VIA ALBA: 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 ALBA
Largest movements
- Tangible fixed assets -€21,561
down €21,561 (-15.6%), from €138,179 to €116,619
of which Furniture and vehicles: -€20,870
- Receivables within one year +€6,242
up €6,242 (+40.5%), from €15,425 to €21,667
of which Trade receivables: +€6,242
- Cash -€2,029
down €2,029 (-85.9%), from €2,362 to €334
mainly Debts after one year (-€16,780) and Net result for the year (-€15,732)
- Trade debts +€20,238
up €20,238 (+635%), from €3,188 to €23,426
- Debts after one year -€16,780
down €16,780 (-22.9%), from €73,137 to €56,356
- Profit (loss) carried forward -€15,732
down €15,732 (-51.7%), from -€30,406 to -€46,138
- Other debts +€6,233
up €6,233 (+10.0%), from €62,200 to €68,433
- Advances received -€5,505
no longer reported in 2025 (was €5,505)
- Gross operating margin -€17,781
down €17,781 (-62.9%), from €28,271 to €10,489
- Taxes -€1,777
no longer reported in 2025 (was €1,777)
- Other operating charges -€804
down €804 (-39.1%), from €2,055 to €1,251
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 | €156,871 | €139,579 | -€17,293 | -11.0% |
| Fixed assets | 21/28 | €138,179 | €116,619 | -€21,561 | -15.6% |
| Tangible fixed assets | 22/27 | €138,179 | €116,619 | -€21,561 | -15.6% |
| Plant, machinery and equipment | 23 | €2,476 | €1,785 | -€691 | -27.9% |
| Furniture and vehicles | 24 | €135,703 | €114,834 | -€20,870 | -15.4% |
| Current assets | 29/58 | €18,692 | €22,960 | +€4,268 | +22.8% |
| Amounts receivable within one year | 40/41 | €15,425 | €21,667 | +€6,242 | +40.5% |
| Trade receivables | 40 | €15,322 | €21,564 | +€6,242 | +40.7% |
| Other amounts receivable | 41 | €103 | €103 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €2,362 | €334 | -€2,029 | -85.9% |
| Deferred charges and accrued income | 490/1 | €904 | €960 | +€55 | +6.1% |
| Total equity and liabilities | 10/49 | €156,871 | €139,579 | -€17,293 | -11.0% |
| Equity | 10/15 | -€15,406 | -€31,138 | -€15,732 | -102% |
| Contributions | 10/11 | €15,000 | €15,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€30,406 | -€46,138 | -€15,732 | -51.7% |
| Amounts payable | 17/49 | €172,278 | €170,717 | -€1,561 | -0.9% |
| Amounts payable after more than one year | 17 | €73,137 | €56,356 | -€16,780 | -22.9% |
| Financial debts | 170/4 | €73,137 | €56,356 | -€16,780 | -22.9% |
| Amounts payable within one year | 42/48 | €99,141 | €114,361 | +€15,220 | +15.4% |
| Current portion of amounts payable after more than one year | 42 | €21,220 | €16,780 | -€4,440 | -20.9% |
| Trade debts | 44 | €3,188 | €23,426 | +€20,238 | +635% |
| Suppliers | 440/4 | €3,188 | €23,426 | +€20,238 | +635% |
| Advances received on contracts in progress | 46 | €5,505 | - | -€5,505 | |
| Taxes, remuneration and social security | 45 | €7,028 | €5,721 | -€1,307 | -18.6% |
| Taxes | 450/3 | €7,028 | €5,721 | -€1,307 | -18.6% |
| Other amounts payable | 47/48 | €62,200 | €68,433 | +€6,233 | +10.0% |
| Remuneration, social security and pensions | 62 | €282 | - | -€282 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,561 | €21,561 | = | 0.0% |
| Other operating charges | 640/8 | €2,055 | €1,251 | -€804 | -39.1% |
| Non-recurring operating charges | 66A | - | €1,589 | +€1,589 | |
| Gross operating margin | 9900 | €28,271 | €10,489 | -€17,781 | -62.9% |
| Operating profit (loss) | 9901 | €4,372 | -€13,912 | -€18,284 | |
| Financial income | 75/76B | €18 | €21 | +€3 | +15.0% |
| Recurring financial income | 75 | €18 | €21 | +€3 | +15.0% |
| Financial charges | 65/66B | €2,083 | €1,841 | -€242 | -11.6% |
| Recurring financial charges | 65 | €2,083 | €1,841 | -€242 | -11.6% |
| Profit (loss) for the period before taxes | 9903 | €2,308 | -€15,732 | -€18,039 | |
| Income taxes | 67/77 | €1,777 | - | -€1,777 | |
| Profit (loss) for the period | 9904 | €531 | -€15,732 | -€16,263 | |
| Profit (loss) for the period to be appropriated | 9905 | €531 | -€15,732 | -€16,263 |
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 18 October 2026 via checked.be.