VIVSTORES: 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.
VIVSTORES
Largest movements
- Tangible fixed assets -€22,706
down €22,706 (-5.4%), from €417,206 to €394,500
- Cash +€20,333
up €20,333 (+82.1%), from €24,766 to €45,099
mainly Depreciation (+€22,706) and Net result for the year (+€20,618)
- Debts after one year -€22,700
down €22,700 (-8.1%), from €280,797 to €258,097
of which Financial debts: -€22,700
- Profit (loss) carried forward +€20,618
up €20,618 (+18.8%), from -€109,420 to -€88,802
- Gross operating margin +€1,207
up €1,207 (+2.4%), from €51,304 to €52,510
- Depreciation -€1,006
down €1,006 (-4.2%), from €23,713 to €22,706
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 | €442,866 | €440,610 | -€2,257 | -0.5% |
| Fixed assets | 21/28 | €417,206 | €394,500 | -€22,706 | -5.4% |
| Tangible fixed assets | 22/27 | €417,206 | €394,500 | -€22,706 | -5.4% |
| Land and buildings | 22 | €417,206 | €394,500 | -€22,706 | -5.4% |
| Current assets | 29/58 | €25,660 | €46,110 | +€20,450 | +79.7% |
| Cash at bank and in hand | 54/58 | €24,766 | €45,099 | +€20,333 | +82.1% |
| Deferred charges and accrued income | 490/1 | €894 | €1,011 | +€117 | +13.0% |
| Total equity and liabilities | 10/49 | €442,866 | €440,610 | -€2,257 | -0.5% |
| Equity | 10/15 | €138,721 | €159,339 | +€20,618 | +14.9% |
| Contributions | 10/11 | €247,894 | €247,894 | = | 0.0% |
| Capital | 10 | €247,894 | €247,894 | = | 0.0% |
| Issued capital | 100 | €247,894 | €247,894 | = | 0.0% |
| Reserves | 13 | €248 | €248 | = | 0.0% |
| Non-distributable reserves | 130/1 | €248 | €248 | = | 0.0% |
| Legal reserve | 130 | €248 | €248 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€109,420 | -€88,802 | +€20,618 | +18.8% |
| Amounts payable | 17/49 | €304,145 | €281,271 | -€22,875 | -7.5% |
| Amounts payable after more than one year | 17 | €280,797 | €258,097 | -€22,700 | -8.1% |
| Financial debts | 170/4 | €239,226 | €216,526 | -€22,700 | -9.5% |
| Other amounts payable | 178/9 | €41,571 | €41,571 | = | 0.0% |
| Amounts payable within one year | 42/48 | €23,349 | €23,174 | -€175 | -0.7% |
| Current portion of amounts payable after more than one year | 42 | €22,396 | €22,700 | +€304 | +1.4% |
| Trade debts | 44 | €786 | €474 | -€312 | -39.7% |
| Suppliers | 440/4 | €786 | €474 | -€312 | -39.7% |
| Other amounts payable | 47/48 | €167 | €0 | -€167 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,713 | €22,706 | -€1,006 | -4.2% |
| Other operating charges | 640/8 | €5,605 | €5,781 | +€176 | +3.1% |
| Gross operating margin | 9900 | €51,304 | €52,510 | +€1,207 | +2.4% |
| Operating profit (loss) | 9901 | €21,986 | €24,022 | +€2,037 | +9.3% |
| Financial income | 75/76B | - | €167 | +€167 | |
| Recurring financial income | 75 | - | €167 | +€167 | |
| Financial charges | 65/66B | €3,871 | €3,571 | -€300 | -7.7% |
| Recurring financial charges | 65 | €3,871 | €3,571 | -€300 | -7.7% |
| Profit (loss) for the period before taxes | 9903 | €18,114 | €20,618 | +€2,504 | +13.8% |
| Profit (loss) for the period | 9904 | €18,114 | €20,618 | +€2,504 | +13.8% |
| Profit (loss) for the period to be appropriated | 9905 | €18,114 | €20,618 | +€2,504 | +13.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.