Vivoli: 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.
Vivoli
Largest movements
- Cash +€110,798
up €110,798 (+2947.3%), from €3,759 to €114,557
mainly Net result for the year (+€108,947) and Tax, wage and social debts (+€37,412)
- Current investments +€39,000
new in 2025: €39,000
- Receivables within one year +€3,934
up €3,934 (+19.1%), from €20,570 to €24,504
- Reserves +€108,947
up €108,947 (+2760.3%), from €3,947 to €112,894
- Tax, wage and social debts +€37,412
up €37,412 (+418.1%), from €8,948 to €46,360
of which Taxes: +€40,416
- Trade debts +€11,090
up €11,090 (+512.2%), from €2,165 to €13,255
- Accrued charges and deferred income -€2,665
down €2,665 (-100.0%), from €2,665 to €0
- Gross operating margin +€138,172
up €138,172 (+2483.7%), from €5,563 to €143,735
- Taxes +€33,305
up €33,305 (+2788.6%), from €1,194 to €34,499
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 | €24,329 | €178,240 | +€153,911 | +632.6% |
| Current assets | 29/58 | €24,329 | €178,240 | +€153,911 | +632.6% |
| Amounts receivable within one year | 40/41 | €20,570 | €24,504 | +€3,934 | +19.1% |
| Trade receivables | 40 | €20,570 | €24,504 | +€3,934 | +19.1% |
| Current investments | 50/53 | - | €39,000 | +€39,000 | |
| Cash at bank and in hand | 54/58 | €3,759 | €114,557 | +€110,798 | +2947.3% |
| Deferred charges and accrued income | 490/1 | - | €180 | +€180 | |
| Total equity and liabilities | 10/49 | €24,329 | €178,240 | +€153,911 | +632.6% |
| Equity | 10/15 | €8,947 | €117,894 | +€108,947 | +1217.7% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €3,947 | €112,894 | +€108,947 | +2760.3% |
| Distributable reserves | 133 | €3,947 | €112,894 | +€108,947 | +2760.3% |
| Amounts payable | 17/49 | €15,382 | €60,346 | +€44,964 | +292.3% |
| Amounts payable within one year | 42/48 | €12,717 | €60,346 | +€47,629 | +374.5% |
| Trade debts | 44 | €2,165 | €13,255 | +€11,090 | +512.2% |
| Suppliers | 440/4 | €2,165 | €13,255 | +€11,090 | +512.2% |
| Taxes, remuneration and social security | 45 | €8,948 | €46,360 | +€37,412 | +418.1% |
| Taxes | 450/3 | €5,943 | €46,360 | +€40,416 | +680.0% |
| Remuneration and social security | 454/9 | €3,005 | €0 | -€3,005 | -100.0% |
| Other amounts payable | 47/48 | €1,604 | €732 | -€873 | -54.4% |
| Accrued charges and deferred income | 492/3 | €2,665 | €0 | -€2,665 | -100.0% |
| Other operating charges | 640/8 | €422 | €289 | -€133 | -31.4% |
| Gross operating margin | 9900 | €5,563 | €143,735 | +€138,172 | +2483.7% |
| Operating profit (loss) | 9901 | €5,141 | €143,446 | +€138,304 | +2690.1% |
| Profit (loss) for the period before taxes | 9903 | €5,141 | €143,446 | +€138,304 | +2690.1% |
| Income taxes | 67/77 | €1,194 | €34,499 | +€33,305 | +2788.6% |
| Profit (loss) for the period | 9904 | €3,947 | €108,947 | +€105,000 | +2660.3% |
| Profit (loss) for the period to be appropriated | 9905 | €3,947 | €108,947 | +€105,000 | +2660.3% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.