VIVINIA: 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.
VIVINIA
Largest movements
- Cash +€29,516
up €29,516 (+53.8%), from €54,823 to €84,340
mainly Net result for the year (+€29,240) and Deferred charges and accrued income (+€14,177)
- Deferred charges and accrued income -€14,177
down €14,177 (-55.6%), from €25,493 to €11,316
- Receivables within one year +€3,836
up €3,836 (+424.3%), from €904 to €4,740
of which Other amounts receivable: +€4,021
- Profit (loss) carried forward +€29,240
up €29,240 (+48.1%), from €60,815 to €90,054
- Tax, wage and social debts -€5,902
down €5,902 (-58.4%), from €10,102 to €4,200
of which Taxes: -€5,502
- Accrued charges and deferred income -€5,625
down €5,625 (-83.8%), from €6,714 to €1,089
- Other debts +€1,397
up €1,397 (+106.8%), from €1,309 to €2,706
- Gross operating margin -€20,037
down €20,037 (-34.8%), from €57,552 to €37,515
- Taxes -€3,955
down €3,955 (-34.4%), from €11,510 to €7,555
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.
Cash bridge derived
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 | €82,015 | €100,616 | +€18,601 | +22.7% |
| Fixed assets | 21/28 | €795 | €221 | -€574 | -72.2% |
| Tangible fixed assets | 22/27 | €795 | €221 | -€574 | -72.2% |
| Plant, machinery and equipment | 23 | €795 | €221 | -€574 | -72.2% |
| Current assets | 29/58 | €81,220 | €100,395 | +€19,175 | +23.6% |
| Amounts receivable within one year | 40/41 | €904 | €4,740 | +€3,836 | +424.3% |
| Trade receivables | 40 | €904 | €719 | -€185 | -20.5% |
| Other amounts receivable | 41 | - | €4,021 | +€4,021 | |
| Cash at bank and in hand | 54/58 | €54,823 | €84,340 | +€29,516 | +53.8% |
| Deferred charges and accrued income | 490/1 | €25,493 | €11,316 | -€14,177 | -55.6% |
| Total equity and liabilities | 10/49 | €82,015 | €100,616 | +€18,601 | +22.7% |
| Equity | 10/15 | €63,315 | €92,554 | +€29,240 | +46.2% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €60,815 | €90,054 | +€29,240 | +48.1% |
| Amounts payable | 17/49 | €18,700 | €8,062 | -€10,639 | -56.9% |
| Amounts payable within one year | 42/48 | €11,986 | €6,973 | -€5,013 | -41.8% |
| Trade debts | 44 | €575 | €67 | -€509 | -88.4% |
| Suppliers | 440/4 | €575 | €67 | -€509 | -88.4% |
| Taxes, remuneration and social security | 45 | €10,102 | €4,200 | -€5,902 | -58.4% |
| Taxes | 450/3 | €5,502 | - | -€5,502 | |
| Remuneration and social security | 454/9 | €4,600 | €4,200 | -€400 | -8.7% |
| Other amounts payable | 47/48 | €1,309 | €2,706 | +€1,397 | +106.8% |
| Accrued charges and deferred income | 492/3 | €6,714 | €1,089 | -€5,625 | -83.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €766 | €574 | -€191 | -25.0% |
| Other operating charges | 640/8 | €106 | €128 | +€22 | +20.7% |
| Gross operating margin | 9900 | €57,552 | €37,515 | -€20,037 | -34.8% |
| Operating profit (loss) | 9901 | €56,681 | €36,813 | -€19,868 | -35.1% |
| Financial income | 75/76B | €27 | €253 | +€226 | +848.5% |
| Recurring financial income | 75 | €27 | €253 | +€226 | +848.5% |
| Financial charges | 65/66B | €285 | €272 | -€13 | -4.6% |
| Recurring financial charges | 65 | €285 | €272 | -€13 | -4.6% |
| Profit (loss) for the period before taxes | 9903 | €56,423 | €36,794 | -€19,628 | -34.8% |
| Income taxes | 67/77 | €11,510 | €7,555 | -€3,955 | -34.4% |
| Profit (loss) for the period | 9904 | €44,913 | €29,240 | -€15,673 | -34.9% |
| Profit (loss) for the period to be appropriated | 9905 | €44,913 | €29,240 | -€15,673 | -34.9% |
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 11 October 2026 via checked.be.