C. VIAENE: 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.
C. VIAENE
Largest movements
- Tangible fixed assets +€137,531
up €137,531 (+9.2%), from €1.5m to €1.6m
of which Land and buildings: +€137,880
- Cash -€41,439
down €41,439 (-91.2%), from €45,426 to €3,987
mainly Investment in fixed assets (net) (-€139,743) and Net result for the year (-€46,901)
- Other debts +€135,003
up €135,003 (+303%), from €44,517 to €179,520
- Profit (loss) carried forward -€46,901
down €46,901 (-3.2%), from €1.5m to €1.4m
- Gross operating margin -€32,535
down €32,535 (-585%), from -€5,560 to -€38,095
- Depreciation -€2,837
down €2,837 (-56.2%), from €5,048 to €2,211
- Other operating charges +€1,582
up €1,582 (+68.7%), from €2,304 to €3,887
- Financial charges +€732
up €732 (+472%), from €155 to €887
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,595,197 | €1,682,668 | +€87,471 | +5.5% |
| Fixed assets | 21/28 | €1,488,314 | €1,625,846 | +€137,531 | +9.2% |
| Tangible fixed assets | 22/27 | €1,488,157 | €1,625,689 | +€137,531 | +9.2% |
| Land and buildings | 22 | €1,479,537 | €1,617,417 | +€137,880 | +9.3% |
| Plant, machinery and equipment | 23 | €144 | €8,272 | +€8,128 | +5,660% |
| Furniture and vehicles | 24 | €8,477 | - | -€8,477 | |
| Financial fixed assets | 28 | €157 | €157 | = | 0.0% |
| Current assets | 29/58 | €106,882 | €56,822 | -€50,060 | -46.8% |
| Amounts receivable within one year | 40/41 | €61,456 | €52,835 | -€8,621 | -14.0% |
| Other amounts receivable | 41 | €61,456 | €52,835 | -€8,621 | -14.0% |
| Cash at bank and in hand | 54/58 | €45,426 | €3,987 | -€41,439 | -91.2% |
| Total equity and liabilities | 10/49 | €1,595,197 | €1,682,668 | +€87,471 | +5.5% |
| Equity | 10/15 | €1,549,195 | €1,502,294 | -€46,901 | -3.0% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €6,200 | €6,200 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,480,995 | €1,434,094 | -€46,901 | -3.2% |
| Amounts payable | 17/49 | €46,001 | €180,374 | +€134,373 | +292% |
| Amounts payable within one year | 42/48 | €46,001 | €180,374 | +€134,373 | +292% |
| Trade debts | 44 | €433 | - | -€433 | |
| Suppliers | 440/4 | €433 | - | -€433 | |
| Taxes, remuneration and social security | 45 | €1,051 | €853 | -€198 | -18.8% |
| Taxes | 450/3 | €1,051 | €853 | -€198 | -18.8% |
| Other amounts payable | 47/48 | €44,517 | €179,520 | +€135,003 | +303% |
| Remuneration, social security and pensions | 62 | €960 | €968 | +€7 | +0.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,048 | €2,211 | -€2,837 | -56.2% |
| Other operating charges | 640/8 | €2,304 | €3,887 | +€1,582 | +68.7% |
| Gross operating margin | 9900 | -€5,560 | -€38,095 | -€32,535 | -585% |
| Operating profit (loss) | 9901 | -€13,873 | -€45,161 | -€31,287 | -226% |
| Financial charges | 65/66B | €155 | €887 | +€732 | +472% |
| Recurring financial charges | 65 | €155 | €887 | +€732 | +472% |
| Profit (loss) for the period before taxes | 9903 | -€14,028 | -€46,048 | -€32,020 | -228% |
| Income taxes | 67/77 | €1,232 | €853 | -€379 | -30.7% |
| Profit (loss) for the period | 9904 | -€15,260 | -€46,901 | -€31,641 | -207% |
| Profit (loss) for the period to be appropriated | 9905 | -€15,260 | -€46,901 | -€31,641 | -207% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 26 October 2026 via checked.be.