MS VIANDES: 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.
MS VIANDES
Largest movements
- Cash -€14,169
down €14,169 (-64.2%), from €22,059 to €7,890
mainly Other debts (-€55,000) and Tax, wage and social debts (-€35,758)
- Receivables within one year +€3,637
up €3,637 (+166%), from €2,188 to €5,825
of which Other amounts receivable: +€5,825
- Profit (loss) carried forward +€80,023
up €80,023 (+20,684%), from €387 to €80,410
- Other debts -€55,000
down €55,000 (-91.2%), from €60,320 to €5,320
- Tax, wage and social debts -€35,758
down €35,758 (-100%), from €35,758 to €0
of which Taxes: -€35,758
- Staff costs -€84,551
no longer reported in 2025 (was €84,551)
- Gross operating margin -€67,734
down €67,734 (-70.8%), from €95,607 to €27,873
- Financial income +€59,999
up €59,999 (+5,454,445%), from €1 to €60,000
- Taxes +€1,018
up €1,018 (+18.9%), from €5,389 to €6,407
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 | €341,410 | €330,455 | -€10,955 | -3.2% |
| Fixed assets | 21/28 | €317,162 | €316,740 | -€422 | -0.1% |
| Tangible fixed assets | 22/27 | €422 | €0 | -€422 | -100% |
| Furniture and vehicles | 24 | €422 | €0 | -€422 | -100% |
| Financial fixed assets | 28 | €316,740 | €316,740 | = | 0.0% |
| Current assets | 29/58 | €24,248 | €13,715 | -€10,533 | -43.4% |
| Amounts receivable within one year | 40/41 | €2,188 | €5,825 | +€3,637 | +166% |
| Trade receivables | 40 | €2,188 | €0 | -€2,188 | -100% |
| Other amounts receivable | 41 | €0 | €5,825 | +€5,825 | |
| Cash at bank and in hand | 54/58 | €22,059 | €7,890 | -€14,169 | -64.2% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €341,410 | €330,455 | -€10,955 | -3.2% |
| Equity | 10/15 | €244,987 | €325,010 | +€80,023 | +32.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €226,000 | €226,000 | = | 0.0% |
| Distributable reserves | 133 | €226,000 | €226,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €387 | €80,410 | +€80,023 | +20,684% |
| Provisions and deferred taxes | 16 | €0 | - | = | |
| Provisions for liabilities and charges | 160/5 | €0 | - | = | |
| Pensions and similar obligations | 160 | €0 | - | = | |
| Amounts payable | 17/49 | €96,423 | €5,445 | -€90,978 | -94.4% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €96,423 | €5,445 | -€90,978 | -94.4% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Trade debts | 44 | €345 | €125 | -€220 | -63.9% |
| Suppliers | 440/4 | €345 | €125 | -€220 | -63.9% |
| Taxes, remuneration and social security | 45 | €35,758 | €0 | -€35,758 | -100% |
| Taxes | 450/3 | €35,758 | €0 | -€35,758 | -100% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €60,320 | €5,320 | -€55,000 | -91.2% |
| Turnover | 70 | - | €0 | = | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €0 | = | |
| Remuneration, social security and pensions | 62 | €84,551 | - | -€84,551 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €453 | €422 | -€31 | -6.9% |
| Other operating charges | 640/8 | €584 | €440 | -€144 | -24.6% |
| Gross operating margin | 9900 | €95,607 | €27,873 | -€67,734 | -70.8% |
| Operating profit (loss) | 9901 | €10,019 | €27,011 | +€16,991 | +170% |
| Financial income | 75/76B | €1 | €60,000 | +€59,999 | +5,454,445% |
| Recurring financial income | 75 | €1 | €60,000 | +€59,999 | +5,454,445% |
| Financial charges | 65/66B | €1,478 | €580 | -€898 | -60.8% |
| Recurring financial charges | 65 | €1,478 | €580 | -€898 | -60.8% |
| Profit (loss) for the period before taxes | 9903 | €8,543 | €86,431 | +€77,888 | +912% |
| Income taxes | 67/77 | €5,389 | €6,407 | +€1,018 | +18.9% |
| Profit (loss) for the period | 9904 | €3,153 | €80,023 | +€76,870 | +2,438% |
| Profit (loss) for the period to be appropriated | 9905 | €3,153 | €80,023 | +€76,870 | +2,438% |
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 20 October 2026 via checked.be.