VIVIRE: 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.
VIVIRE
Largest movements
- Stocks and contracts +€53,212
up €53,212 (+27.0%), from €197,317 to €250,529
- Other debts +€260,366
up €260,366 (+24.7%), from €1.1m to €1.3m
- Debts after one year -€142,857
down €142,857 (-33.3%), from €428,572 to €285,715
- Current portion of long-term debt +€142,857
up €142,857 (+25.0%), from €571,428 to €714,285
- Trade debts -€113,909
down €113,909 (-70.4%), from €161,719 to €47,809
- Tax, wage and social debts -€84,750
no longer reported in 2025 (was €84,750)
- Gross operating margin -€490,730
down €490,730, from €490,160 to -€569
- Staff costs -€6,856
down €6,856, from €6,819 to -€37
- Other operating charges -€6,492
down €6,492 (-76.9%), from €8,444 to €1,952
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 | €780,973 | €830,019 | +€49,046 | +6.3% |
| Fixed assets | 21/28 | €2,757 | - | -€2,757 | |
| Tangible fixed assets | 22/27 | €2,557 | - | -€2,557 | |
| Furniture and vehicles | 24 | €2,557 | - | -€2,557 | |
| Financial fixed assets | 28 | €200 | - | -€200 | |
| Current assets | 29/58 | €778,216 | €830,019 | +€51,803 | +6.7% |
| Stocks and contracts in progress | 3 | €197,317 | €250,529 | +€53,212 | +27.0% |
| Stocks | 30/36 | €197,317 | €250,529 | +€53,212 | +27.0% |
| Amounts receivable within one year | 40/41 | €578,241 | €578,632 | +€392 | +0.1% |
| Trade receivables | 40 | €577,953 | €576,861 | -€1,092 | -0.2% |
| Other amounts receivable | 41 | €288 | €1,771 | +€1,483 | +515% |
| Cash at bank and in hand | 54/58 | €84 | - | -€84 | |
| Deferred charges and accrued income | 490/1 | €2,574 | €858 | -€1,716 | -66.7% |
| Total equity and liabilities | 10/49 | €780,973 | €830,019 | +€49,046 | +6.3% |
| Equity | 10/15 | -€1,559,638 | -€1,592,300 | -€32,662 | -2.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,565,838 | -€1,598,500 | -€32,662 | -2.1% |
| Amounts payable | 17/49 | €2,340,611 | €2,422,319 | +€81,708 | +3.5% |
| Amounts payable after more than one year | 17 | €428,572 | €285,715 | -€142,857 | -33.3% |
| Financial debts | 170/4 | €428,572 | €285,715 | -€142,857 | -33.3% |
| Amounts payable within one year | 42/48 | €1,870,373 | €2,074,938 | +€204,565 | +10.9% |
| Current portion of amounts payable after more than one year | 42 | €571,428 | €714,285 | +€142,857 | +25.0% |
| Financial debts | 43 | - | €1 | +€1 | |
| Credit institutions | 430/8 | - | €1 | +€1 | |
| Trade debts | 44 | €161,719 | €47,809 | -€113,909 | -70.4% |
| Suppliers | 440/4 | €161,719 | €47,809 | -€113,909 | -70.4% |
| Taxes, remuneration and social security | 45 | €84,750 | - | -€84,750 | |
| Taxes | 450/3 | €84,750 | - | -€84,750 | |
| Other amounts payable | 47/48 | €1,052,476 | €1,312,842 | +€260,366 | +24.7% |
| Accrued charges and deferred income | 492/3 | €41,667 | €61,667 | +€20,000 | +48.0% |
| Remuneration, social security and pensions | 62 | €6,819 | -€37 | -€6,856 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,835 | €2,557 | -€1,278 | -33.3% |
| Other operating charges | 640/8 | €8,444 | €1,952 | -€6,492 | -76.9% |
| Gross operating margin | 9900 | €490,160 | -€569 | -€490,730 | |
| Operating profit (loss) | 9901 | €471,062 | -€5,041 | -€476,103 | |
| Financial income | 75/76B | €2 | - | -€2 | |
| Recurring financial income | 75 | €2 | - | -€2 | |
| Financial charges | 65/66B | €22,815 | €27,621 | +€4,806 | +21.1% |
| Recurring financial charges | 65 | €22,815 | €27,621 | +€4,806 | +21.1% |
| Profit (loss) for the period before taxes | 9903 | €448,249 | -€32,662 | -€480,912 | |
| Profit (loss) for the period | 9904 | €448,249 | -€32,662 | -€480,912 | |
| Profit (loss) for the period to be appropriated | 9905 | €448,249 | -€32,662 | -€480,912 |
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 18 October 2026 via checked.be.