VIVISOL B: 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.
What changed
VIVISOL B
NACE 47.741, Retail sale of medical and orthopaedic goods, excluding prescription glasses and lenses
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€3.0m
2024 · €2.6m+€411,300
Equity
€13.3m
2024 · €13.3m+€1,858
Cash
€176,041
2024 · €214,642-€38,600
Balance sheet total
€19.3m
2024 · €17.9m+€1.4m
Largest movements
Assets
- Receivables within one year +€1.3m
up €1.3m (+11.7%), from €10.9m to €12.2m
of which Other amounts receivable: +€967,702
Equity and liabilities
- Other debts +€1.0m
up €1.0m (+50.0%), from €2.0m to €3.0m
- Trade debts +€366,410
up €366,410 (+20.4%), from €1.8m to €2.2m
Income statement
- Turnover +€860,365
up €860,365 (+4.2%), from €20.5m to €21.3m
- Services and other goods +€469,589
up €469,589 (+10.9%), from €4.3m to €4.8m
- Goods and materials -€428,095
down €428,095 (-6.3%), from €6.8m to €6.4m
of which Purchases: -€379,994
- Staff costs +€262,950
up €262,950 (+6.0%), from €4.4m to €4.7m
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.
Result 2024
€2.6m
Turnover
+€860,365
Other operating income
+€90,903
Goods and materials
+€428,095
Services and other goods
-€469,589
Staff costs
-€262,950
Depreciation
-€22,966
Write-downs
-€33,645
Other operating charges
+€6,888
Other operating items
+€7,604
Financial income
-€49,704
Financial charges
-€667
Taxes
-€143,034
Result 2025
€3.0m
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.
From operations
+€4.6m
Investment
-€1.6m
Financing
-€3.0m
Cash 2024
€214,642
From operations (derived)
+€4.6m
Net result for the year
+€3.0m
Depreciation
+€1.6m
Stocks and contracts
-€27,912
Receivables within one year
-€1.3m
Deferred charges and accrued income
-€72,001
Trade debts
+€366,410
Tax, wage and social debts
-€2,444
Other debts
+€1.0m
Accrued charges and deferred income
+€8,912
Investment (derived)
-€1.6m
Investment in fixed assets (net)
-€1.6m
Financing
-€3.0m
Contributions, distributions and other
-€3.0m
Cash 2025
€176,041
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €17,900,985 | €19,275,721 | +€1.4m | +7.7% |
| Fixed assets | 21/28 | €5,799,671 | €5,832,122 | +€32,451 | +0.6% |
| Intangible fixed assets | 21 | €113,573 | €157,355 | +€43,782 | +38.5% |
| Tangible fixed assets | 22/27 | €5,363,739 | €5,344,367 | -€19,371 | -0.4% |
| Land and buildings | 22 | €1,256,223 | €1,246,991 | -€9,232 | -0.7% |
| Plant, machinery and equipment | 23 | €4,007,933 | €4,019,115 | +€11,182 | +0.3% |
| Furniture and vehicles | 24 | €99,583 | €78,262 | -€21,321 | -21.4% |
| Financial fixed assets | 28 | €322,360 | €330,400 | +€8,040 | +2.5% |
| Other financial fixed assets | 284/8 | €322,360 | €330,400 | +€8,040 | +2.5% |
| Amounts receivable and cash guarantees | 285/8 | €322,360 | €330,400 | +€8,040 | +2.5% |
| Current assets | 29/58 | €12,101,313 | €13,443,599 | +€1.3m | +11.1% |
| Stocks and contracts in progress | 3 | €806,530 | €834,442 | +€27,912 | +3.5% |
| Stocks | 30/36 | €806,530 | €834,442 | +€27,912 | +3.5% |
| Goods purchased for resale | 34 | €806,530 | €834,442 | +€27,912 | +3.5% |
| Amounts receivable within one year | 40/41 | €10,926,136 | €12,207,109 | +€1.3m | +11.7% |
| Trade receivables | 40 | €7,211,219 | €7,524,489 | +€313,270 | +4.3% |
| Other amounts receivable | 41 | €3,714,917 | €4,682,620 | +€967,702 | +26.0% |
| Cash at bank and in hand | 54/58 | €214,642 | €176,041 | -€38,600 | -18.0% |
| Deferred charges and accrued income | 490/1 | €154,006 | €226,007 | +€72,001 | +46.8% |
| Total equity and liabilities | 10/49 | €17,900,985 | €19,275,721 | +€1.4m | +7.7% |
| Equity | 10/15 | €13,260,552 | €13,262,411 | +€1,858 | 0.0% |
| Contributions | 10/11 | €162,500 | €162,500 | = | 0.0% |
| Reserves | 13 | €16,250 | €16,250 | = | 0.0% |
| Non-distributable reserves | 130/1 | €16,250 | €16,250 | = | 0.0% |
| Other | 1319 | €16,250 | €16,250 | = | 0.0% |
| Profit (loss) carried forward | 14 | €13,079,290 | €13,081,149 | +€1,858 | 0.0% |
| Investment grants | 15 | €2,512 | €2,512 | = | 0.0% |
| Provisions and deferred taxes | 16 | €1,294 | €1,294 | = | 0.0% |
| Deferred taxes | 168 | €1,294 | €1,294 | = | 0.0% |
| Amounts payable | 17/49 | €4,639,139 | €6,012,017 | +€1.4m | +29.6% |
| Amounts payable within one year | 42/48 | €4,528,361 | €5,892,327 | +€1.4m | +30.1% |
| Trade debts | 44 | €1,794,545 | €2,160,955 | +€366,410 | +20.4% |
| Suppliers | 440/4 | €1,794,545 | €2,160,955 | +€366,410 | +20.4% |
| Taxes, remuneration and social security | 45 | €733,816 | €731,372 | -€2,444 | -0.3% |
| Taxes | 450/3 | €250,648 | €217,278 | -€33,370 | -13.3% |
| Remuneration and social security | 454/9 | €483,168 | €514,094 | +€30,926 | +6.4% |
| Other amounts payable | 47/48 | €2,000,000 | €3,000,000 | +€1.0m | +50.0% |
| Accrued charges and deferred income | 492/3 | €110,777 | €119,689 | +€8,912 | +8.0% |
| Operating income | 70/76A | €20,704,122 | €21,665,612 | +€961,490 | +4.6% |
| Turnover | 70 | €20,469,168 | €21,329,533 | +€860,365 | +4.2% |
| Other operating income | 74 | €222,618 | €313,521 | +€90,903 | +40.8% |
| Non-recurring operating income | 76A | €12,336 | €22,558 | +€10,221 | +82.9% |
| Operating charges | 60/66A | €17,283,030 | €17,639,815 | +€356,785 | +2.1% |
| Goods for resale, raw materials and consumables | 60 | €6,802,539 | €6,374,444 | -€428,095 | -6.3% |
| Purchases | 600/8 | €6,786,992 | €6,406,998 | -€379,994 | -5.6% |
| Change in stocks: decrease (increase) | 609 | €15,547 | -€32,553 | -€48,101 | |
| Services and other goods | 61 | €4,297,686 | €4,767,276 | +€469,589 | +10.9% |
| Remuneration, social security and pensions | 62 | €4,410,457 | €4,673,407 | +€262,950 | +6.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,587,884 | €1,610,850 | +€22,966 | +1.4% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€1,639 | €32,006 | +€33,645 | |
| Other operating charges | 640/8 | €155,422 | €148,534 | -€6,888 | -4.4% |
| Non-recurring operating charges | 66A | €30,681 | €33,298 | +€2,617 | +8.5% |
| Operating profit (loss) | 9901 | €3,421,092 | €4,025,797 | +€604,705 | +17.7% |
| Financial income | 75/76B | €122,317 | €72,612 | -€49,704 | -40.6% |
| Recurring financial income | 75 | €122,317 | €72,612 | -€49,704 | -40.6% |
| Income from current assets | 751 | €120,276 | €70,186 | -€50,090 | -41.6% |
| Other financial income | 752/9 | €2,041 | €2,426 | +€385 | +18.9% |
| Financial charges | 65/66B | €10,862 | €11,528 | +€667 | +6.1% |
| Recurring financial charges | 65 | €10,862 | €11,528 | +€667 | +6.1% |
| Debt charges | 650 | €10,538 | €10,822 | +€284 | +2.7% |
| Other financial charges | 652/9 | €324 | €706 | +€382 | +118.1% |
| Profit (loss) for the period before taxes | 9903 | €3,532,547 | €4,086,881 | +€554,334 | +15.7% |
| Income taxes | 67/77 | €941,989 | €1,085,023 | +€143,034 | +15.2% |
| Taxes | 670/3 | €944,004 | €1,087,004 | +€142,999 | +15.1% |
| Tax adjustments and reversals of tax provisions | 77 | €2,016 | €1,981 | -€35 | -1.7% |
| Profit (loss) for the period | 9904 | €2,590,558 | €3,001,858 | +€411,300 | +15.9% |
| Profit (loss) for the period to be appropriated | 9905 | €2,590,558 | €3,001,858 | +€411,300 | +15.9% |
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 1 October 2026 via checked.be.