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
- Receivables within one year +€461
up €461 (+1.7%), from €26,890 to €27,351
of which Trade receivables: +€1,572
- Trade debts +€293
up €293 (+8.6%), from €3,395 to €3,688
- Turnover +€4,499
new in 2025: €4,499
- Purchases and services -€3,298
down €3,298 (-39.9%), from €8,275 to €4,977
- Gross operating margin -€507
down €507, from €29 to -€478
- Financial income -€164
down €164 (-22.4%), from €733 to €569
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 | €27,352 | €27,793 | +€441 | +1.6% |
| Current assets | 29/58 | €27,352 | €27,793 | +€441 | +1.6% |
| Amounts receivable within one year | 40/41 | €26,890 | €27,351 | +€461 | +1.7% |
| Trade receivables | 40 | €19,349 | €20,921 | +€1,572 | +8.1% |
| Other amounts receivable | 41 | €7,541 | €6,430 | -€1,111 | -14.7% |
| Cash at bank and in hand | 54/58 | €462 | €442 | -€20 | -4.3% |
| Total equity and liabilities | 10/49 | €27,352 | €27,793 | +€441 | +1.6% |
| Equity | 10/15 | €23,627 | €23,664 | +€37 | +0.2% |
| Contributions | 10/11 | €44,621 | €44,621 | = | 0.0% |
| Capital | 10 | €44,621 | €44,621 | = | 0.0% |
| Issued capital | 100 | €44,621 | €44,621 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€20,994 | -€20,957 | +€37 | +0.2% |
| Amounts payable | 17/49 | €3,725 | €4,129 | +€404 | +10.8% |
| Amounts payable within one year | 42/48 | €3,725 | €4,129 | +€404 | +10.8% |
| Trade debts | 44 | €3,395 | €3,688 | +€293 | +8.6% |
| Suppliers | 440/4 | €3,395 | €3,688 | +€293 | +8.6% |
| Taxes, remuneration and social security | 45 | €330 | €441 | +€111 | +33.6% |
| Taxes | 450/3 | €330 | €441 | +€111 | +33.6% |
| Turnover | 70 | - | €4,499 | +€4,499 | |
| Goods, raw materials, services and sundry goods | 60/61 | €8,275 | €4,977 | -€3,298 | -39.9% |
| Gross operating margin | 9900 | €29 | -€478 | -€507 | |
| Operating profit (loss) | 9901 | €29 | -€478 | -€507 | |
| Financial income | 75/76B | €733 | €569 | -€164 | -22.4% |
| Recurring financial income | 75 | €733 | €569 | -€164 | -22.4% |
| Financial charges | 65/66B | €90 | €55 | -€35 | -38.9% |
| Recurring financial charges | 65 | €90 | €55 | -€35 | -38.9% |
| Profit (loss) for the period before taxes | 9903 | €672 | €37 | -€635 | -94.5% |
| Profit (loss) for the period | 9904 | €672 | €37 | -€635 | -94.5% |
| Profit (loss) for the period to be appropriated | 9905 | €672 | €37 | -€635 | -94.5% |
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 15 October 2026 via checked.be.