VIVIE: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
VIVIE
Largest movements
- Cash -€21,123
down €21,123 (-42.4%), from €49,871 to €28,748
mainly Contributions, distributions and other (-€20,000) and Receivables within one year (-€18,492)
- Tangible fixed assets -€19,604
down €19,604 (-33.0%), from €59,369 to €39,765
of which Furniture and vehicles: -€17,646
- Receivables within one year +€18,492
up €18,492 (+50.0%), from €36,980 to €55,472
of which Other amounts receivable: +€17,396
- Reserves -€9,200
down €9,200 (-11.2%), from €82,510 to €73,310
- Debts after one year -€8,173
down €8,173 (-38.6%), from €21,169 to €12,996
- Current portion of long-term debt -€3,009
down €3,009 (-26.9%), from €11,182 to €8,173
- Tax, wage and social debts -€2,328
down €2,328 (-22.8%), from €10,232 to €7,904
- Gross operating margin -€6,037
down €6,037 (-14.2%), from €42,473 to €36,436
- Taxes -€2,111
down €2,111 (-29.6%), from €7,134 to €5,023
- Financial income +€1,008
up €1,008 (+190%), from €530 to €1,539
- Depreciation -€988
down €988 (-5.5%), from €18,048 to €17,060
- Other operating charges -€626
down €626 (-40.6%), from €1,542 to €916
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Derived cash bridge
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €152,925 | €130,773 | -€22,153 | -14.5% |
| Fixed assets | 21/28 | €59,369 | €39,765 | -€19,604 | -33.0% |
| Tangible fixed assets | 22/27 | €59,369 | €39,765 | -€19,604 | -33.0% |
| Plant, machinery and equipment | 23 | €4,028 | €2,071 | -€1,958 | -48.6% |
| Furniture and vehicles | 24 | €55,341 | €37,694 | -€17,646 | -31.9% |
| Current assets | 29/58 | €93,556 | €91,008 | -€2,549 | -2.7% |
| Amounts receivable within one year | 40/41 | €36,980 | €55,472 | +€18,492 | +50.0% |
| Trade receivables | 40 | €9,650 | €10,746 | +€1,096 | +11.4% |
| Other amounts receivable | 41 | €27,330 | €44,726 | +€17,396 | +63.7% |
| Current investments | 50/53 | €5,446 | €5,446 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €49,871 | €28,748 | -€21,123 | -42.4% |
| Deferred charges and accrued income | 490/1 | €1,259 | €1,342 | +€82 | +6.5% |
| Total equity and liabilities | 10/49 | €152,925 | €130,773 | -€22,153 | -14.5% |
| Equity | 10/15 | €96,359 | €87,171 | -€9,187 | -9.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €82,510 | €73,310 | -€9,200 | -11.2% |
| Distributable reserves | 133 | €82,510 | €73,310 | -€9,200 | -11.2% |
| Profit (loss) carried forward | 14 | €7,649 | €7,661 | +€13 | +0.2% |
| Amounts payable | 17/49 | €56,567 | €43,601 | -€12,965 | -22.9% |
| Amounts payable after more than one year | 17 | €21,169 | €12,996 | -€8,173 | -38.6% |
| Financial debts | 170/4 | €21,169 | €12,996 | -€8,173 | -38.6% |
| Amounts payable within one year | 42/48 | €35,398 | €30,555 | -€4,842 | -13.7% |
| Current portion of amounts payable after more than one year | 42 | €11,182 | €8,173 | -€3,009 | -26.9% |
| Trade debts | 44 | €2,509 | €3,004 | +€494 | +19.7% |
| Suppliers | 440/4 | €2,509 | €3,004 | +€494 | +19.7% |
| Advances received on contracts in progress | 46 | €11,474 | €11,474 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €10,232 | €7,904 | -€2,328 | -22.8% |
| Taxes | 450/3 | €10,232 | €7,904 | -€2,328 | -22.8% |
| Accrued charges and deferred income | 492/3 | - | €50 | +€50 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,048 | €17,060 | -€988 | -5.5% |
| Other operating charges | 640/8 | €1,542 | €916 | -€626 | -40.6% |
| Non-recurring operating charges | 66A | - | €2,544 | +€2,544 | |
| Gross operating margin | 9900 | €42,473 | €36,436 | -€6,037 | -14.2% |
| Operating profit (loss) | 9901 | €22,883 | €15,916 | -€6,967 | -30.4% |
| Financial income | 75/76B | €530 | €1,539 | +€1,008 | +190% |
| Recurring financial income | 75 | €530 | €1,539 | +€1,008 | +190% |
| Financial charges | 65/66B | €2,020 | €1,618 | -€401 | -19.9% |
| Recurring financial charges | 65 | €2,020 | €1,618 | -€401 | -19.9% |
| Profit (loss) for the period before taxes | 9903 | €21,394 | €15,836 | -€5,558 | -26.0% |
| Income taxes | 67/77 | €7,134 | €5,023 | -€2,111 | -29.6% |
| Profit (loss) for the period | 9904 | €14,259 | €10,813 | -€3,447 | -24.2% |
| Profit (loss) for the period to be appropriated | 9905 | €14,259 | €10,813 | -€3,447 | -24.2% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.