VIVRE DEBOUT: 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.
VIVRE DEBOUT
Largest movements
- Cash +€9,410
up €9,410 (+8.2%), from €114,249 to €123,659
mainly Accrued charges and deferred income (+€44,330) and Depreciation (+€21,240)
- Accrued charges and deferred income +€44,330
new in 2024: €44,330
- Debts after one year -€20,321
down €20,321 (-3.2%), from €630,000 to €609,679
- Profit (loss) carried forward -€14,223
down €14,223 (-35.8%), from -€39,761 to -€53,984
- Current portion of long-term debt +€9,499
new in 2024: €9,499
- Turnover +€11,480
up €11,480 (+39.0%), from €29,464 to €40,944
- Gross operating margin +€6,460
up €6,460 (+46.2%), from €13,979 to €20,439
- Purchases and services +€5,020
up €5,020 (+32.4%), from €15,485 to €20,505
- Financial charges +€3,510
up €3,510 (+152%), from €2,303 to €5,813
of which Financial charges: +€2,668
- Depreciation +€2,814
up €2,814 (+15.3%), from €18,426 to €21,240
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €705,294 | €718,749 | +€13,455 | +1.9% |
| Fixed assets | 21/28 | €589,936 | €591,744 | +€1,808 | +0.3% |
| Tangible fixed assets | 22/27 | €589,936 | €591,744 | +€1,808 | +0.3% |
| Land and buildings | 22 | €584,229 | €563,194 | -€21,035 | -3.6% |
| Other tangible fixed assets | 26 | €5,707 | €28,550 | +€22,843 | +400% |
| Current assets | 29/58 | €115,358 | €127,005 | +€11,647 | +10.1% |
| Amounts receivable within one year | 40/41 | €340 | €3,346 | +€3,006 | +884% |
| Other amounts receivable | 41 | €340 | €3,346 | +€3,006 | +884% |
| Cash at bank and in hand | 54/58 | €114,249 | €123,659 | +€9,410 | +8.2% |
| Deferred charges and accrued income | 490/1 | €769 | - | -€769 | |
| Total equity and liabilities | 10/49 | €705,294 | €718,749 | +€13,455 | +1.9% |
| Equity | 10/15 | €69,464 | €55,241 | -€14,223 | -20.5% |
| Contributions | 10/11 | €109,225 | €109,225 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€39,761 | -€53,984 | -€14,223 | -35.8% |
| Amounts payable | 17/49 | €635,830 | €663,508 | +€27,678 | +4.4% |
| Amounts payable after more than one year | 17 | €630,000 | €609,679 | -€20,321 | -3.2% |
| Financial debts | 170/4 | €630,000 | €609,679 | -€20,321 | -3.2% |
| Amounts payable within one year | 42/48 | €5,830 | €9,499 | +€3,669 | +62.9% |
| Current portion of amounts payable after more than one year | 42 | - | €9,499 | +€9,499 | |
| Trade debts | 44 | €5,830 | - | -€5,830 | |
| Suppliers | 440/4 | €5,830 | - | -€5,830 | |
| Accrued charges and deferred income | 492/3 | - | €44,330 | +€44,330 | |
| Turnover | 70 | €29,464 | €40,944 | +€11,480 | +39.0% |
| Goods, raw materials, services and sundry goods | 60/61 | €15,485 | €20,505 | +€5,020 | +32.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,426 | €21,240 | +€2,814 | +15.3% |
| Other operating charges | 640/8 | €7,361 | €7,610 | +€249 | +3.4% |
| Gross operating margin | 9900 | €13,979 | €20,439 | +€6,460 | +46.2% |
| Operating profit (loss) | 9901 | -€11,808 | -€8,411 | +€3,397 | +28.8% |
| Financial income | 75/76B | €15 | - | -€15 | |
| Recurring financial income | 75 | €15 | - | -€15 | |
| Financial charges | 65/66B | €2,303 | €5,813 | +€3,510 | +152% |
| Recurring financial charges | 65 | €2,303 | €4,971 | +€2,668 | +116% |
| Non-recurring financial charges | 66B | - | €842 | +€842 | |
| Profit (loss) for the period before taxes | 9903 | -€14,096 | -€14,224 | -€128 | -0.9% |
| Profit (loss) for the period | 9904 | -€14,096 | -€14,224 | -€128 | -0.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€14,096 | -€14,224 | -€128 | -0.9% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.