VIVOS: 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.
VIVOS
Largest movements
- Receivables within one year +€10,871
up €10,871 (+47.5%), from €22,908 to €33,779
- Deferred charges and accrued income +€4,233
up €4,233 (+160,325%), from €3 to €4,235
- Tangible fixed assets -€3,274
down €3,274 (-10.2%), from €32,181 to €28,907
- Profit (loss) carried forward +€12,277
up €12,277 (+106%), from €11,586 to €23,863
- Trade debts -€927
down €927 (-20.9%), from €4,436 to €3,509
- Financial charges -€17,241
down €17,241 (-97.2%), from €17,731 to €490
- Gross operating margin +€397
up €397 (+2.3%), from €17,081 to €17,478
- Depreciation -€333
down €333 (-9.2%), from €3,607 to €3,274
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 | €58,511 | €69,873 | +€11,362 | +19.4% |
| Fixed assets | 21/28 | €32,181 | €28,907 | -€3,274 | -10.2% |
| Tangible fixed assets | 22/27 | €32,181 | €28,907 | -€3,274 | -10.2% |
| Land and buildings | 22 | €32,181 | €28,907 | -€3,274 | -10.2% |
| Current assets | 29/58 | €26,330 | €40,966 | +€14,636 | +55.6% |
| Amounts receivable within one year | 40/41 | €22,908 | €33,779 | +€10,871 | +47.5% |
| Other amounts receivable | 41 | €22,908 | €33,779 | +€10,871 | +47.5% |
| Cash at bank and in hand | 54/58 | €3,420 | €2,952 | -€467 | -13.7% |
| Deferred charges and accrued income | 490/1 | €3 | €4,235 | +€4,233 | +160,325% |
| Total equity and liabilities | 10/49 | €58,511 | €69,873 | +€11,362 | +19.4% |
| Equity | 10/15 | €53,331 | €65,609 | +€12,277 | +23.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €23,146 | €23,146 | = | 0.0% |
| Non-distributable reserves | 130/1 | €8,800 | €8,800 | = | 0.0% |
| Reserves not available under the articles | 1311 | €8,800 | €8,800 | = | 0.0% |
| Tax-exempt reserves | 132 | €14,346 | €14,346 | = | 0.0% |
| Profit (loss) carried forward | 14 | €11,586 | €23,863 | +€12,277 | +106% |
| Amounts payable | 17/49 | €5,179 | €4,264 | -€915 | -17.7% |
| Amounts payable within one year | 42/48 | €4,792 | €3,865 | -€927 | -19.4% |
| Trade debts | 44 | €4,436 | €3,509 | -€927 | -20.9% |
| Suppliers | 440/4 | €4,436 | €3,509 | -€927 | -20.9% |
| Taxes, remuneration and social security | 45 | €31 | €31 | = | 0.0% |
| Taxes | 450/3 | €31 | €31 | = | 0.0% |
| Other amounts payable | 47/48 | €325 | €325 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €387 | €400 | +€12 | +3.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,607 | €3,274 | -€333 | -9.2% |
| Other operating charges | 640/8 | €1,401 | €1,443 | +€42 | +3.0% |
| Gross operating margin | 9900 | €17,081 | €17,478 | +€397 | +2.3% |
| Operating profit (loss) | 9901 | €12,073 | €12,761 | +€687 | +5.7% |
| Financial income | 75/76B | €11 | €8 | -€3 | -28.0% |
| Recurring financial income | 75 | €11 | €8 | -€3 | -28.0% |
| Financial charges | 65/66B | €17,731 | €490 | -€17,241 | -97.2% |
| Recurring financial charges | 65 | €17,731 | €490 | -€17,241 | -97.2% |
| Profit (loss) for the period before taxes | 9903 | -€5,647 | €12,279 | +€17,925 | |
| Income taxes | 67/77 | €3 | €2 | -€2 | -44.9% |
| Profit (loss) for the period | 9904 | -€5,650 | €12,277 | +€17,927 | |
| Profit (loss) for the period to be appropriated | 9905 | -€5,650 | €12,277 | +€17,927 |
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 17 October 2026 via checked.be.