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 -€15,502
down €15,502 (-21.8%), from €71,272 to €55,770
of which Furniture and vehicles: -€12,257
- Receivables within one year +€6,726
up €6,726 (+130%), from €5,165 to €11,892
of which Trade receivables: +€7,099
- Cash +€2,436
up €2,436 (+117%), from €2,082 to €4,518
mainly Depreciation (+€17,918) and Trade debts (+€12,983)
- Trade debts +€12,983
up €12,983 (+157%), from €8,263 to €21,246
- Profit (loss) carried forward -€12,900
down €12,900 (-21.6%), from -€59,620 to -€72,520
- Debts after one year -€12,182
down €12,182 (-33.8%), from €35,991 to €23,809
- Other debts +€4,851
up €4,851 (+127%), from €3,806 to €8,657
- Tax, wage and social debts +€2,325
up €2,325 (+1,402%), from €166 to €2,491
- Gross operating margin +€14,669
up €14,669, from -€3,904 to €10,765
- Depreciation +€4,762
up €4,762 (+36.2%), from €13,156 to €17,918
- Financial charges +€2,776
up €2,776 (+136%), from €2,035 to €4,811
- Financial income +€183
up €183 (+67,944%), from €0 to €184
- Other operating charges -€139
down €139 (-12.3%), from €1,128 to €989
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 | €79,753 | €73,329 | -€6,424 | -8.1% |
| Fixed assets | 21/28 | €71,272 | €55,785 | -€15,487 | -21.7% |
| Tangible fixed assets | 22/27 | €71,272 | €55,770 | -€15,502 | -21.8% |
| Land and buildings | 22 | - | €456 | +€456 | |
| Plant, machinery and equipment | 23 | €18,540 | €14,839 | -€3,701 | -20.0% |
| Furniture and vehicles | 24 | €52,732 | €40,475 | -€12,257 | -23.2% |
| Financial fixed assets | 28 | - | €15 | +€15 | |
| Current assets | 29/58 | €8,480 | €17,543 | +€9,063 | +107% |
| Stocks and contracts in progress | 3 | €1,233 | €1,019 | -€214 | -17.3% |
| Stocks | 30/36 | €1,233 | €1,019 | -€214 | -17.3% |
| Amounts receivable within one year | 40/41 | €5,165 | €11,892 | +€6,726 | +130% |
| Trade receivables | 40 | €4,341 | €11,440 | +€7,099 | +164% |
| Other amounts receivable | 41 | €824 | €452 | -€372 | -45.2% |
| Cash at bank and in hand | 54/58 | €2,082 | €4,518 | +€2,436 | +117% |
| Deferred charges and accrued income | 490/1 | - | €115 | +€115 | |
| Total equity and liabilities | 10/49 | €79,753 | €73,329 | -€6,424 | -8.1% |
| Equity | 10/15 | €17,844 | €4,944 | -€12,900 | -72.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Contributions outside capital | 11 | €6,200 | €6,200 | = | 0.0% |
| Other | 1109/19 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €71,264 | €71,264 | = | 0.0% |
| Distributable reserves | 133 | €71,264 | €71,264 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€59,620 | -€72,520 | -€12,900 | -21.6% |
| Amounts payable | 17/49 | €61,908 | €68,385 | +€6,476 | +10.5% |
| Amounts payable after more than one year | 17 | €35,991 | €23,809 | -€12,182 | -33.8% |
| Financial debts | 170/4 | €35,991 | €23,809 | -€12,182 | -33.8% |
| Amounts payable within one year | 42/48 | €24,694 | €44,576 | +€19,881 | +80.5% |
| Current portion of amounts payable after more than one year | 42 | €12,436 | €12,182 | -€254 | -2.0% |
| Financial debts | 43 | €24 | - | -€24 | |
| Credit institutions | 430/8 | €24 | - | -€24 | |
| Trade debts | 44 | €8,263 | €21,246 | +€12,983 | +157% |
| Suppliers | 440/4 | €8,263 | €21,246 | +€12,983 | +157% |
| Taxes, remuneration and social security | 45 | €166 | €2,491 | +€2,325 | +1,402% |
| Taxes | 450/3 | €166 | €2,491 | +€2,325 | +1,402% |
| Other amounts payable | 47/48 | €3,806 | €8,657 | +€4,851 | +127% |
| Accrued charges and deferred income | 492/3 | €1,223 | - | -€1,223 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,156 | €17,918 | +€4,762 | +36.2% |
| Other operating charges | 640/8 | €1,128 | €989 | -€139 | -12.3% |
| Non-recurring operating charges | 66A | €6,647 | - | -€6,647 | |
| Gross operating margin | 9900 | -€3,904 | €10,765 | +€14,669 | |
| Operating profit (loss) | 9901 | -€24,835 | -€8,142 | +€16,694 | +67.2% |
| Financial income | 75/76B | €0 | €184 | +€183 | +67,944% |
| Recurring financial income | 75 | €0 | €184 | +€183 | +67,944% |
| Financial charges | 65/66B | €2,035 | €4,811 | +€2,776 | +136% |
| Recurring financial charges | 65 | €2,035 | €4,811 | +€2,776 | +136% |
| Profit (loss) for the period before taxes | 9903 | -€26,870 | -€12,769 | +€14,101 | +52.5% |
| Income taxes | 67/77 | €166 | €131 | -€35 | -21.0% |
| Profit (loss) for the period | 9904 | -€27,036 | -€12,900 | +€14,136 | +52.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€27,036 | -€12,900 | +€14,136 | +52.3% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.