Vivro: what changed
Two fiscal 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.
Vivro
Largest movements
- Tangible fixed assets -€16,994
down €16,994 (-30.8%), from €55,086 to €38,092
of which Furniture and vehicles: -€17,563
- Receivables within one year +€1,506
up €1,506 (+18.4%), from €8,182 to €9,688
of which Trade receivables: +€6,031
- Debts after one year -€12,293
down €12,293 (-45.9%), from €26,808 to €14,515
- Reserves -€5,656
down €5,656 (-11.8%), from €48,104 to €42,448
of which Distributable reserves: -€5,656
- Tax, wage and social debts +€2,320
new in 2025: €2,320
- Gross operating margin +€6,133
up €6,133 (+32.6%), from €18,830 to €24,963
- Taxes +€1,965
up €1,965 (+1163.5%), from €169 to €2,134
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 | €99,869 | €85,261 | -€14,609 | -14.6% |
| Fixed assets | 21/28 | €55,086 | €38,092 | -€16,994 | -30.8% |
| Tangible fixed assets | 22/27 | €55,086 | €38,092 | -€16,994 | -30.8% |
| Plant, machinery and equipment | 23 | €2,136 | €2,705 | +€569 | +26.6% |
| Furniture and vehicles | 24 | €52,950 | €35,387 | -€17,563 | -33.2% |
| Current assets | 29/58 | €44,783 | €47,169 | +€2,385 | +5.3% |
| Amounts receivable within one year | 40/41 | €8,182 | €9,688 | +€1,506 | +18.4% |
| Trade receivables | 40 | €3,292 | €9,322 | +€6,031 | +183.2% |
| Other amounts receivable | 41 | €4,891 | €366 | -€4,525 | -92.5% |
| Cash at bank and in hand | 54/58 | €36,365 | €37,210 | +€846 | +2.3% |
| Deferred charges and accrued income | 490/1 | €236 | €270 | +€34 | +14.4% |
| Total equity and liabilities | 10/49 | €99,869 | €85,261 | -€14,609 | -14.6% |
| Equity | 10/15 | €60,120 | €54,848 | -€5,272 | -8.8% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €48,104 | €42,448 | -€5,656 | -11.8% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €46,244 | €40,588 | -€5,656 | -12.2% |
| Profit (loss) carried forward | 14 | -€384 | - | +€384 | |
| Amounts payable | 17/49 | €39,750 | €30,413 | -€9,337 | -23.5% |
| Amounts payable after more than one year | 17 | €26,808 | €14,515 | -€12,293 | -45.9% |
| Financial debts | 170/4 | €26,808 | €14,515 | -€12,293 | -45.9% |
| Amounts payable within one year | 42/48 | €12,942 | €15,898 | +€2,956 | +22.8% |
| Current portion of amounts payable after more than one year | 42 | €12,158 | €12,293 | +€135 | +1.1% |
| Trade debts | 44 | €784 | €590 | -€194 | -24.8% |
| Suppliers | 440/4 | €784 | €590 | -€194 | -24.8% |
| Taxes, remuneration and social security | 45 | - | €2,320 | +€2,320 | |
| Taxes | 450/3 | - | €2,320 | +€2,320 | |
| Other amounts payable | 47/48 | - | €695 | +€695 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,983 | €17,977 | -€6 | 0.0% |
| Other operating charges | 640/8 | €604 | €547 | -€57 | -9.5% |
| Gross operating margin | 9900 | €18,830 | €24,963 | +€6,133 | +32.6% |
| Operating profit (loss) | 9901 | €242 | €6,438 | +€6,196 | +2558.6% |
| Financial charges | 65/66B | €567 | €441 | -€126 | -22.3% |
| Recurring financial charges | 65 | €567 | €441 | -€126 | -22.3% |
| Profit (loss) for the period before taxes | 9903 | -€325 | €5,997 | +€6,323 | |
| Income taxes | 67/77 | €169 | €2,134 | +€1,965 | +1163.5% |
| Profit (loss) for the period | 9904 | -€494 | €3,863 | +€4,357 | |
| Profit (loss) for the period to be appropriated | 9905 | -€494 | €3,863 | +€4,357 |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.