VIVRA: 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.
VIVRA
Largest movements
- Cash +€64,033
up €64,033 (+741.3%), from €8,638 to €72,671
mainly Net result for the year (+€76,292) and Tax, wage and social debts (+€21,718)
- Current investments +€25,000
new in 2024: €25,000
- Tangible fixed assets -€6,475
down €6,475 (-26.6%), from €24,340 to €17,866
of which Furniture and vehicles: -€9,308
- Receivables within one year -€3,938
down €3,938 (-9.7%), from €40,460 to €36,523
of which Trade receivables: -€24,577
- Profit (loss) carried forward +€76,292
up €76,292 (+217.1%), from €35,138 to €111,430
- Tax, wage and social debts +€21,718
up €21,718 (+135.0%), from €16,085 to €37,804
- Other debts -€18,149
down €18,149 (-100.0%), from €18,149 to €0
- Gross operating margin +€57,391
up €57,391 (+119.4%), from €48,069 to €105,460
- Taxes +€11,144
up €11,144 (+122.8%), from €9,078 to €20,222
- Depreciation +€5,593
up €5,593 (+145.2%), from €3,851 to €9,444
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 | €73,439 | €152,059 | +€78,621 | +107.1% |
| Fixed assets | 21/28 | €24,340 | €17,866 | -€6,475 | -26.6% |
| Tangible fixed assets | 22/27 | €24,340 | €17,866 | -€6,475 | -26.6% |
| Furniture and vehicles | 24 | €24,340 | €15,032 | -€9,308 | -38.2% |
| Other tangible fixed assets | 26 | - | €2,834 | +€2,834 | |
| Current assets | 29/58 | €49,099 | €134,194 | +€85,095 | +173.3% |
| Amounts receivable within one year | 40/41 | €40,460 | €36,523 | -€3,938 | -9.7% |
| Trade receivables | 40 | €40,460 | €15,883 | -€24,577 | -60.7% |
| Other amounts receivable | 41 | - | €20,639 | +€20,639 | |
| Current investments | 50/53 | - | €25,000 | +€25,000 | |
| Cash at bank and in hand | 54/58 | €8,638 | €72,671 | +€64,033 | +741.3% |
| Total equity and liabilities | 10/49 | €73,439 | €152,059 | +€78,621 | +107.1% |
| Equity | 10/15 | €37,138 | €113,430 | +€76,292 | +205.4% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €35,138 | €111,430 | +€76,292 | +217.1% |
| Amounts payable | 17/49 | €36,301 | €38,630 | +€2,329 | +6.4% |
| Amounts payable within one year | 42/48 | €36,301 | €38,630 | +€2,329 | +6.4% |
| Trade debts | 44 | €2,067 | €826 | -€1,241 | -60.0% |
| Suppliers | 440/4 | €2,067 | €826 | -€1,241 | -60.0% |
| Taxes, remuneration and social security | 45 | €16,085 | €37,804 | +€21,718 | +135.0% |
| Taxes | 450/3 | €16,085 | €37,804 | +€21,718 | +135.0% |
| Other amounts payable | 47/48 | €18,149 | €0 | -€18,149 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,851 | €9,444 | +€5,593 | +145.2% |
| Other operating charges | 640/8 | - | €32 | +€32 | |
| Gross operating margin | 9900 | €48,069 | €105,460 | +€57,391 | +119.4% |
| Operating profit (loss) | 9901 | €44,218 | €95,984 | +€51,766 | +117.1% |
| Financial income | 75/76B | - | €591 | +€591 | |
| Recurring financial income | 75 | - | €591 | +€591 | |
| Financial charges | 65/66B | €2 | €60 | +€58 | +2968.4% |
| Recurring financial charges | 65 | €2 | €60 | +€58 | +2968.4% |
| Profit (loss) for the period before taxes | 9903 | €44,216 | €96,514 | +€52,299 | +118.3% |
| Income taxes | 67/77 | €9,078 | €20,222 | +€11,144 | +122.8% |
| Profit (loss) for the period | 9904 | €35,138 | €76,292 | +€41,154 | +117.1% |
| Profit (loss) for the period to be appropriated | 9905 | €35,138 | €76,292 | +€41,154 | +117.1% |
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 29 September 2026 via checked.be.