VYVAN: 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.
VYVAN
Largest movements
- Cash +€82,010
up €82,010 (+673.5%), from €12,177 to €94,187
mainly Net result for the year (+€52,198) and Other debts (+€51,487)
- Receivables within one year -€34,561
down €34,561 (-2.5%), from €1.4m to €1.3m
- Other debts +€51,487
up €51,487 (+8.5%), from €608,052 to €659,539
- Turnover -€132,536
no longer reported in 2025 (was €132,536)
- Purchases and services -€26,503
no longer reported in 2025 (was €26,503)
- Gross operating margin -€15,051
down €15,051 (-14.2%), from €106,339 to €91,288
- Taxes -€4,819
down €4,819 (-20.4%), from €23,626 to €18,806
- Other operating charges +€1,953
up €1,953 (+7.0%), from €28,039 to €29,992
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 | €2,265,771 | €2,314,007 | +€48,235 | +2.1% |
| Fixed assets | 21/28 | €880,460 | €876,620 | -€3,840 | -0.4% |
| Tangible fixed assets | 22/27 | €880,460 | €876,620 | -€3,840 | -0.4% |
| Land and buildings | 22 | €872,128 | €872,128 | = | 0.0% |
| Furniture and vehicles | 24 | €8,332 | €4,492 | -€3,840 | -46.1% |
| Current assets | 29/58 | €1,385,311 | €1,437,386 | +€52,075 | +3.8% |
| Amounts receivable within one year | 40/41 | €1,373,134 | €1,338,573 | -€34,561 | -2.5% |
| Other amounts receivable | 41 | €1,373,134 | €1,338,573 | -€34,561 | -2.5% |
| Cash at bank and in hand | 54/58 | €12,177 | €94,187 | +€82,010 | +673.5% |
| Deferred charges and accrued income | 490/1 | - | €4,626 | +€4,626 | |
| Total equity and liabilities | 10/49 | €2,265,771 | €2,314,007 | +€48,235 | +2.1% |
| Equity | 10/15 | €1,566,166 | €1,563,364 | -€2,802 | -0.2% |
| Contributions | 10/11 | €1,155,000 | €1,155,000 | = | 0.0% |
| Capital | 10 | €1,155,000 | €1,155,000 | = | 0.0% |
| Issued capital | 100 | €1,155,000 | €1,155,000 | = | 0.0% |
| Reserves | 13 | €411,166 | €408,364 | -€2,802 | -0.7% |
| Non-distributable reserves | 130/1 | €56,200 | €58,810 | +€2,610 | +4.6% |
| Legal reserve | 130 | €56,200 | €58,810 | +€2,610 | +4.6% |
| Distributable reserves | 133 | €354,966 | €349,554 | -€5,412 | -1.5% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €699,606 | €750,643 | +€51,037 | +7.3% |
| Amounts payable within one year | 42/48 | €615,154 | €663,993 | +€48,838 | +7.9% |
| Trade debts | 44 | €126 | €629 | +€503 | +399.4% |
| Suppliers | 440/4 | €126 | €629 | +€503 | +399.4% |
| Taxes, remuneration and social security | 45 | €6,976 | €3,824 | -€3,152 | -45.2% |
| Taxes | 450/3 | €6,976 | €3,824 | -€3,152 | -45.2% |
| Other amounts payable | 47/48 | €608,052 | €659,539 | +€51,487 | +8.5% |
| Accrued charges and deferred income | 492/3 | €84,451 | €86,650 | +€2,199 | +2.6% |
| Turnover | 70 | €132,536 | - | -€132,536 | |
| Goods, raw materials, services and sundry goods | 60/61 | €26,503 | - | -€26,503 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,840 | €3,840 | = | 0.0% |
| Other operating charges | 640/8 | €28,039 | €29,992 | +€1,953 | +7.0% |
| Gross operating margin | 9900 | €106,339 | €91,288 | -€15,051 | -14.2% |
| Operating profit (loss) | 9901 | €74,460 | €57,456 | -€17,004 | -22.8% |
| Financial income | 75/76B | €13,134 | €13,573 | +€439 | +3.3% |
| Recurring financial income | 75 | €13,134 | €13,573 | +€439 | +3.3% |
| Financial charges | 65/66B | €13 | €25 | +€11 | +85.5% |
| Recurring financial charges | 65 | €13 | €25 | +€11 | +85.5% |
| Profit (loss) for the period before taxes | 9903 | €87,581 | €71,005 | -€16,576 | -18.9% |
| Income taxes | 67/77 | €23,626 | €18,806 | -€4,819 | -20.4% |
| Profit (loss) for the period | 9904 | €63,955 | €52,198 | -€11,757 | -18.4% |
| Profit (loss) for the period to be appropriated | 9905 | €63,955 | €52,198 | -€11,757 | -18.4% |
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.