VIA: 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.
VIA
Largest movements
- Tangible fixed assets -€35,889
down €35,889 (-12.3%), from €292,083 to €256,194
- Cash -€8,020
down €8,020 (-93.9%), from €8,543 to €523
mainly Other debts (-€47,357) and Current portion of long-term debt (-€4,414)
- Other debts -€47,357
down €47,357 (-39.3%), from €120,652 to €73,295
- Reserves +€10,450
up €10,450 (+11.7%), from €89,162 to €99,612
of which Distributable reserves: +€10,450
- Current portion of long-term debt -€4,414
no longer reported in 2025 (was €4,414)
- Tax, wage and social debts -€4,385
no longer reported in 2025 (was €4,385)
- Financial charges -€4,041
down €4,041 (-96.4%), from €4,193 to €152
- Taxes +€1,798
up €1,798 (+58.4%), from €3,078 to €4,877
- Gross operating margin +€1,666
up €1,666 (+3.0%), from €54,858 to €56,524
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 | €302,548 | €256,841 | -€45,707 | -15.1% |
| Fixed assets | 21/28 | €292,083 | €256,194 | -€35,889 | -12.3% |
| Tangible fixed assets | 22/27 | €292,083 | €256,194 | -€35,889 | -12.3% |
| Land and buildings | 22 | €292,083 | €256,194 | -€35,889 | -12.3% |
| Current assets | 29/58 | €10,464 | €646 | -€9,818 | -93.8% |
| Amounts receivable within one year | 40/41 | €1,922 | €123 | -€1,798 | -93.6% |
| Other amounts receivable | 41 | €1,922 | €123 | -€1,798 | -93.6% |
| Cash at bank and in hand | 54/58 | €8,543 | €523 | -€8,020 | -93.9% |
| Total equity and liabilities | 10/49 | €302,548 | €256,841 | -€45,707 | -15.1% |
| Equity | 10/15 | €173,096 | €183,546 | +€10,450 | +6.0% |
| Contributions | 10/11 | €83,934 | €83,934 | = | 0.0% |
| Reserves | 13 | €89,162 | €99,612 | +€10,450 | +11.7% |
| Non-distributable reserves | 130/1 | €4,600 | €4,600 | = | 0.0% |
| Reserves not available under the articles | 1311 | €4,600 | €4,600 | = | 0.0% |
| Distributable reserves | 133 | €84,562 | €95,012 | +€10,450 | +12.4% |
| Amounts payable | 17/49 | €129,451 | €73,295 | -€56,157 | -43.4% |
| Amounts payable within one year | 42/48 | €129,451 | €73,295 | -€56,157 | -43.4% |
| Current portion of amounts payable after more than one year | 42 | €4,414 | - | -€4,414 | |
| Taxes, remuneration and social security | 45 | €4,385 | - | -€4,385 | |
| Taxes | 450/3 | €4,385 | - | -€4,385 | |
| Other amounts payable | 47/48 | €120,652 | €73,295 | -€47,357 | -39.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €35,889 | €35,889 | = | 0.0% |
| Other operating charges | 640/8 | €5,101 | €5,156 | +€55 | +1.1% |
| Gross operating margin | 9900 | €54,858 | €56,524 | +€1,666 | +3.0% |
| Operating profit (loss) | 9901 | €13,868 | €15,479 | +€1,611 | +11.6% |
| Financial charges | 65/66B | €4,193 | €152 | -€4,041 | -96.4% |
| Recurring financial charges | 65 | €4,193 | €152 | -€4,041 | -96.4% |
| Profit (loss) for the period before taxes | 9903 | €9,675 | €15,327 | +€5,652 | +58.4% |
| Income taxes | 67/77 | €3,078 | €4,877 | +€1,798 | +58.4% |
| Profit (loss) for the period | 9904 | €6,596 | €10,450 | +€3,854 | +58.4% |
| Profit (loss) for the period to be appropriated | 9905 | €6,596 | €10,450 | +€3,854 | +58.4% |
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 26 October 2026 via checked.be.