VIA BEMIDDELING: 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 BEMIDDELING
Largest movements
- Receivables within one year +€55,448
up €55,448 (+163%), from €34,101 to €89,549
of which Trade receivables: +€52,500
- Cash -€5,318
down €5,318 (-5.8%), from €92,257 to €86,938
mainly Receivables within one year (-€55,448) and Tax, wage and social debts (-€6,204)
- Tangible fixed assets -€3,178
down €3,178 (-33.6%), from €9,471 to €6,293
of which Land and buildings: -€2,287
- Reserves +€52,240
up €52,240 (+73.1%), from €71,429 to €123,669
- Tax, wage and social debts -€6,204
down €6,204 (-20.3%), from €30,607 to €24,403
- Trade debts +€2,204
up €2,204 (+139%), from €1,588 to €3,792
- Gross operating margin +€2,353
up €2,353 (+3.0%), from €78,086 to €80,438
- Other operating charges -€1,302
down €1,302 (-48.7%), from €2,672 to €1,371
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 | €135,980 | €183,568 | +€47,588 | +35.0% |
| Fixed assets | 21/28 | €9,471 | €6,293 | -€3,178 | -33.6% |
| Tangible fixed assets | 22/27 | €9,471 | €6,293 | -€3,178 | -33.6% |
| Land and buildings | 22 | €6,125 | €3,838 | -€2,287 | -37.3% |
| Plant, machinery and equipment | 23 | - | €1,003 | +€1,003 | |
| Furniture and vehicles | 24 | €3,217 | €1,452 | -€1,765 | -54.9% |
| Other tangible fixed assets | 26 | €129 | €0 | -€129 | -100% |
| Current assets | 29/58 | €126,509 | €177,275 | +€50,767 | +40.1% |
| Amounts receivable within one year | 40/41 | €34,101 | €89,549 | +€55,448 | +163% |
| Trade receivables | 40 | €27,500 | €80,000 | +€52,500 | +191% |
| Other amounts receivable | 41 | €6,601 | €9,549 | +€2,948 | +44.7% |
| Cash at bank and in hand | 54/58 | €92,257 | €86,938 | -€5,318 | -5.8% |
| Deferred charges and accrued income | 490/1 | €151 | €788 | +€637 | +422% |
| Total equity and liabilities | 10/49 | €135,980 | €183,568 | +€47,588 | +35.0% |
| Equity | 10/15 | €101,429 | €153,669 | +€52,240 | +51.5% |
| Contributions | 10/11 | €30,000 | €30,000 | = | 0.0% |
| Reserves | 13 | €71,429 | €123,669 | +€52,240 | +73.1% |
| Distributable reserves | 133 | €71,429 | €123,669 | +€52,240 | +73.1% |
| Amounts payable | 17/49 | €34,551 | €29,900 | -€4,652 | -13.5% |
| Amounts payable within one year | 42/48 | €34,551 | €29,375 | -€5,177 | -15.0% |
| Financial debts | 43 | €2,357 | €1,180 | -€1,177 | -49.9% |
| Credit institutions | 430/8 | €0 | €1,180 | +€1,180 | |
| Other loans | 439 | €2,357 | €0 | -€2,357 | -100% |
| Trade debts | 44 | €1,588 | €3,792 | +€2,204 | +139% |
| Suppliers | 440/4 | €1,588 | €3,792 | +€2,204 | +139% |
| Taxes, remuneration and social security | 45 | €30,607 | €24,403 | -€6,204 | -20.3% |
| Taxes | 450/3 | €30,607 | €24,403 | -€6,204 | -20.3% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Accrued charges and deferred income | 492/3 | - | €525 | +€525 | |
| Remuneration, social security and pensions | 62 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,374 | €5,659 | -€716 | -11.2% |
| Other operating charges | 640/8 | €2,672 | €1,371 | -€1,302 | -48.7% |
| Gross operating margin | 9900 | €78,086 | €80,438 | +€2,353 | +3.0% |
| Operating profit (loss) | 9901 | €69,039 | €73,409 | +€4,370 | +6.3% |
| Financial income | 75/76B | €205 | €341 | +€136 | +66.1% |
| Recurring financial income | 75 | €205 | €341 | +€136 | +66.1% |
| Financial charges | 65/66B | €707 | €523 | -€184 | -26.0% |
| Recurring financial charges | 65 | €707 | €523 | -€184 | -26.0% |
| Profit (loss) for the period before taxes | 9903 | €68,537 | €73,227 | +€4,689 | +6.8% |
| Income taxes | 67/77 | €20,587 | €20,987 | +€400 | +1.9% |
| Profit (loss) for the period | 9904 | €47,950 | €52,240 | +€4,290 | +8.9% |
| Profit (loss) for the period to be appropriated | 9905 | €47,950 | €52,240 | +€4,290 | +8.9% |
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 16 October 2026 via checked.be.