VIVIT: 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.
VIVIT
Largest movements
- Cash -€20,919
no longer reported in 2025 (was €20,919)
mainly Debts after one year (-€37,878) and Investment in fixed assets (net) (-€34,200)
- Receivables within one year +€15,216
up €15,216 (+60.5%), from €25,156 to €40,372
of which Trade receivables: +€17,500
- Tangible fixed assets +€7,534
up €7,534 (+1.4%), from €542,594 to €550,129
of which Furniture and vehicles: +€19,093
- Debts after one year -€37,878
down €37,878 (-8.0%), from €475,810 to €437,932
- Reserves +€12,954
up €12,954 (+20.6%), from €62,739 to €75,692
- Other debts +€9,063
up €9,063 (+4037.3%), from €224 to €9,288
- Other operating charges -€62,571
down €62,571 (-94.9%), from €65,926 to €3,355
- Depreciation +€11,980
up €11,980 (+81.6%), from €14,686 to €26,666
- Financial charges +€6,216
up €6,216 (+46.6%), from €13,353 to €19,569
- Gross operating margin -€2,654
down €2,654 (-4.0%), from €66,641 to €63,987
- Taxes +€1,284
up €1,284 (+771.1%), from €167 to €1,451
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €590,723 | €593,092 | +€2,370 | +0.4% |
| Fixed assets | 21/28 | €542,594 | €550,129 | +€7,534 | +1.4% |
| Tangible fixed assets | 22/27 | €542,594 | €550,129 | +€7,534 | +1.4% |
| Land and buildings | 22 | €521,461 | €506,207 | -€15,254 | -2.9% |
| Plant, machinery and equipment | 23 | €1,553 | €7,200 | +€5,647 | +363.6% |
| Furniture and vehicles | 24 | €10,673 | €29,766 | +€19,093 | +178.9% |
| Other tangible fixed assets | 26 | €8,907 | €6,956 | -€1,951 | -21.9% |
| Current assets | 29/58 | €48,128 | €42,964 | -€5,165 | -10.7% |
| Amounts receivable within one year | 40/41 | €25,156 | €40,372 | +€15,216 | +60.5% |
| Trade receivables | 40 | €4,323 | €21,823 | +€17,500 | +404.9% |
| Other amounts receivable | 41 | €20,833 | €18,549 | -€2,284 | -11.0% |
| Cash at bank and in hand | 54/58 | €20,919 | - | -€20,919 | |
| Deferred charges and accrued income | 490/1 | €2,053 | €2,592 | +€538 | +26.2% |
| Total equity and liabilities | 10/49 | €590,723 | €593,092 | +€2,370 | +0.4% |
| Equity | 10/15 | €82,975 | €95,928 | +€12,954 | +15.6% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €62,739 | €75,692 | +€12,954 | +20.6% |
| Distributable reserves | 133 | €62,739 | €75,692 | +€12,954 | +20.6% |
| Profit (loss) carried forward | 14 | €19,236 | €19,236 | = | 0.0% |
| Amounts payable | 17/49 | €507,748 | €497,164 | -€10,584 | -2.1% |
| Amounts payable after more than one year | 17 | €475,810 | €437,932 | -€37,878 | -8.0% |
| Financial debts | 170/4 | €475,810 | €437,932 | -€37,878 | -8.0% |
| Amounts payable within one year | 42/48 | €31,938 | €59,231 | +€27,293 | +85.5% |
| Current portion of amounts payable after more than one year | 42 | €17,368 | €23,022 | +€5,654 | +32.6% |
| Financial debts | 43 | - | €4,945 | +€4,945 | |
| Credit institutions | 430/8 | - | €4,945 | +€4,945 | |
| Trade debts | 44 | €8,560 | €11,836 | +€3,276 | +38.3% |
| Suppliers | 440/4 | €8,560 | €11,836 | +€3,276 | +38.3% |
| Taxes, remuneration and social security | 45 | €5,786 | €10,140 | +€4,354 | +75.3% |
| Taxes | 450/3 | €5,786 | €10,140 | +€4,354 | +75.3% |
| Other amounts payable | 47/48 | €224 | €9,288 | +€9,063 | +4037.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,686 | €26,666 | +€11,980 | +81.6% |
| Other operating charges | 640/8 | €65,926 | €3,355 | -€62,571 | -94.9% |
| Gross operating margin | 9900 | €66,641 | €63,987 | -€2,654 | -4.0% |
| Operating profit (loss) | 9901 | -€13,971 | €33,966 | +€47,937 | |
| Financial income | 75/76B | - | €8 | +€8 | |
| Recurring financial income | 75 | - | €8 | +€8 | |
| Financial charges | 65/66B | €13,353 | €19,569 | +€6,216 | +46.6% |
| Recurring financial charges | 65 | €13,353 | €19,569 | +€6,216 | +46.6% |
| Profit (loss) for the period before taxes | 9903 | -€27,324 | €14,405 | +€41,729 | |
| Income taxes | 67/77 | €167 | €1,451 | +€1,284 | +771.1% |
| Profit (loss) for the period | 9904 | -€27,491 | €12,954 | +€40,445 | |
| Profit (loss) for the period to be appropriated | 9905 | -€27,491 | €12,954 | +€40,445 |
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 7 October 2026 via checked.be.