VIVLIA: 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.
VIVLIA
Largest movements
- Cash -€75,900
down €75,900 (-84.9%), from €89,421 to €13,521
mainly Trade debts (-€55,509) and Net result for the year (-€38,909)
- Receivables within one year -€27,291
down €27,291 (-58.9%), from €46,359 to €19,068
of which Trade receivables: -€27,437
- Tangible fixed assets -€18,207
down €18,207 (-77.6%), from €23,471 to €5,263
of which Furniture and vehicles: -€12,776
- Financial fixed assets -€11,334
down €11,334 (-100%), from €11,334 to €0
- Stocks and contracts -€9,651
down €9,651 (-77.2%), from €12,501 to €2,850
- Trade debts -€55,509
down €55,509 (-100%), from €55,509 to €0
- Profit (loss) carried forward -€38,909
down €38,909 (-272%), from -€14,293 to -€53,201
- Other debts -€37,003
down €37,003 (-33.0%), from €112,105 to €75,102
- Tax, wage and social debts -€11,963
down €11,963 (-98.3%), from €12,166 to €202
of which Remuneration and social security: -€10,365
- Staff costs -€49,408
down €49,408 (-60.4%), from €81,847 to €32,439
- Gross operating margin -€28,411
down €28,411 (-57.8%), from €49,127 to €20,716
- Write-downs +€16,740
up €16,740, from -€10,025 to €6,716
- Depreciation -€6,380
down €6,380 (-38.1%), from €16,765 to €10,385
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €184,087 | €40,703 | -€143,384 | -77.9% |
| Fixed assets | 21/28 | €35,805 | €5,263 | -€30,542 | -85.3% |
| Intangible fixed assets | 21 | €1,000 | €0 | -€1,000 | -100% |
| Tangible fixed assets | 22/27 | €23,471 | €5,263 | -€18,207 | -77.6% |
| Furniture and vehicles | 24 | €18,039 | €5,263 | -€12,776 | -70.8% |
| Other tangible fixed assets | 26 | €5,432 | €0 | -€5,432 | -100% |
| Financial fixed assets | 28 | €11,334 | €0 | -€11,334 | -100% |
| Current assets | 29/58 | €148,282 | €35,439 | -€112,842 | -76.1% |
| Stocks and contracts in progress | 3 | €12,501 | €2,850 | -€9,651 | -77.2% |
| Stocks | 30/36 | €12,501 | €2,850 | -€9,651 | -77.2% |
| Amounts receivable within one year | 40/41 | €46,359 | €19,068 | -€27,291 | -58.9% |
| Trade receivables | 40 | €46,359 | €18,922 | -€27,437 | -59.2% |
| Other amounts receivable | 41 | €0 | €147 | +€147 | |
| Cash at bank and in hand | 54/58 | €89,421 | €13,521 | -€75,900 | -84.9% |
| Total equity and liabilities | 10/49 | €184,087 | €40,703 | -€143,384 | -77.9% |
| Equity | 10/15 | €4,307 | -€34,601 | -€38,909 | |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€14,293 | -€53,201 | -€38,909 | -272% |
| Amounts payable | 17/49 | €179,779 | €75,304 | -€104,475 | -58.1% |
| Amounts payable within one year | 42/48 | €179,779 | €75,304 | -€104,475 | -58.1% |
| Trade debts | 44 | €55,509 | €0 | -€55,509 | -100% |
| Suppliers | 440/4 | €55,509 | €0 | -€55,509 | -100% |
| Taxes, remuneration and social security | 45 | €12,166 | €202 | -€11,963 | -98.3% |
| Taxes | 450/3 | €1,801 | €202 | -€1,598 | -88.8% |
| Remuneration and social security | 454/9 | €10,365 | €0 | -€10,365 | -100% |
| Other amounts payable | 47/48 | €112,105 | €75,102 | -€37,003 | -33.0% |
| Remuneration, social security and pensions | 62 | €81,847 | €32,439 | -€49,408 | -60.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,765 | €10,385 | -€6,380 | -38.1% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€10,025 | €6,716 | +€16,740 | |
| Other operating charges | 640/8 | €587 | €539 | -€48 | -8.2% |
| Non-recurring operating charges | 66A | - | €8,823 | +€8,823 | |
| Gross operating margin | 9900 | €49,127 | €20,716 | -€28,411 | -57.8% |
| Operating profit (loss) | 9901 | -€40,047 | -€38,185 | +€1,862 | +4.7% |
| Financial income | 75/76B | €186 | €220 | +€34 | +18.5% |
| Recurring financial income | 75 | €186 | €220 | +€34 | +18.5% |
| Financial charges | 65/66B | €768 | €742 | -€26 | -3.3% |
| Recurring financial charges | 65 | €768 | €742 | -€26 | -3.3% |
| Profit (loss) for the period before taxes | 9903 | -€40,629 | -€38,707 | +€1,922 | +4.7% |
| Income taxes | 67/77 | €222 | €202 | -€19 | -8.8% |
| Profit (loss) for the period | 9904 | -€40,851 | -€38,909 | +€1,942 | +4.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€40,851 | -€38,909 | +€1,942 | +4.8% |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.