ViVlam: 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.
ViVlam
Largest movements
- Cash +€42,695
up €42,695 (+39.4%), from €108,393 to €151,088
mainly Other debts (+€146,242) and Net result for the year (+€45,710)
- Receivables within one year -€18,606
down €18,606 (-40.1%), from €46,357 to €27,751
of which Trade receivables: -€27,021
- Tangible fixed assets -€17,236
down €17,236 (-24.5%), from €70,250 to €53,015
of which Furniture and vehicles: -€17,236
- Other debts +€146,242
up €146,242 (+4,538%), from €3,222 to €149,465
- Reserves -€132,290
down €132,290 (-74.2%), from €178,322 to €46,033
- Debts after one year -€13,320
down €13,320 (-66.4%), from €20,049 to €6,729
- Tax, wage and social debts +€5,227
up €5,227 (+72.7%), from €7,188 to €12,415
- Gross operating margin -€72,599
down €72,599 (-47.2%), from €153,945 to €81,346
- Taxes -€16,156
down €16,156 (-51.5%), from €31,392 to €15,236
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 | €226,128 | €233,386 | +€7,258 | +3.2% |
| Fixed assets | 21/28 | €70,250 | €53,015 | -€17,236 | -24.5% |
| Tangible fixed assets | 22/27 | €70,250 | €53,015 | -€17,236 | -24.5% |
| Furniture and vehicles | 24 | €46,930 | €29,695 | -€17,236 | -36.7% |
| Other tangible fixed assets | 26 | €23,320 | €23,320 | = | 0.0% |
| Current assets | 29/58 | €155,878 | €180,372 | +€24,494 | +15.7% |
| Amounts receivable within one year | 40/41 | €46,357 | €27,751 | -€18,606 | -40.1% |
| Trade receivables | 40 | €45,009 | €17,988 | -€27,021 | -60.0% |
| Other amounts receivable | 41 | €1,348 | €9,764 | +€8,415 | +624% |
| Cash at bank and in hand | 54/58 | €108,393 | €151,088 | +€42,695 | +39.4% |
| Deferred charges and accrued income | 490/1 | €1,128 | €1,533 | +€404 | +35.8% |
| Total equity and liabilities | 10/49 | €226,128 | €233,386 | +€7,258 | +3.2% |
| Equity | 10/15 | €179,322 | €47,033 | -€132,290 | -73.8% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €178,322 | €46,033 | -€132,290 | -74.2% |
| Distributable reserves | 133 | €178,322 | €46,033 | -€132,290 | -74.2% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €46,806 | €186,354 | +€139,548 | +298% |
| Amounts payable after more than one year | 17 | €20,049 | €6,729 | -€13,320 | -66.4% |
| Financial debts | 170/4 | €20,049 | €6,729 | -€13,320 | -66.4% |
| Amounts payable within one year | 42/48 | €26,758 | €179,611 | +€152,853 | +571% |
| Current portion of amounts payable after more than one year | 42 | €13,137 | €13,320 | +€182 | +1.4% |
| Trade debts | 44 | €3,210 | €4,411 | +€1,201 | +37.4% |
| Suppliers | 440/4 | €3,210 | €4,411 | +€1,201 | +37.4% |
| Taxes, remuneration and social security | 45 | €7,188 | €12,415 | +€5,227 | +72.7% |
| Taxes | 450/3 | €7,188 | €12,415 | +€5,227 | +72.7% |
| Other amounts payable | 47/48 | €3,222 | €149,465 | +€146,242 | +4,538% |
| Accrued charges and deferred income | 492/3 | - | €14 | +€14 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,389 | €19,366 | +€977 | +5.3% |
| Other operating charges | 640/8 | €1,005 | €991 | -€14 | -1.4% |
| Gross operating margin | 9900 | €153,945 | €81,346 | -€72,599 | -47.2% |
| Operating profit (loss) | 9901 | €134,551 | €60,989 | -€73,562 | -54.7% |
| Financial income | 75/76B | €3 | €545 | +€542 | +17,320% |
| Recurring financial income | 75 | €3 | €545 | +€542 | +17,320% |
| Financial charges | 65/66B | €750 | €588 | -€162 | -21.6% |
| Recurring financial charges | 65 | €750 | €588 | -€162 | -21.6% |
| Profit (loss) for the period before taxes | 9903 | €133,804 | €60,947 | -€72,858 | -54.5% |
| Income taxes | 67/77 | €31,392 | €15,236 | -€16,156 | -51.5% |
| Profit (loss) for the period | 9904 | €102,412 | €45,710 | -€56,702 | -55.4% |
| Profit (loss) for the period to be appropriated | 9905 | €102,412 | €45,710 | -€56,702 | -55.4% |
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 15 October 2026 via checked.be.