VIVII: 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.
VIVII
Largest movements
- Receivables within one year +€59,099
up €59,099 (+621%), from €9,523 to €68,622
of which Other amounts receivable: +€44,237
- Tangible fixed assets -€43,831
down €43,831 (-5.3%), from €831,448 to €787,617
of which Land and buildings: -€36,706
- Debts after one year -€58,981
down €58,981 (-10.8%), from €545,513 to €486,532
- Trade debts +€35,801
up €35,801 (+131%), from €27,308 to €63,110
- Reserves +€21,754
up €21,754 (+5.9%), from €368,907 to €390,661
- Gross operating margin +€42,782
up €42,782 (+48.5%), from €88,257 to €131,039
- Taxes -€16,384
down €16,384 (-59.6%), from €27,491 to €11,106
- Other operating charges +€11,444
up €11,444 (+201%), from €5,703 to €17,147
- Depreciation +€2,327
up €2,327 (+3.0%), from €78,864 to €81,191
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 | €1,070,275 | €1,072,398 | +€2,124 | +0.2% |
| Fixed assets | 21/28 | €831,448 | €787,617 | -€43,831 | -5.3% |
| Tangible fixed assets | 22/27 | €831,448 | €787,617 | -€43,831 | -5.3% |
| Land and buildings | 22 | €744,912 | €708,207 | -€36,706 | -4.9% |
| Plant, machinery and equipment | 23 | €40,927 | €37,344 | -€3,583 | -8.8% |
| Furniture and vehicles | 24 | €30,717 | €33,731 | +€3,015 | +9.8% |
| Leasing and similar rights | 25 | €14,892 | €8,335 | -€6,557 | -44.0% |
| Current assets | 29/58 | €238,827 | €284,782 | +€45,955 | +19.2% |
| Amounts receivable after more than one year | 29 | €165,943 | €165,186 | -€757 | -0.5% |
| Other amounts receivable | 291 | €165,943 | €165,186 | -€757 | -0.5% |
| Stocks and contracts in progress | 3 | €37,935 | €28,451 | -€9,484 | -25.0% |
| Stocks | 30/36 | €37,935 | €28,451 | -€9,484 | -25.0% |
| Amounts receivable within one year | 40/41 | €9,523 | €68,622 | +€59,099 | +621% |
| Trade receivables | 40 | €9,333 | €24,196 | +€14,863 | +159% |
| Other amounts receivable | 41 | €190 | €44,426 | +€44,237 | +23,338% |
| Cash at bank and in hand | 54/58 | €21,286 | €20,552 | -€733 | -3.4% |
| Deferred charges and accrued income | 490/1 | €4,141 | €1,970 | -€2,170 | -52.4% |
| Total equity and liabilities | 10/49 | €1,070,275 | €1,072,398 | +€2,124 | +0.2% |
| Equity | 10/15 | €381,016 | €402,770 | +€21,754 | +5.7% |
| Contributions | 10/11 | €12,109 | €12,109 | = | 0.0% |
| Reserves | 13 | €368,907 | €390,661 | +€21,754 | +5.9% |
| Distributable reserves | 133 | €368,907 | €390,661 | +€21,754 | +5.9% |
| Amounts payable | 17/49 | €689,259 | €669,628 | -€19,631 | -2.8% |
| Amounts payable after more than one year | 17 | €545,513 | €486,532 | -€58,981 | -10.8% |
| Financial debts | 170/4 | €545,513 | €486,532 | -€58,981 | -10.8% |
| Amounts payable within one year | 42/48 | €116,505 | €153,929 | +€37,423 | +32.1% |
| Current portion of amounts payable after more than one year | 42 | €58,411 | €58,969 | +€558 | +1.0% |
| Trade debts | 44 | €27,308 | €63,110 | +€35,801 | +131% |
| Suppliers | 440/4 | €27,308 | €63,110 | +€35,801 | +131% |
| Taxes, remuneration and social security | 45 | €25,842 | €29,125 | +€3,283 | +12.7% |
| Taxes | 450/3 | €25,842 | €29,125 | +€3,283 | +12.7% |
| Other amounts payable | 47/48 | €4,944 | €2,725 | -€2,219 | -44.9% |
| Accrued charges and deferred income | 492/3 | €27,240 | €29,167 | +€1,927 | +7.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €78,864 | €81,191 | +€2,327 | +3.0% |
| Other operating charges | 640/8 | €5,703 | €17,147 | +€11,444 | +201% |
| Gross operating margin | 9900 | €88,257 | €131,039 | +€42,782 | +48.5% |
| Operating profit (loss) | 9901 | €3,690 | €32,701 | +€29,011 | +786% |
| Financial income | 75/76B | €5,122 | €5,596 | +€474 | +9.3% |
| Recurring financial income | 75 | €5,122 | €5,596 | +€474 | +9.3% |
| Financial charges | 65/66B | €6,116 | €5,436 | -€680 | -11.1% |
| Recurring financial charges | 65 | €6,116 | €5,436 | -€680 | -11.1% |
| Profit (loss) for the period before taxes | 9903 | €2,696 | €32,861 | +€30,165 | +1,119% |
| Income taxes | 67/77 | €27,491 | €11,106 | -€16,384 | -59.6% |
| Profit (loss) for the period | 9904 | -€24,795 | €21,754 | +€46,550 | |
| Profit (loss) for the period to be appropriated | 9905 | -€24,795 | €21,754 | +€46,550 |
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 30 October 2026 via checked.be.