VIA: 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.
VIA
Largest movements
- Tangible fixed assets +€17,510
up €17,510 (+890.8%), from €1,966 to €19,475
of which Furniture and vehicles: +€16,194
- Deferred charges and accrued income +€3,242
up €3,242 (+1630.3%), from €199 to €3,441
- Cash +€3,095
up €3,095 (+16.1%), from €19,284 to €22,379
mainly Net result for the year (+€10,985) and Other debts (+€10,963)
- Receivables after one year -€2,672
no longer reported in 2025 (was €2,672)
- Receivables within one year +€1,002
up €1,002 (+27.7%), from €3,617 to €4,619
of which Trade receivables: +€1,780
- Other debts +€10,963
new in 2025: €10,963
- Reserves +€6,700
new in 2025: €6,700
- Profit (loss) carried forward +€4,285
up €4,285, from -€4,261 to €24
- Trade debts -€2,082
down €2,082 (-20.2%), from €10,316 to €8,234
- Tax, wage and social debts +€1,296
up €1,296 (+29.5%), from €4,388 to €5,684
of which Taxes: +€1,296
- Gross operating margin +€9,746
up €9,746 (+86.5%), from €11,268 to €21,014
- Taxes +€2,441
up €2,441 (+110.3%), from €2,212 to €4,653
- Depreciation +€1,130
up €1,130 (+70.7%), from €1,600 to €2,730
- Financial charges +€755
up €755 (+442.2%), from €171 to €926
- Other operating charges -€613
down €613 (-27.9%), from €2,198 to €1,584
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 | €30,037 | €51,815 | +€21,777 | +72.5% |
| Fixed assets | 21/28 | €1,966 | €19,475 | +€17,510 | +890.8% |
| Tangible fixed assets | 22/27 | €1,966 | €19,475 | +€17,510 | +890.8% |
| Plant, machinery and equipment | 23 | €520 | €1,835 | +€1,315 | +252.9% |
| Furniture and vehicles | 24 | €1,446 | €17,640 | +€16,194 | +1120.3% |
| Current assets | 29/58 | €28,072 | €32,339 | +€4,268 | +15.2% |
| Amounts receivable after more than one year | 29 | €2,672 | - | -€2,672 | |
| Other amounts receivable | 291 | €2,672 | - | -€2,672 | |
| Stocks and contracts in progress | 3 | €2,300 | €1,900 | -€400 | -17.4% |
| Stocks | 30/36 | €2,300 | €1,900 | -€400 | -17.4% |
| Amounts receivable within one year | 40/41 | €3,617 | €4,619 | +€1,002 | +27.7% |
| Trade receivables | 40 | €2,077 | €3,858 | +€1,780 | +85.7% |
| Other amounts receivable | 41 | €1,540 | €762 | -€778 | -50.5% |
| Cash at bank and in hand | 54/58 | €19,284 | €22,379 | +€3,095 | +16.1% |
| Deferred charges and accrued income | 490/1 | €199 | €3,441 | +€3,242 | +1630.3% |
| Total equity and liabilities | 10/49 | €30,037 | €51,815 | +€21,777 | +72.5% |
| Equity | 10/15 | €14,339 | €25,324 | +€10,985 | +76.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | - | €6,700 | +€6,700 | |
| Distributable reserves | 133 | - | €6,700 | +€6,700 | |
| Profit (loss) carried forward | 14 | -€4,261 | €24 | +€4,285 | |
| Amounts payable | 17/49 | €15,698 | €26,491 | +€10,793 | +68.8% |
| Amounts payable within one year | 42/48 | €14,704 | €24,882 | +€10,178 | +69.2% |
| Trade debts | 44 | €10,316 | €8,234 | -€2,082 | -20.2% |
| Suppliers | 440/4 | €10,316 | €8,234 | -€2,082 | -20.2% |
| Taxes, remuneration and social security | 45 | €4,388 | €5,684 | +€1,296 | +29.5% |
| Taxes | 450/3 | €2,658 | €3,954 | +€1,296 | +48.8% |
| Remuneration and social security | 454/9 | €1,730 | €1,730 | = | 0.0% |
| Other amounts payable | 47/48 | - | €10,963 | +€10,963 | |
| Accrued charges and deferred income | 492/3 | €994 | €1,609 | +€615 | +61.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,600 | €2,730 | +€1,130 | +70.7% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €484 | €484 | = | 0.0% |
| Other operating charges | 640/8 | €2,198 | €1,584 | -€613 | -27.9% |
| Gross operating margin | 9900 | €11,268 | €21,014 | +€9,746 | +86.5% |
| Operating profit (loss) | 9901 | €6,987 | €16,216 | +€9,229 | +132.1% |
| Financial income | 75/76B | €190 | €348 | +€158 | +83.5% |
| Recurring financial income | 75 | €190 | €348 | +€158 | +83.5% |
| Financial charges | 65/66B | €171 | €926 | +€755 | +442.2% |
| Recurring financial charges | 65 | €171 | €926 | +€755 | +442.2% |
| Profit (loss) for the period before taxes | 9903 | €7,005 | €15,638 | +€8,633 | +123.2% |
| Income taxes | 67/77 | €2,212 | €4,653 | +€2,441 | +110.3% |
| Profit (loss) for the period | 9904 | €4,793 | €10,985 | +€6,192 | +129.2% |
| Profit (loss) for the period to be appropriated | 9905 | €4,793 | €10,985 | +€6,192 | +129.2% |
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 7 October 2026 via checked.be.