VIVIR: 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.
VIVIR
Largest movements
- Receivables within one year -€7,691
down €7,691 (-43.3%), from €17,743 to €10,052
of which Trade receivables: -€15,044
- Cash +€2,847
up €2,847 (+824.7%), from €345 to €3,192
mainly Other debts (+€55,043) and Receivables within one year (+€7,691)
- Deferred charges and accrued income +€215
new in 2024: €215
- Other debts +€55,043
new in 2024: €55,043
- Profit (loss) carried forward -€39,494
down €39,494 (-187.8%), from -€21,028 to -€60,522
- Trade debts -€17,750
down €17,750 (-98.1%), from €18,088 to €339
- Tax, wage and social debts -€2,050
no longer reported in 2024 (was €2,050)
- Short-term financial debts -€378
no longer reported in 2024 (was €378)
- Gross operating margin -€43,704
down €43,704, from €4,557 to -€39,147
- Other operating charges -€543
no longer reported in 2024 (was €543)
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €18,088 | €13,459 | -€4,629 | -25.6% |
| Current assets | 29/58 | €18,088 | €13,459 | -€4,629 | -25.6% |
| Amounts receivable within one year | 40/41 | €17,743 | €10,052 | -€7,691 | -43.3% |
| Trade receivables | 40 | €15,044 | - | -€15,044 | |
| Other amounts receivable | 41 | €2,700 | €10,052 | +€7,353 | +272.4% |
| Cash at bank and in hand | 54/58 | €345 | €3,192 | +€2,847 | +824.7% |
| Deferred charges and accrued income | 490/1 | - | €215 | +€215 | |
| Total equity and liabilities | 10/49 | €18,088 | €13,459 | -€4,629 | -25.6% |
| Equity | 10/15 | -€2,428 | -€41,922 | -€39,494 | -1626.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€21,028 | -€60,522 | -€39,494 | -187.8% |
| Amounts payable | 17/49 | €20,517 | €55,381 | +€34,865 | +169.9% |
| Amounts payable within one year | 42/48 | €20,517 | €55,381 | +€34,865 | +169.9% |
| Financial debts | 43 | €378 | - | -€378 | |
| Credit institutions | 430/8 | €378 | - | -€378 | |
| Trade debts | 44 | €18,088 | €339 | -€17,750 | -98.1% |
| Suppliers | 440/4 | €18,088 | €339 | -€17,750 | -98.1% |
| Taxes, remuneration and social security | 45 | €2,050 | - | -€2,050 | |
| Taxes | 450/3 | €2,050 | - | -€2,050 | |
| Other amounts payable | 47/48 | - | €55,043 | +€55,043 | |
| Other operating charges | 640/8 | €543 | - | -€543 | |
| Gross operating margin | 9900 | €4,557 | -€39,147 | -€43,704 | |
| Operating profit (loss) | 9901 | €4,014 | -€39,147 | -€43,161 | |
| Financial charges | 65/66B | €80 | €346 | +€266 | +331.6% |
| Recurring financial charges | 65 | €80 | €346 | +€266 | +331.6% |
| Profit (loss) for the period before taxes | 9903 | €3,934 | -€39,494 | -€43,427 | |
| Profit (loss) for the period | 9904 | €3,934 | -€39,494 | -€43,427 | |
| Profit (loss) for the period to be appropriated | 9905 | €3,934 | -€39,494 | -€43,427 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.