C-VIESTA: 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-VIESTA
Largest movements
- Current investments +€105,999
up €105,999 (+188.7%), from €56,186 to €162,186
- Cash -€13,475
down €13,475 (-35.3%), from €38,222 to €24,747
mainly Current investments (-€105,999) and Receivables within one year (-€2,912)
- Tangible fixed assets -€7,695
down €7,695 (-51.7%), from €14,885 to €7,191
- Receivables within one year +€2,912
up €2,912 (+21.3%), from €13,691 to €16,603
- Profit (loss) carried forward +€89,157
up €89,157 (+103.3%), from €86,287 to €175,443
- Financial income +€1,222
up €1,222 (+458.2%), from €267 to €1,489
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 | €124,606 | €212,176 | +€87,570 | +70.3% |
| Fixed assets | 21/28 | €14,885 | €7,191 | -€7,695 | -51.7% |
| Tangible fixed assets | 22/27 | €14,885 | €7,191 | -€7,695 | -51.7% |
| Furniture and vehicles | 24 | €14,885 | €7,191 | -€7,695 | -51.7% |
| Current assets | 29/58 | €109,720 | €204,985 | +€95,264 | +86.8% |
| Amounts receivable within one year | 40/41 | €13,691 | €16,603 | +€2,912 | +21.3% |
| Trade receivables | 40 | €13,691 | €16,603 | +€2,912 | +21.3% |
| Current investments | 50/53 | €56,186 | €162,186 | +€105,999 | +188.7% |
| Cash at bank and in hand | 54/58 | €38,222 | €24,747 | -€13,475 | -35.3% |
| Deferred charges and accrued income | 490/1 | €1,621 | €1,449 | -€172 | -10.6% |
| Total equity and liabilities | 10/49 | €124,606 | €212,176 | +€87,570 | +70.3% |
| Equity | 10/15 | €88,287 | €177,443 | +€89,157 | +101.0% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €86,287 | €175,443 | +€89,157 | +103.3% |
| Amounts payable | 17/49 | €36,319 | €34,732 | -€1,587 | -4.4% |
| Amounts payable within one year | 42/48 | €36,319 | €34,732 | -€1,587 | -4.4% |
| Trade debts | 44 | €316 | €171 | -€145 | -46.0% |
| Suppliers | 440/4 | €316 | €171 | -€145 | -46.0% |
| Taxes, remuneration and social security | 45 | €36,004 | €34,562 | -€1,442 | -4.0% |
| Taxes | 450/3 | €34,154 | €34,562 | +€408 | +1.2% |
| Remuneration and social security | 454/9 | €1,850 | - | -€1,850 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,695 | €7,695 | = | 0.0% |
| Other operating charges | 640/8 | €357 | €367 | +€10 | +2.7% |
| Gross operating margin | 9900 | €121,406 | €121,218 | -€188 | -0.2% |
| Operating profit (loss) | 9901 | €113,354 | €113,157 | -€197 | -0.2% |
| Financial income | 75/76B | €267 | €1,489 | +€1,222 | +458.2% |
| Recurring financial income | 75 | €267 | €1,489 | +€1,222 | +458.2% |
| Financial charges | 65/66B | €54 | €59 | +€5 | +8.4% |
| Recurring financial charges | 65 | €54 | €59 | +€5 | +8.4% |
| Profit (loss) for the period before taxes | 9903 | €113,567 | €114,587 | +€1,021 | +0.9% |
| Income taxes | 67/77 | €24,405 | €25,430 | +€1,025 | +4.2% |
| Profit (loss) for the period | 9904 | €89,161 | €89,157 | -€4 | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €89,161 | €89,157 | -€4 | 0.0% |
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 11 October 2026 via checked.be.