Via Alta: what changed
What changed
Via Alta
NACE 69.109, Other legal services
filed annual accounts (NBB)
Net result for the year
€58,037
2024 · €147,962-€89,925
Equity
€37,770
2024 · €300,733-€262,963
Cash
€4,628
2024 · €761+€3,867
Balance sheet total
€506,984
2024 · €549,719-€42,735
Largest movements
Assets
- Tangible fixed assets -€31,039
down €31,039 (-14.3%), from €216,365 to €185,326
of which Furniture and vehicles: -€24,744
- Current investments +€23,920
up €23,920 (+62.9%), from €38,041 to €61,961
- Receivables within one year -€20,537
down €20,537 (-11.2%), from €183,697 to €163,161
of which Other amounts receivable: -€41,683
- Deferred charges and accrued income -€18,947
down €18,947 (-61.4%), from €30,855 to €11,908
Equity and liabilities
- Reserves -€262,963
down €262,963 (-93.2%), from €282,183 to €19,220
of which Distributable reserves: -€262,963
- Debts after one year +€126,332
up €126,332 (+203%), from €62,297 to €188,629
- Other debts +€78,000
new in 2025: €78,000
- Current portion of long-term debt +€36,200
up €36,200 (+86.5%), from €41,857 to €78,057
- Tax, wage and social debts -€21,198
down €21,198 (-17.1%), from €124,020 to €102,822
of which Taxes: -€25,297
Income statement
- Gross operating margin -€73,645
down €73,645 (-21.8%), from €337,181 to €263,535
- Taxes -€25,815
down €25,815 (-49.7%), from €51,959 to €26,144
- Depreciation +€15,648
up €15,648 (+82.5%), from €18,972 to €34,620
- Staff costs +€10,684
up €10,684 (+9.0%), from €119,073 to €129,757
- Write-downs +€7,425
new in 2025: €7,425
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€147,962
Gross operating margin
-€73,645
Staff costs
-€10,684
Depreciation
-€15,648
Write-downs
-€7,425
Other operating charges
-€5,110
Financial income
-€248
Financial charges
-€2,979
Taxes
+€25,815
Result 2025
€58,037
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€190,750
Investment
-€27,501
Financing
-€159,382
Cash 2024
€761
From operations (derived)
+€190,750
Net result for the year
+€58,037
Depreciation
+€34,620
Receivables within one year
+€20,537
Deferred charges and accrued income
+€18,947
Trade debts
+€2,058
Tax, wage and social debts
-€21,198
Other debts
+€78,000
Accrued charges and deferred income
-€250
Investment (derived)
-€27,501
Investment in fixed assets (net)
-€3,581
Current investments
-€23,920
Financing
-€159,382
Debts after one year
+€126,332
Current portion of long-term debt
+€36,200
Short-term financial debts
-€914
Contributions, distributions and other
-€321,000
Cash 2025
€4,628
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €549,719 | €506,984 | -€42,735 | -7.8% |
| Fixed assets | 21/28 | €216,365 | €185,326 | -€31,039 | -14.3% |
| Tangible fixed assets | 22/27 | €216,365 | €185,326 | -€31,039 | -14.3% |
| Land and buildings | 22 | €106,493 | €97,372 | -€9,121 | -8.6% |
| Plant, machinery and equipment | 23 | €427 | €3,254 | +€2,827 | +662% |
| Furniture and vehicles | 24 | €109,445 | €84,700 | -€24,744 | -22.6% |
| Current assets | 29/58 | €333,354 | €321,658 | -€11,696 | -3.5% |
| Amounts receivable after more than one year | 29 | €80,000 | €80,000 | = | 0.0% |
| Other amounts receivable | 291 | €80,000 | €80,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €183,697 | €163,161 | -€20,537 | -11.2% |
| Trade receivables | 40 | €56,617 | €77,763 | +€21,146 | +37.3% |
| Other amounts receivable | 41 | €127,081 | €85,398 | -€41,683 | -32.8% |
| Current investments | 50/53 | €38,041 | €61,961 | +€23,920 | +62.9% |
| Cash at bank and in hand | 54/58 | €761 | €4,628 | +€3,867 | +508% |
| Deferred charges and accrued income | 490/1 | €30,855 | €11,908 | -€18,947 | -61.4% |
| Total equity and liabilities | 10/49 | €549,719 | €506,984 | -€42,735 | -7.8% |
| Equity | 10/15 | €300,733 | €37,770 | -€262,963 | -87.4% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €282,183 | €19,220 | -€262,963 | -93.2% |
| Non-distributable reserves | 130/1 | €1,855 | €1,855 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,855 | €1,855 | = | 0.0% |
| Tax-exempt reserves | 132 | €17,000 | €17,000 | = | 0.0% |
| Distributable reserves | 133 | €263,328 | €365 | -€262,963 | -99.9% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €248,986 | €469,214 | +€220,228 | +88.5% |
| Amounts payable after more than one year | 17 | €62,297 | €188,629 | +€126,332 | +203% |
| Financial debts | 170/4 | €62,297 | €188,629 | +€126,332 | +203% |
| Amounts payable within one year | 42/48 | €186,439 | €280,585 | +€94,146 | +50.5% |
| Current portion of amounts payable after more than one year | 42 | €41,857 | €78,057 | +€36,200 | +86.5% |
| Financial debts | 43 | €9,452 | €8,538 | -€914 | -9.7% |
| Credit institutions | 430/8 | €9,452 | €8,538 | -€914 | -9.7% |
| Trade debts | 44 | €11,110 | €13,168 | +€2,058 | +18.5% |
| Suppliers | 440/4 | €11,110 | €13,168 | +€2,058 | +18.5% |
| Taxes, remuneration and social security | 45 | €124,020 | €102,822 | -€21,198 | -17.1% |
| Taxes | 450/3 | €99,544 | €74,247 | -€25,297 | -25.4% |
| Remuneration and social security | 454/9 | €24,477 | €28,575 | +€4,099 | +16.7% |
| Other amounts payable | 47/48 | - | €78,000 | +€78,000 | |
| Accrued charges and deferred income | 492/3 | €250 | €0 | -€250 | -100% |
| Remuneration, social security and pensions | 62 | €119,073 | €129,757 | +€10,684 | +9.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,972 | €34,620 | +€15,648 | +82.5% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €7,425 | +€7,425 | |
| Other operating charges | 640/8 | €1,481 | €6,592 | +€5,110 | +345% |
| Gross operating margin | 9900 | €337,181 | €263,535 | -€73,645 | -21.8% |
| Operating profit (loss) | 9901 | €197,655 | €85,142 | -€112,513 | -56.9% |
| Financial income | 75/76B | €8,010 | €7,761 | -€248 | -3.1% |
| Recurring financial income | 75 | €8,010 | €7,761 | -€248 | -3.1% |
| Financial charges | 65/66B | €5,744 | €8,722 | +€2,979 | +51.9% |
| Recurring financial charges | 65 | €5,744 | €8,722 | +€2,979 | +51.9% |
| Profit (loss) for the period before taxes | 9903 | €199,921 | €84,181 | -€115,740 | -57.9% |
| Income taxes | 67/77 | €51,959 | €26,144 | -€25,815 | -49.7% |
| Profit (loss) for the period | 9904 | €147,962 | €58,037 | -€89,925 | -60.8% |
| Profit (loss) for the period to be appropriated | 9905 | €147,962 | €58,037 | -€89,925 | -60.8% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.