VIVA: 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.
What changed
VIVA
NACE 66.220, Insurance agents and brokers
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€61,121
2024 · €79,638-€18,517
Equity
€162,910
2024 · €151,789+€11,121
Cash
€234,306
2024 · €243,371-€9,066
Balance sheet total
€1.1m
2024 · €1.2m-€103,698
Largest movements
Assets
- Intangible fixed assets -€98,948
down €98,948 (-14.0%), from €708,065 to €609,117
Equity and liabilities
- Trade debts -€167,219
down €167,219 (-61.6%), from €271,335 to €104,117
- Other debts +€49,094
up €49,094 (+78.6%), from €62,433 to €111,527
- Current portion of long-term debt +€14,093
up €14,093 (+15.4%), from €91,593 to €105,685
Income statement
- Staff costs +€22,905
up €22,905 (+28.5%), from €80,463 to €103,367
- Taxes -€7,962
down €7,962 (-31.3%), from €25,474 to €17,512
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.
Result 2024
€79,638
Gross operating margin
+€630
Staff costs
-€22,905
Depreciation
-€2,714
Other operating charges
-€1,258
Financial income
+€21
Financial charges
-€253
Taxes
+€7,962
Result 2025
€61,121
raises the resultlowers the result
Derived cash bridge
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.
From operations
+€57,124
Investment
-€30,850
Financing
-€35,340
Cash 2024
€243,371
From operations (derived)
+€57,124
Net result for the year
+€61,121
Depreciation
+€119,739
Receivables within one year
+€7,382
Deferred charges and accrued income
-€1,639
Trade debts
-€167,219
Tax, wage and social debts
-€11,355
Other debts
+€49,094
Investment (derived)
-€30,850
Investment in fixed assets (net)
-€20,850
Current investments
-€10,000
Financing
-€35,340
Debts after one year
+€568
Current portion of long-term debt
+€14,093
Contributions, distributions and other
-€50,000
Cash 2025
€234,306
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,163,035 | €1,059,337 | -€103,698 | -8.9% |
| Fixed assets | 21/28 | €899,293 | €800,404 | -€98,889 | -11.0% |
| Intangible fixed assets | 21 | €708,065 | €609,117 | -€98,948 | -14.0% |
| Tangible fixed assets | 22/27 | €191,228 | €191,287 | +€59 | 0.0% |
| Land and buildings | 22 | €134,801 | €126,405 | -€8,396 | -6.2% |
| Plant, machinery and equipment | 23 | €23,056 | €22,275 | -€781 | -3.4% |
| Furniture and vehicles | 24 | €33,372 | €42,607 | +€9,236 | +27.7% |
| Current assets | 29/58 | €263,742 | €258,933 | -€4,809 | -1.8% |
| Amounts receivable within one year | 40/41 | €19,664 | €12,282 | -€7,382 | -37.5% |
| Trade receivables | 40 | €19,664 | €3,791 | -€15,873 | -80.7% |
| Other amounts receivable | 41 | - | €8,491 | +€8,491 | |
| Current investments | 50/53 | - | €10,000 | +€10,000 | |
| Cash at bank and in hand | 54/58 | €243,371 | €234,306 | -€9,066 | -3.7% |
| Deferred charges and accrued income | 490/1 | €706 | €2,346 | +€1,639 | +232% |
| Total equity and liabilities | 10/49 | €1,163,035 | €1,059,337 | -€103,698 | -8.9% |
| Equity | 10/15 | €151,789 | €162,910 | +€11,121 | +7.3% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €146,789 | €157,910 | +€11,121 | +7.6% |
| Amounts payable | 17/49 | €1,011,246 | €896,427 | -€114,819 | -11.4% |
| Amounts payable after more than one year | 17 | €560,450 | €561,018 | +€568 | +0.1% |
| Financial debts | 170/4 | €560,450 | €561,018 | +€568 | +0.1% |
| Amounts payable within one year | 42/48 | €450,796 | €335,409 | -€115,387 | -25.6% |
| Current portion of amounts payable after more than one year | 42 | €91,593 | €105,685 | +€14,093 | +15.4% |
| Trade debts | 44 | €271,335 | €104,117 | -€167,219 | -61.6% |
| Suppliers | 440/4 | €271,335 | €104,117 | -€167,219 | -61.6% |
| Taxes, remuneration and social security | 45 | €25,435 | €14,080 | -€11,355 | -44.6% |
| Taxes | 450/3 | €13,474 | €0 | -€13,474 | -100% |
| Remuneration and social security | 454/9 | €11,962 | €14,080 | +€2,119 | +17.7% |
| Other amounts payable | 47/48 | €62,433 | €111,527 | +€49,094 | +78.6% |
| Remuneration, social security and pensions | 62 | €80,463 | €103,367 | +€22,905 | +28.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €117,025 | €119,739 | +€2,714 | +2.3% |
| Other operating charges | 640/8 | €1,713 | €2,971 | +€1,258 | +73.4% |
| Gross operating margin | 9900 | €326,040 | €326,670 | +€630 | +0.2% |
| Operating profit (loss) | 9901 | €126,839 | €100,593 | -€26,246 | -20.7% |
| Financial income | 75/76B | €0 | €21 | +€21 | +34,933% |
| Recurring financial income | 75 | €0 | €21 | +€21 | +34,933% |
| Financial charges | 65/66B | €21,727 | €21,980 | +€253 | +1.2% |
| Recurring financial charges | 65 | €21,727 | €21,980 | +€253 | +1.2% |
| Profit (loss) for the period before taxes | 9903 | €105,112 | €78,633 | -€26,478 | -25.2% |
| Income taxes | 67/77 | €25,474 | €17,512 | -€7,962 | -31.3% |
| Profit (loss) for the period | 9904 | €79,638 | €61,121 | -€18,517 | -23.3% |
| Profit (loss) for the period to be appropriated | 9905 | €79,638 | €61,121 | -€18,517 | -23.3% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.