VIVREO: 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.
VIVREO
Largest movements
- Financial fixed assets +€62,204
up €62,204 (+1,539%), from €4,042 to €66,246
- Cash +€48,529
new in 2024: €48,529
mainly Trade debts (+€69,899) and Receivables within one year (+€38,602)
- Receivables within one year -€38,602
down €38,602 (-83.9%), from €45,987 to €7,385
of which Trade receivables: -€30,615
- Receivables after one year +€22,038
up €22,038 (+48.0%), from €45,919 to €67,956
- Tangible fixed assets -€4,544
down €4,544 (-47.2%), from €9,633 to €5,089
of which Furniture and vehicles: -€4,036
- Trade debts +€69,899
up €69,899 (+380%), from €18,407 to €88,306
- Short-term financial debts -€27,854
down €27,854 (-49.9%), from €55,854 to €28,000
- Tax, wage and social debts +€27,013
up €27,013 (+80.0%), from €33,786 to €60,798
of which Remuneration and social security: +€18,194
- Profit (loss) carried forward +€11,053
up €11,053 (+52.5%), from -€21,066 to -€10,013
- Other debts +€9,513
new in 2024: €9,513
- Gross operating margin +€59,928
up €59,928 (+20.5%), from €292,007 to €351,935
- Turnover +€52,776
up €52,776 (+7.8%), from €673,174 to €725,950
- Staff costs +€38,300
up €38,300 (+14.0%), from €273,154 to €311,454
- Taxes +€10,274
up €10,274 (+463%), from €2,218 to €12,492
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 | €105,581 | €195,205 | +€89,624 | +84.9% |
| Fixed assets | 21/28 | €13,675 | €71,335 | +€57,660 | +422% |
| Tangible fixed assets | 22/27 | €9,633 | €5,089 | -€4,544 | -47.2% |
| Furniture and vehicles | 24 | €8,278 | €4,242 | -€4,036 | -48.8% |
| Other tangible fixed assets | 26 | €1,356 | €847 | -€508 | -37.5% |
| Financial fixed assets | 28 | €4,042 | €66,246 | +€62,204 | +1,539% |
| Current assets | 29/58 | €91,906 | €123,870 | +€31,964 | +34.8% |
| Amounts receivable after more than one year | 29 | €45,919 | €67,956 | +€22,038 | +48.0% |
| Other amounts receivable | 291 | €45,919 | €67,956 | +€22,038 | +48.0% |
| Amounts receivable within one year | 40/41 | €45,987 | €7,385 | -€38,602 | -83.9% |
| Trade receivables | 40 | €38,000 | €7,385 | -€30,615 | -80.6% |
| Other amounts receivable | 41 | €7,987 | - | -€7,987 | |
| Cash at bank and in hand | 54/58 | - | €48,529 | +€48,529 | |
| Total equity and liabilities | 10/49 | €105,581 | €195,205 | +€89,624 | +84.9% |
| Equity | 10/15 | -€2,466 | €8,587 | +€11,053 | |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | €18,600 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€21,066 | -€10,013 | +€11,053 | +52.5% |
| Amounts payable | 17/49 | €108,046 | €186,618 | +€78,571 | +72.7% |
| Amounts payable within one year | 42/48 | €108,046 | €186,618 | +€78,571 | +72.7% |
| Financial debts | 43 | €55,854 | €28,000 | -€27,854 | -49.9% |
| Credit institutions | 430/8 | €55,854 | €28,000 | -€27,854 | -49.9% |
| Trade debts | 44 | €18,407 | €88,306 | +€69,899 | +380% |
| Suppliers | 440/4 | €18,407 | €88,306 | +€69,899 | +380% |
| Taxes, remuneration and social security | 45 | €33,786 | €60,798 | +€27,013 | +80.0% |
| Taxes | 450/3 | - | €8,819 | +€8,819 | |
| Remuneration and social security | 454/9 | €33,786 | €51,979 | +€18,194 | +53.9% |
| Other amounts payable | 47/48 | - | €9,513 | +€9,513 | |
| Turnover | 70 | €673,174 | €725,950 | +€52,776 | +7.8% |
| Goods, raw materials, services and sundry goods | 60/61 | €381,167 | €374,015 | -€7,152 | -1.9% |
| Remuneration, social security and pensions | 62 | €273,154 | €311,454 | +€38,300 | +14.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,339 | €4,544 | +€205 | +4.7% |
| Other operating charges | 640/8 | €9,293 | €7,284 | -€2,009 | -21.6% |
| Gross operating margin | 9900 | €292,007 | €351,935 | +€59,928 | +20.5% |
| Operating profit (loss) | 9901 | €5,221 | €28,653 | +€23,433 | +449% |
| Financial charges | 65/66B | €9,813 | €5,108 | -€4,705 | -47.9% |
| Recurring financial charges | 65 | €9,813 | €5,108 | -€4,705 | -47.9% |
| Profit (loss) for the period before taxes | 9903 | -€4,592 | €23,545 | +€28,137 | |
| Income taxes | 67/77 | €2,218 | €12,492 | +€10,274 | +463% |
| Profit (loss) for the period | 9904 | -€6,810 | €11,053 | +€17,863 | |
| Profit (loss) for the period to be appropriated | 9905 | -€6,810 | €11,053 | +€17,863 |
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 28 October 2026 via checked.be.