VIVIO: 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.
VIVIO
Largest movements
- Cash +€359,951
up €359,951 (+387.3%), from €92,938 to €452,889
mainly Receivables within one year (+€303,151) and Current investments (+€259,888)
- Receivables within one year -€303,151
down €303,151 (-99.7%), from €304,158 to €1,007
of which Other amounts receivable: -€304,158
- Receivables after one year +€300,000
new in 2025: €300,000
- Current investments -€259,888
down €259,888 (-23.5%), from €1.1m to €845,889
- Reserves +€244,060
up €244,060 (+15.1%), from €1.6m to €1.9m
- Other debts -€153,076
down €153,076 (-87.0%), from €175,877 to €22,801
- Financial income -€268,713
down €268,713 (-46.0%), from €583,805 to €315,092
- Financial charges -€22,883
down €22,883 (-37.1%), from €61,730 to €38,847
- Taxes -€19,174
down €19,174 (-41.3%), from €46,471 to €27,296
- Gross operating margin -€2,371
down €2,371 (-161.4%), from -€1,469 to -€3,840
- Other operating charges +€81
up €81 (+8.4%), from €968 to €1,048
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 | €2,048,315 | €2,161,150 | +€112,834 | +5.5% |
| Fixed assets | 21/28 | €526,000 | €526,000 | = | 0.0% |
| Financial fixed assets | 28 | €526,000 | €526,000 | = | 0.0% |
| Current assets | 29/58 | €1,522,315 | €1,635,150 | +€112,834 | +7.4% |
| Amounts receivable after more than one year | 29 | - | €300,000 | +€300,000 | |
| Other amounts receivable | 291 | - | €300,000 | +€300,000 | |
| Amounts receivable within one year | 40/41 | €304,158 | €1,007 | -€303,151 | -99.7% |
| Trade receivables | 40 | - | €1,007 | +€1,007 | |
| Other amounts receivable | 41 | €304,158 | €0 | -€304,158 | -100.0% |
| Current investments | 50/53 | €1,105,778 | €845,889 | -€259,888 | -23.5% |
| Cash at bank and in hand | 54/58 | €92,938 | €452,889 | +€359,951 | +387.3% |
| Deferred charges and accrued income | 490/1 | €19,441 | €35,365 | +€15,923 | +81.9% |
| Total equity and liabilities | 10/49 | €2,048,315 | €2,161,150 | +€112,834 | +5.5% |
| Equity | 10/15 | €1,819,857 | €2,063,917 | +€244,060 | +13.4% |
| Contributions | 10/11 | €200,000 | €200,000 | = | 0.0% |
| Reserves | 13 | €1,619,857 | €1,863,917 | +€244,060 | +15.1% |
| Distributable reserves | 133 | €1,619,857 | €1,863,917 | +€244,060 | +15.1% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €228,459 | €97,233 | -€131,226 | -57.4% |
| Amounts payable within one year | 42/48 | €228,459 | €90,988 | -€137,471 | -60.2% |
| Trade debts | 44 | €2,020 | €998 | -€1,021 | -50.6% |
| Suppliers | 440/4 | €2,020 | €998 | -€1,021 | -50.6% |
| Taxes, remuneration and social security | 45 | €50,562 | €67,188 | +€16,626 | +32.9% |
| Taxes | 450/3 | €50,562 | €67,188 | +€16,626 | +32.9% |
| Other amounts payable | 47/48 | €175,877 | €22,801 | -€153,076 | -87.0% |
| Accrued charges and deferred income | 492/3 | €0 | €6,245 | +€6,245 | |
| Other operating charges | 640/8 | €968 | €1,048 | +€81 | +8.4% |
| Gross operating margin | 9900 | -€1,469 | -€3,840 | -€2,371 | -161.4% |
| Operating profit (loss) | 9901 | -€2,437 | -€4,889 | -€2,452 | -100.6% |
| Financial income | 75/76B | €583,805 | €315,092 | -€268,713 | -46.0% |
| Recurring financial income | 75 | €583,805 | €315,092 | -€268,713 | -46.0% |
| Financial charges | 65/66B | €61,730 | €38,847 | -€22,883 | -37.1% |
| Recurring financial charges | 65 | €61,730 | €38,847 | -€22,883 | -37.1% |
| Profit (loss) for the period before taxes | 9903 | €519,638 | €271,357 | -€248,282 | -47.8% |
| Income taxes | 67/77 | €46,471 | €27,296 | -€19,174 | -41.3% |
| Profit (loss) for the period | 9904 | €473,168 | €244,060 | -€229,107 | -48.4% |
| Profit (loss) for the period to be appropriated | 9905 | €473,168 | €244,060 | -€229,107 | -48.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.