VIVUS: 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.
VIVUS
Largest movements
- Tangible fixed assets +€40,274
up €40,274 (+4.9%), from €816,612 to €856,886
of which Plant, machinery and equipment: +€65,644
- Cash +€18,672
up €18,672 (+33.4%), from €55,868 to €74,539
mainly Net result for the year (+€82,527) and Depreciation (+€26,748)
- Profit (loss) carried forward +€82,527
up €82,527 (+19.3%), from -€428,419 to -€345,892
- Debts after one year -€30,703
down €30,703 (-5.4%), from €569,627 to €538,924
- Depreciation -€46,202
down €46,202 (-63.3%), from €72,950 to €26,748
- Gross operating margin -€1,644
down €1,644 (-1.3%), from €123,053 to €121,409
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 | €921,199 | €971,391 | +€50,192 | +5.4% |
| Fixed assets | 21/28 | €816,612 | €856,886 | +€40,274 | +4.9% |
| Tangible fixed assets | 22/27 | €816,612 | €856,886 | +€40,274 | +4.9% |
| Land and buildings | 22 | €805,445 | €780,074 | -€25,370 | -3.1% |
| Plant, machinery and equipment | 23 | €11,168 | €76,812 | +€65,644 | +587.8% |
| Current assets | 29/58 | €104,586 | €114,505 | +€9,918 | +9.5% |
| Amounts receivable within one year | 40/41 | €48,373 | €39,695 | -€8,678 | -17.9% |
| Trade receivables | 40 | €48,373 | €39,305 | -€9,068 | -18.7% |
| Other amounts receivable | 41 | - | €390 | +€390 | |
| Cash at bank and in hand | 54/58 | €55,868 | €74,539 | +€18,672 | +33.4% |
| Deferred charges and accrued income | 490/1 | €345 | €270 | -€75 | -21.7% |
| Total equity and liabilities | 10/49 | €921,199 | €971,391 | +€50,192 | +5.4% |
| Equity | 10/15 | -€228,419 | -€145,892 | +€82,527 | +36.1% |
| Contributions | 10/11 | €200,000 | €200,000 | = | 0.0% |
| Capital | 10 | €200,000 | €200,000 | = | 0.0% |
| Issued capital | 100 | €200,000 | €200,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€428,419 | -€345,892 | +€82,527 | +19.3% |
| Amounts payable | 17/49 | €1,149,618 | €1,117,283 | -€32,335 | -2.8% |
| Amounts payable after more than one year | 17 | €569,627 | €538,924 | -€30,703 | -5.4% |
| Financial debts | 170/4 | €569,627 | €538,924 | -€30,703 | -5.4% |
| Amounts payable within one year | 42/48 | €579,533 | €578,359 | -€1,175 | -0.2% |
| Current portion of amounts payable after more than one year | 42 | €30,696 | €30,703 | +€8 | 0.0% |
| Trade debts | 44 | €312 | €1,228 | +€917 | +294.1% |
| Suppliers | 440/4 | €312 | €1,228 | +€917 | +294.1% |
| Taxes, remuneration and social security | 45 | €6,900 | €4,801 | -€2,099 | -30.4% |
| Taxes | 450/3 | €6,900 | €4,801 | -€2,099 | -30.4% |
| Other amounts payable | 47/48 | €541,627 | €541,627 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €457 | - | -€457 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €72,950 | €26,748 | -€46,202 | -63.3% |
| Other operating charges | 640/8 | €1,740 | €910 | -€830 | -47.7% |
| Gross operating margin | 9900 | €123,053 | €121,409 | -€1,644 | -1.3% |
| Operating profit (loss) | 9901 | €48,363 | €93,751 | +€45,388 | +93.8% |
| Financial income | 75/76B | €190 | €1,299 | +€1,109 | +583.5% |
| Recurring financial income | 75 | €190 | €1,299 | +€1,109 | +583.5% |
| Financial charges | 65/66B | €13,289 | €12,523 | -€766 | -5.8% |
| Recurring financial charges | 65 | €13,289 | €12,523 | -€766 | -5.8% |
| Profit (loss) for the period before taxes | 9903 | €35,264 | €82,527 | +€47,263 | +134.0% |
| Profit (loss) for the period | 9904 | €35,264 | €82,527 | +€47,263 | +134.0% |
| Profit (loss) for the period to be appropriated | 9905 | €35,264 | €82,527 | +€47,263 | +134.0% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.