VAYA MASSAGE: what changed
VAYA MASSAGE
Largest movements
- Tangible fixed assets -€27,692
down €27,692 (-31.0%), from €89,413 to €61,721
of which Furniture and vehicles: -€24,903
- Deferred charges and accrued income +€19,129
new in 2025: €19,129
- Receivables within one year -€18,215
down €18,215 (-30.6%), from €59,603 to €41,387
of which Trade receivables: -€18,215
- Cash +€3,593
up €3,593 (+11.8%), from €30,340 to €33,933
mainly Depreciation (+€23,683) and Receivables within one year (+€18,215)
- Tax, wage and social debts +€18,066
up €18,066 (+63.4%), from €28,498 to €46,564
of which Taxes: +€10,862
- Debts after one year -€15,295
down €15,295 (-40.2%), from €38,054 to €22,759
- Trade debts -€12,943
down €12,943 (-23.7%), from €54,607 to €41,663
- Profit (loss) carried forward -€11,112
down €11,112 (-89.0%), from €12,484 to €1,372
- Current portion of long-term debt -€6,464
down €6,464 (-30.5%), from €21,206 to €14,742
- Gross operating margin +€20,461
up €20,461 (+21.3%), from €96,165 to €116,627
- Staff costs +€18,886
up €18,886 (+28.8%), from €65,476 to €84,362
- Financial charges +€12,180
up €12,180 (+431%), from €2,827 to €15,007
- Taxes -€2,941
down €2,941 (-70.0%), from €4,203 to €1,261
- Depreciation +€2,781
up €2,781 (+13.3%), from €20,902 to €23,683
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €180,105 | €156,920 | -€23,185 | -12.9% |
| Fixed assets | 21/28 | €90,163 | €62,471 | -€27,692 | -30.7% |
| Tangible fixed assets | 22/27 | €89,413 | €61,721 | -€27,692 | -31.0% |
| Plant, machinery and equipment | 23 | €5,444 | €2,655 | -€2,788 | -51.2% |
| Furniture and vehicles | 24 | €83,969 | €59,065 | -€24,903 | -29.7% |
| Financial fixed assets | 28 | €750 | €750 | = | 0.0% |
| Current assets | 29/58 | €89,943 | €94,449 | +€4,506 | +5.0% |
| Amounts receivable within one year | 40/41 | €59,603 | €41,387 | -€18,215 | -30.6% |
| Trade receivables | 40 | €56,806 | €38,590 | -€18,215 | -32.1% |
| Other amounts receivable | 41 | €2,797 | €2,797 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €30,340 | €33,933 | +€3,593 | +11.8% |
| Deferred charges and accrued income | 490/1 | - | €19,129 | +€19,129 | |
| Total equity and liabilities | 10/49 | €180,105 | €156,920 | -€23,185 | -12.9% |
| Equity | 10/15 | €17,984 | €6,872 | -€11,112 | -61.8% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €500 | €500 | = | 0.0% |
| Distributable reserves | 133 | €500 | €500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €12,484 | €1,372 | -€11,112 | -89.0% |
| Amounts payable | 17/49 | €162,121 | €150,048 | -€12,073 | -7.4% |
| Amounts payable after more than one year | 17 | €38,054 | €22,759 | -€15,295 | -40.2% |
| Financial debts | 170/4 | €38,054 | €22,759 | -€15,295 | -40.2% |
| Amounts payable within one year | 42/48 | €124,067 | €127,288 | +€3,222 | +2.6% |
| Current portion of amounts payable after more than one year | 42 | €21,206 | €14,742 | -€6,464 | -30.5% |
| Trade debts | 44 | €54,607 | €41,663 | -€12,943 | -23.7% |
| Suppliers | 440/4 | €54,607 | €41,663 | -€12,943 | -23.7% |
| Taxes, remuneration and social security | 45 | €28,498 | €46,564 | +€18,066 | +63.4% |
| Taxes | 450/3 | €21,263 | €32,125 | +€10,862 | +51.1% |
| Remuneration and social security | 454/9 | €7,235 | €14,439 | +€7,204 | +99.6% |
| Other amounts payable | 47/48 | €19,756 | €24,319 | +€4,563 | +23.1% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Non-recurring operating income | 76A | €2,500 | €6,951 | +€4,451 | +178% |
| Remuneration, social security and pensions | 62 | €65,476 | €84,362 | +€18,886 | +28.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,902 | €23,683 | +€2,781 | +13.3% |
| Other operating charges | 640/8 | €2,797 | €3,492 | +€695 | +24.8% |
| Gross operating margin | 9900 | €96,165 | €116,627 | +€20,461 | +21.3% |
| Operating profit (loss) | 9901 | €6,991 | €5,091 | -€1,900 | -27.2% |
| Financial income | 75/76B | €138 | €66 | -€73 | -52.5% |
| Recurring financial income | 75 | €138 | €66 | -€73 | -52.5% |
| Financial charges | 65/66B | €2,827 | €15,007 | +€12,180 | +431% |
| Recurring financial charges | 65 | €2,827 | €15,007 | +€12,180 | +431% |
| Profit (loss) for the period before taxes | 9903 | €4,301 | -€9,851 | -€14,152 | |
| Income taxes | 67/77 | €4,203 | €1,261 | -€2,941 | -70.0% |
| Profit (loss) for the period | 9904 | €98 | -€11,112 | -€11,211 | |
| Profit (loss) for the period to be appropriated | 9905 | €98 | -€11,112 | -€11,211 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 5 November 2026 via checked.be.