Vyva: 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.
Vyva
Largest movements
- Receivables after one year +€400,005
new in 2024: €400,005
- Receivables within one year -€239,729
down €239,729 (-95.9%), from €250,000 to €10,271
- Current investments +€99,995
up €99,995 (+40.0%), from €250,036 to €350,031
- Other debts +€389,003
up €389,003 (+473.4%), from €82,175 to €471,178
- Reserves -€226,028
down €226,028 (-7.1%), from €3.2m to €3.0m
of which Distributable reserves: -€226,028
- Tax, wage and social debts +€95,743
up €95,743 (+113.4%), from €84,457 to €180,200
- Gross operating margin +€50,586
up €50,586 (+6.8%), from €741,509 to €792,095
- Taxes +€24,647
up €24,647 (+10.5%), from €234,457 to €259,104
- Financial income +€22,355
up €22,355 (+223.5%), from €10,000 to €32,355
- Depreciation +€8,025
up €8,025 (+45.1%), from €17,802 to €25,827
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.
Cash bridge derived
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 | €3,375,828 | €3,629,486 | +€253,658 | +7.5% |
| Fixed assets | 21/28 | €2,608,441 | €2,582,614 | -€25,827 | -1.0% |
| Tangible fixed assets | 22/27 | €266,019 | €240,192 | -€25,827 | -9.7% |
| Land and buildings | 22 | €178,420 | €172,329 | -€6,091 | -3.4% |
| Furniture and vehicles | 24 | €87,599 | €67,863 | -€19,736 | -22.5% |
| Financial fixed assets | 28 | €2,342,422 | €2,342,422 | = | 0.0% |
| Current assets | 29/58 | €767,387 | €1,046,872 | +€279,485 | +36.4% |
| Amounts receivable after more than one year | 29 | - | €400,005 | +€400,005 | |
| Other amounts receivable | 291 | - | €400,005 | +€400,005 | |
| Amounts receivable within one year | 40/41 | €250,000 | €10,271 | -€239,729 | -95.9% |
| Other amounts receivable | 41 | €250,000 | €10,271 | -€239,729 | -95.9% |
| Current investments | 50/53 | €250,036 | €350,031 | +€99,995 | +40.0% |
| Cash at bank and in hand | 54/58 | €261,714 | €279,722 | +€18,008 | +6.9% |
| Deferred charges and accrued income | 490/1 | €5,637 | €6,843 | +€1,206 | +21.4% |
| Total equity and liabilities | 10/49 | €3,375,828 | €3,629,486 | +€253,658 | +7.5% |
| Equity | 10/15 | €3,198,336 | €2,972,308 | -€226,028 | -7.1% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €3,179,744 | €2,953,716 | -€226,028 | -7.1% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Tax-exempt reserves | 132 | €83,867 | €83,867 | = | 0.0% |
| Distributable reserves | 133 | €3,094,018 | €2,867,990 | -€226,028 | -7.3% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €177,492 | €657,178 | +€479,685 | +270.3% |
| Amounts payable within one year | 42/48 | €177,492 | €653,945 | +€476,452 | +268.4% |
| Trade debts | 44 | €10,861 | €2,567 | -€8,294 | -76.4% |
| Suppliers | 440/4 | €10,861 | €2,567 | -€8,294 | -76.4% |
| Taxes, remuneration and social security | 45 | €84,457 | €180,200 | +€95,743 | +113.4% |
| Taxes | 450/3 | €84,457 | €180,200 | +€95,743 | +113.4% |
| Other amounts payable | 47/48 | €82,175 | €471,178 | +€389,003 | +473.4% |
| Accrued charges and deferred income | 492/3 | - | €3,233 | +€3,233 | |
| Non-recurring operating income | 76A | €24,000 | €60,090 | +€36,090 | +150.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,802 | €25,827 | +€8,025 | +45.1% |
| Other operating charges | 640/8 | €1,046 | €5,478 | +€4,432 | +423.6% |
| Gross operating margin | 9900 | €741,509 | €792,095 | +€50,586 | +6.8% |
| Operating profit (loss) | 9901 | €722,661 | €760,790 | +€38,129 | +5.3% |
| Financial income | 75/76B | €10,000 | €32,355 | +€22,355 | +223.5% |
| Recurring financial income | 75 | €10,000 | €32,355 | +€22,355 | +223.5% |
| Financial charges | 65/66B | €62 | €4,064 | +€4,002 | +6421.4% |
| Recurring financial charges | 65 | €62 | €4,064 | +€4,002 | +6421.4% |
| Profit (loss) for the period before taxes | 9903 | €732,599 | €789,080 | +€56,482 | +7.7% |
| Income taxes | 67/77 | €234,457 | €259,104 | +€24,647 | +10.5% |
| Profit (loss) for the period | 9904 | €498,142 | €529,977 | +€31,835 | +6.4% |
| Profit (loss) for the period to be appropriated | 9905 | €498,142 | €529,977 | +€31,835 | +6.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.