VIVIOU: 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.
VIVIOU
Largest movements
- Tangible fixed assets +€568,749
up €568,749 (+422%), from €134,636 to €703,385
of which Land and buildings: +€403,901
- Receivables within one year +€244,950
up €244,950 (+119%), from €206,335 to €451,285
of which Trade receivables: +€245,062
- Debts after one year +€631,815
new in 2025: €631,815
- Tax, wage and social debts +€93,666
up €93,666 (+52.0%), from €180,129 to €273,795
of which Taxes: +€69,138
- Short-term financial debts +€33,000
up €33,000 (+49.3%), from €67,000 to €100,000
- Profit (loss) carried forward +€32,562
up €32,562 (+47.7%), from €68,308 to €100,870
- Trade debts +€15,909
up €15,909 (+35.1%), from €45,335 to €61,244
- Gross operating margin +€283,825
up €283,825 (+46.4%), from €611,232 to €895,057
- Staff costs +€234,206
up €234,206 (+54.6%), from €428,715 to €662,922
- Depreciation +€17,190
up €17,190 (+49.8%), from €34,524 to €51,713
- Taxes +€14,702
up €14,702 (+37.8%), from €38,868 to €53,570
- Financial charges +€10,000
up €10,000 (+250%), from €3,996 to €13,996
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 | €475,725 | €1,286,237 | +€810,512 | +170% |
| Fixed assets | 21/28 | €145,486 | €714,235 | +€568,749 | +391% |
| Tangible fixed assets | 22/27 | €134,636 | €703,385 | +€568,749 | +422% |
| Land and buildings | 22 | - | €403,901 | +€403,901 | |
| Plant, machinery and equipment | 23 | €116,075 | €279,976 | +€163,901 | +141% |
| Furniture and vehicles | 24 | €18,561 | €19,508 | +€947 | +5.1% |
| Financial fixed assets | 28 | €10,850 | €10,850 | = | 0.0% |
| Current assets | 29/58 | €330,239 | €572,002 | +€241,763 | +73.2% |
| Amounts receivable within one year | 40/41 | €206,335 | €451,285 | +€244,950 | +119% |
| Trade receivables | 40 | €190,511 | €435,573 | +€245,062 | +129% |
| Other amounts receivable | 41 | €15,823 | €15,712 | -€112 | -0.7% |
| Cash at bank and in hand | 54/58 | €123,905 | €113,947 | -€9,958 | -8.0% |
| Deferred charges and accrued income | 490/1 | - | €6,770 | +€6,770 | |
| Total equity and liabilities | 10/49 | €475,725 | €1,286,237 | +€810,512 | +170% |
| Equity | 10/15 | €88,768 | €121,330 | +€32,562 | +36.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | €18,600 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €68,308 | €100,870 | +€32,562 | +47.7% |
| Amounts payable | 17/49 | €386,957 | €1,164,907 | +€777,950 | +201% |
| Amounts payable after more than one year | 17 | - | €631,815 | +€631,815 | |
| Financial debts | 170/4 | - | €631,815 | +€631,815 | |
| Amounts payable within one year | 42/48 | €386,957 | €533,092 | +€146,135 | +37.8% |
| Current portion of amounts payable after more than one year | 42 | - | €10,265 | +€10,265 | |
| Financial debts | 43 | €67,000 | €100,000 | +€33,000 | +49.3% |
| Credit institutions | 430/8 | €67,000 | €100,000 | +€33,000 | +49.3% |
| Trade debts | 44 | €45,335 | €61,244 | +€15,909 | +35.1% |
| Suppliers | 440/4 | €45,335 | €61,244 | +€15,909 | +35.1% |
| Taxes, remuneration and social security | 45 | €180,129 | €273,795 | +€93,666 | +52.0% |
| Taxes | 450/3 | €82,002 | €151,139 | +€69,138 | +84.3% |
| Remuneration and social security | 454/9 | €98,127 | €122,656 | +€24,529 | +25.0% |
| Other amounts payable | 47/48 | €94,493 | €87,787 | -€6,706 | -7.1% |
| Non-recurring operating income | 76A | €30,937 | €29,092 | -€1,846 | -6.0% |
| Remuneration, social security and pensions | 62 | €428,715 | €662,922 | +€234,206 | +54.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €34,524 | €51,713 | +€17,190 | +49.8% |
| Other operating charges | 640/8 | €126 | €295 | +€169 | +134% |
| Gross operating margin | 9900 | €611,232 | €895,057 | +€283,825 | +46.4% |
| Operating profit (loss) | 9901 | €147,867 | €180,127 | +€32,260 | +21.8% |
| Financial income | 75/76B | €99 | €0 | -€99 | -99.7% |
| Recurring financial income | 75 | €99 | €0 | -€99 | -99.7% |
| Financial charges | 65/66B | €3,996 | €13,996 | +€10,000 | +250% |
| Recurring financial charges | 65 | €3,996 | €13,996 | +€10,000 | +250% |
| Profit (loss) for the period before taxes | 9903 | €143,971 | €166,132 | +€22,161 | +15.4% |
| Income taxes | 67/77 | €38,868 | €53,570 | +€14,702 | +37.8% |
| Profit (loss) for the period | 9904 | €105,103 | €112,562 | +€7,459 | +7.1% |
| Profit (loss) for the period to be appropriated | 9905 | €105,103 | €112,562 | +€7,459 | +7.1% |
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 20 October 2026 via checked.be.