VIVIRADIO: 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.
VIVIRADIO
Largest movements
- Tangible fixed assets -€83,034
down €83,034 (-3.1%), from €2.7m to €2.6m
of which Land and buildings: -€73,061
- Profit (loss) carried forward -€213,994
down €213,994 (-34.7%), from -€617,512 to -€831,506
- Other debts +€176,728
up €176,728 (+16.9%), from €1.0m to €1.2m
- Debts after one year -€78,241
down €78,241 (-7.4%), from €1.1m to €983,429
- Financial charges +€195,243
up €195,243 (+187%), from €104,290 to €299,533
- Financial income -€176,150
no longer reported in 2025 (was €176,150)
- Gross operating margin -€14,589
down €14,589 (-7.7%), from €189,521 to €174,932
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 | €2,700,628 | €2,578,992 | -€121,636 | -4.5% |
| Fixed assets | 21/28 | €2,658,841 | €2,575,808 | -€83,034 | -3.1% |
| Tangible fixed assets | 22/27 | €2,658,591 | €2,575,558 | -€83,034 | -3.1% |
| Land and buildings | 22 | €2,618,565 | €2,545,504 | -€73,061 | -2.8% |
| Furniture and vehicles | 24 | €40,026 | €30,054 | -€9,972 | -24.9% |
| Financial fixed assets | 28 | €250 | €250 | = | 0.0% |
| Current assets | 29/58 | €41,786 | €3,184 | -€38,602 | -92.4% |
| Amounts receivable within one year | 40/41 | €21,165 | €1,693 | -€19,472 | -92.0% |
| Trade receivables | 40 | €21,165 | €1,550 | -€19,615 | -92.7% |
| Other amounts receivable | 41 | - | €143 | +€143 | |
| Cash at bank and in hand | 54/58 | €16,319 | - | -€16,319 | |
| Deferred charges and accrued income | 490/1 | €4,302 | €1,491 | -€2,811 | -65.3% |
| Total equity and liabilities | 10/49 | €2,700,628 | €2,578,992 | -€121,636 | -4.5% |
| Equity | 10/15 | €449,238 | €235,245 | -€213,994 | -47.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Revaluation surpluses | 12 | €1,060,551 | €1,060,551 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€617,512 | -€831,506 | -€213,994 | -34.7% |
| Amounts payable | 17/49 | €2,251,389 | €2,343,747 | +€92,358 | +4.1% |
| Amounts payable after more than one year | 17 | €1,061,669 | €983,429 | -€78,241 | -7.4% |
| Financial debts | 170/4 | €1,061,669 | €983,429 | -€78,241 | -7.4% |
| Amounts payable within one year | 42/48 | €1,184,351 | €1,360,319 | +€175,968 | +14.9% |
| Current portion of amounts payable after more than one year | 42 | €109,565 | €104,939 | -€4,626 | -4.2% |
| Financial debts | 43 | - | €8,280 | +€8,280 | |
| Credit institutions | 430/8 | - | €8,280 | +€8,280 | |
| Trade debts | 44 | €31,213 | €27,120 | -€4,093 | -13.1% |
| Suppliers | 440/4 | €31,213 | €27,120 | -€4,093 | -13.1% |
| Taxes, remuneration and social security | 45 | €322 | - | -€322 | |
| Taxes | 450/3 | €322 | - | -€322 | |
| Other amounts payable | 47/48 | €1,043,251 | €1,219,979 | +€176,728 | +16.9% |
| Accrued charges and deferred income | 492/3 | €5,369 | - | -€5,369 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €82,898 | €83,034 | +€136 | +0.2% |
| Other operating charges | 640/8 | €6,381 | €6,358 | -€23 | -0.4% |
| Gross operating margin | 9900 | €189,521 | €174,932 | -€14,589 | -7.7% |
| Operating profit (loss) | 9901 | €100,242 | €85,540 | -€14,702 | -14.7% |
| Financial income | 75/76B | €176,150 | - | -€176,150 | |
| Recurring financial income | 75 | €176,150 | - | -€176,150 | |
| Financial charges | 65/66B | €104,290 | €299,533 | +€195,243 | +187% |
| Recurring financial charges | 65 | €104,290 | €299,533 | +€195,243 | +187% |
| Profit (loss) for the period before taxes | 9903 | €172,102 | -€213,994 | -€386,095 | |
| Profit (loss) for the period | 9904 | €172,102 | -€213,994 | -€386,095 | |
| Profit (loss) for the period to be appropriated | 9905 | €172,102 | -€213,994 | -€386,095 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.