VAYIA: what changed
Two fiscal 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.
VAYIA
Largest movements
- Cash +€4,281
up €4,281 (+87.5%), from €4,892 to €9,173
mainly Deferred charges and accrued income (+€4,000) and Net result for the year (+€3,754)
- Deferred charges and accrued income -€4,000
no longer reported in 2025 (was €4,000)
- Receivables within one year +€2,872
new in 2025: €2,872
- Stocks and contracts -€2,342
down €2,342 (-62.6%), from €3,742 to €1,400
- Tangible fixed assets -€1,415
down €1,415 (-50.0%), from €2,831 to €1,416
of which Furniture and vehicles: -€966
- Profit (loss) carried forward +€3,754
up €3,754 (+100.1%), from €3,749 to €7,503
- Other debts -€3,397
no longer reported in 2025 (was €3,397)
- Tax, wage and social debts -€1,361
down €1,361 (-21.5%), from €6,319 to €4,958
of which Taxes: -€1,361
- Accrued charges and deferred income +€400
new in 2025: €400
- Financial charges -€30,842
down €30,842 (-98.5%), from €31,318 to €476
of which Non-recurring financial charges: -€30,185
- Gross operating margin -€21,973
down €21,973 (-66.7%), from €32,954 to €10,981
- Taxes -€2,186
down €2,186 (-68.6%), from €3,186 to €1,000
- Other operating charges -€969
down €969 (-18.2%), from €5,337 to €4,368
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 | €15,465 | €14,861 | -€604 | -3.9% |
| Fixed assets | 21/28 | €2,831 | €1,416 | -€1,415 | -50.0% |
| Tangible fixed assets | 22/27 | €2,831 | €1,416 | -€1,415 | -50.0% |
| Furniture and vehicles | 24 | €1,932 | €966 | -€966 | -50.0% |
| Other tangible fixed assets | 26 | €899 | €450 | -€449 | -49.9% |
| Current assets | 29/58 | €12,634 | €13,445 | +€811 | +6.4% |
| Stocks and contracts in progress | 3 | €3,742 | €1,400 | -€2,342 | -62.6% |
| Stocks | 30/36 | €3,742 | €1,400 | -€2,342 | -62.6% |
| Amounts receivable within one year | 40/41 | - | €2,872 | +€2,872 | |
| Trade receivables | 40 | - | €2,872 | +€2,872 | |
| Cash at bank and in hand | 54/58 | €4,892 | €9,173 | +€4,281 | +87.5% |
| Deferred charges and accrued income | 490/1 | €4,000 | - | -€4,000 | |
| Total equity and liabilities | 10/49 | €15,465 | €14,861 | -€604 | -3.9% |
| Equity | 10/15 | €5,749 | €9,503 | +€3,754 | +65.3% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €3,749 | €7,503 | +€3,754 | +100.1% |
| Amounts payable | 17/49 | €9,716 | €5,358 | -€4,358 | -44.9% |
| Amounts payable within one year | 42/48 | €9,716 | €4,958 | -€4,758 | -49.0% |
| Taxes, remuneration and social security | 45 | €6,319 | €4,958 | -€1,361 | -21.5% |
| Taxes | 450/3 | €4,819 | €3,458 | -€1,361 | -28.2% |
| Remuneration and social security | 454/9 | €1,500 | €1,500 | = | 0.0% |
| Other amounts payable | 47/48 | €3,397 | - | -€3,397 | |
| Accrued charges and deferred income | 492/3 | - | €400 | +€400 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,386 | €1,416 | +€30 | +2.2% |
| Other operating charges | 640/8 | €5,337 | €4,368 | -€969 | -18.2% |
| Gross operating margin | 9900 | €32,954 | €10,981 | -€21,973 | -66.7% |
| Operating profit (loss) | 9901 | €26,231 | €5,197 | -€21,034 | -80.2% |
| Financial income | 75/76B | - | €33 | +€33 | |
| Recurring financial income | 75 | - | €33 | +€33 | |
| Financial charges | 65/66B | €31,318 | €476 | -€30,842 | -98.5% |
| Recurring financial charges | 65 | €1,133 | €476 | -€657 | -58.0% |
| Non-recurring financial charges | 66B | €30,185 | - | -€30,185 | |
| Profit (loss) for the period before taxes | 9903 | -€5,087 | €4,754 | +€9,841 | |
| Income taxes | 67/77 | €3,186 | €1,000 | -€2,186 | -68.6% |
| Profit (loss) for the period | 9904 | -€8,273 | €3,754 | +€12,027 | |
| Profit (loss) for the period to be appropriated | 9905 | -€8,273 | €3,754 | +€12,027 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.