DANIEL 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.
DANIEL VIAENE
Largest movements
- Receivables within one year +€17,210
up €17,210 (+290%), from €5,936 to €23,146
of which Trade receivables: +€20,140
- Cash -€14,471
down €14,471 (-16.0%), from €90,182 to €75,711
mainly Receivables within one year (-€17,210) and Other debts (-€11,004)
- Tangible fixed assets -€4,524
down €4,524 (-52.8%), from €8,572 to €4,048
of which Other tangible fixed assets: -€3,178
- Stocks and contracts -€3,500
down €3,500 (-46.7%), from €7,500 to €4,000
- Other debts -€11,004
down €11,004 (-78.6%), from €14,004 to €3,000
- Reserves +€4,565
up €4,565 (+5.5%), from €83,755 to €88,320
of which Distributable reserves: +€4,565
- Gross operating margin +€9,208
up €9,208 (+134%), from €6,863 to €16,071
- Taxes +€2,182
up €2,182 (+197%), from €1,107 to €3,288
- Other operating charges -€547
down €547 (-53.9%), from €1,014 to €467
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 | €115,379 | €109,708 | -€5,671 | -4.9% |
| Fixed assets | 21/28 | €8,572 | €4,048 | -€4,524 | -52.8% |
| Tangible fixed assets | 22/27 | €8,572 | €4,048 | -€4,524 | -52.8% |
| Furniture and vehicles | 24 | €2,216 | €870 | -€1,346 | -60.7% |
| Other tangible fixed assets | 26 | €6,356 | €3,178 | -€3,178 | -50.0% |
| Current assets | 29/58 | €106,807 | €105,660 | -€1,147 | -1.1% |
| Stocks and contracts in progress | 3 | €7,500 | €4,000 | -€3,500 | -46.7% |
| Stocks | 30/36 | €7,500 | €4,000 | -€3,500 | -46.7% |
| Amounts receivable within one year | 40/41 | €5,936 | €23,146 | +€17,210 | +290% |
| Trade receivables | 40 | - | €20,140 | +€20,140 | |
| Other amounts receivable | 41 | €5,936 | €3,006 | -€2,930 | -49.4% |
| Cash at bank and in hand | 54/58 | €90,182 | €75,711 | -€14,471 | -16.0% |
| Deferred charges and accrued income | 490/1 | €3,188 | €2,803 | -€385 | -12.1% |
| Total equity and liabilities | 10/49 | €115,379 | €109,708 | -€5,671 | -4.9% |
| Equity | 10/15 | €96,155 | €100,720 | +€4,565 | +4.7% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €83,755 | €88,320 | +€4,565 | +5.5% |
| Non-distributable reserves | 130/1 | €1,855 | €1,855 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,855 | €1,855 | = | 0.0% |
| Distributable reserves | 133 | €81,900 | €86,465 | +€4,565 | +5.6% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €19,224 | €8,988 | -€10,236 | -53.2% |
| Amounts payable within one year | 42/48 | €19,224 | €8,988 | -€10,236 | -53.2% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €2,213 | €2,574 | +€361 | +16.3% |
| Suppliers | 440/4 | €2,213 | €2,574 | +€361 | +16.3% |
| Advances received on contracts in progress | 46 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €3,007 | €3,415 | +€408 | +13.6% |
| Taxes | 450/3 | €3,007 | €3,415 | +€408 | +13.6% |
| Other amounts payable | 47/48 | €14,004 | €3,000 | -€11,004 | -78.6% |
| Remuneration, social security and pensions | 62 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,524 | €4,524 | = | 0.0% |
| Other operating charges | 640/8 | €1,014 | €467 | -€547 | -53.9% |
| Gross operating margin | 9900 | €6,863 | €16,071 | +€9,208 | +134% |
| Operating profit (loss) | 9901 | €1,325 | €11,080 | +€9,755 | +736% |
| Financial income | 75/76B | €191 | €69 | -€122 | -63.7% |
| Recurring financial income | 75 | €191 | €69 | -€122 | -63.7% |
| Financial charges | 65/66B | €278 | €295 | +€17 | +6.2% |
| Recurring financial charges | 65 | €278 | €295 | +€17 | +6.2% |
| Profit (loss) for the period before taxes | 9903 | €1,237 | €10,854 | +€9,617 | +777% |
| Income taxes | 67/77 | €1,107 | €3,288 | +€2,182 | +197% |
| Profit (loss) for the period | 9904 | €130 | €7,565 | +€7,435 | +5,703% |
| Profit (loss) for the period to be appropriated | 9905 | €130 | €7,565 | +€7,435 | +5,703% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.