Vivij: what changed
Two fiscal 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.
Vivij
Largest movements
- Current investments -€120,000
down €120,000 (-100.0%), from €120,000 to €0
- Cash +€43,502
up €43,502 (+3529.4%), from €1,233 to €44,734
mainly Current investments (+€120,000) and Depreciation (+€26,419)
- Tangible fixed assets -€26,419
down €26,419 (-11.9%), from €222,451 to €196,032
of which Land and buildings: -€24,254
- Reserves -€40,877
down €40,877 (-48.1%), from €84,986 to €44,109
- Debts after one year -€36,557
down €36,557 (-100.0%), from €36,557 to €0
- Other debts -€20,930
down €20,930 (-12.9%), from €162,571 to €141,641
- Current portion of long-term debt -€7,007
down €7,007 (-16.1%), from €43,564 to €36,557
- Other operating charges +€3,154
up €3,154 (+493.3%), from €639 to €3,793
- Financial income -€2,589
down €2,589 (-65.5%), from €3,950 to €1,361
- Depreciation -€2,312
down €2,312 (-8.0%), from €28,731 to €26,419
- Gross operating margin -€727
down €727 (-7.4%), from -€9,838 to -€10,566
- Financial charges -€231
down €231 (-20.7%), from €1,118 to €887
From the 2025 result to the 2026 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.
Cash bridge derived
Derived from the 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €347,628 | €241,859 | -€105,769 | -30.4% |
| Fixed assets | 21/28 | €222,451 | €196,032 | -€26,419 | -11.9% |
| Tangible fixed assets | 22/27 | €222,451 | €196,032 | -€26,419 | -11.9% |
| Land and buildings | 22 | €219,106 | €194,852 | -€24,254 | -11.1% |
| Plant, machinery and equipment | 23 | €2,660 | €1,180 | -€1,479 | -55.6% |
| Furniture and vehicles | 24 | €685 | €0 | -€685 | -100.0% |
| Current assets | 29/58 | €125,177 | €45,827 | -€79,350 | -63.4% |
| Amounts receivable within one year | 40/41 | €858 | €513 | -€345 | -40.2% |
| Other amounts receivable | 41 | €858 | €513 | -€345 | -40.2% |
| Current investments | 50/53 | €120,000 | €0 | -€120,000 | -100.0% |
| Cash at bank and in hand | 54/58 | €1,233 | €44,734 | +€43,502 | +3529.4% |
| Deferred charges and accrued income | 490/1 | €3,087 | €580 | -€2,507 | -81.2% |
| Total equity and liabilities | 10/49 | €347,628 | €241,859 | -€105,769 | -30.4% |
| Equity | 10/15 | €103,586 | €62,709 | -€40,877 | -39.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €84,986 | €44,109 | -€40,877 | -48.1% |
| Distributable reserves | 133 | €84,986 | €44,109 | -€40,877 | -48.1% |
| Amounts payable | 17/49 | €244,042 | €179,150 | -€64,892 | -26.6% |
| Amounts payable after more than one year | 17 | €36,557 | €0 | -€36,557 | -100.0% |
| Financial debts | 170/4 | €36,557 | €0 | -€36,557 | -100.0% |
| Amounts payable within one year | 42/48 | €207,485 | €179,150 | -€28,335 | -13.7% |
| Current portion of amounts payable after more than one year | 42 | €43,564 | €36,557 | -€7,007 | -16.1% |
| Trade debts | 44 | €1,351 | €952 | -€398 | -29.5% |
| Suppliers | 440/4 | €1,351 | €952 | -€398 | -29.5% |
| Taxes, remuneration and social security | 45 | €0 | - | = | |
| Taxes | 450/3 | €0 | - | = | |
| Other amounts payable | 47/48 | €162,571 | €141,641 | -€20,930 | -12.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €28,731 | €26,419 | -€2,312 | -8.0% |
| Other operating charges | 640/8 | €639 | €3,793 | +€3,154 | +493.3% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | -€9,838 | -€10,566 | -€727 | -7.4% |
| Operating profit (loss) | 9901 | -€39,209 | -€40,778 | -€1,569 | -4.0% |
| Financial income | 75/76B | €3,950 | €1,361 | -€2,589 | -65.5% |
| Recurring financial income | 75 | €3,950 | €1,361 | -€2,589 | -65.5% |
| Financial charges | 65/66B | €1,118 | €887 | -€231 | -20.7% |
| Recurring financial charges | 65 | €1,118 | €887 | -€231 | -20.7% |
| Profit (loss) for the period before taxes | 9903 | -€36,376 | -€40,303 | -€3,927 | -10.8% |
| Income taxes | 67/77 | €449 | €574 | +€125 | +27.7% |
| Profit (loss) for the period | 9904 | -€36,826 | -€40,877 | -€4,051 | -11.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€36,826 | -€40,877 | -€4,051 | -11.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.