VIA BI PRODSERV: what changed
VIA BI PRODSERV
Largest movements
- Cash +€32,719
up €32,719 (+14.3%), from €229,246 to €261,965
mainly Net result for the year (+€83,828) and Deferred charges and accrued income (+€16,447)
- Deferred charges and accrued income -€16,447
down €16,447 (-99.0%), from €16,607 to €160
- Tangible fixed assets +€13,066
up €13,066 (+7.6%), from €171,372 to €184,438
of which Furniture and vehicles: +€18,561
- Reserves +€53,711
up €53,711 (+30.2%), from €177,964 to €231,675
of which Distributable reserves: +€53,711
- Debts after one year -€12,533
down €12,533 (-16.6%), from €75,586 to €63,053
- Trade debts -€8,718
down €8,718 (-44.0%), from €19,818 to €11,099
of which Bills of exchange payable: -€18,960
- Purchases and services -€77,086
no longer reported in 2025 (was €77,086)
- Gross operating margin -€35,459
down €35,459 (-21.2%), from €167,443 to €131,984
- Turnover -€19,665
down €19,665 (-8.1%), from €241,365 to €221,700
- Taxes +€14,398
up €14,398 (+65.4%), from €22,012 to €36,411
- Depreciation -€8,167
down €8,167 (-55.1%), from €14,826 to €6,658
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €442,259 | €467,749 | +€25,490 | +5.8% |
| Fixed assets | 21/28 | €171,372 | €184,438 | +€13,066 | +7.6% |
| Tangible fixed assets | 22/27 | €171,372 | €184,438 | +€13,066 | +7.6% |
| Land and buildings | 22 | €170,679 | €165,183 | -€5,495 | -3.2% |
| Furniture and vehicles | 24 | €693 | €19,254 | +€18,561 | +2,679% |
| Current assets | 29/58 | €270,887 | €283,311 | +€12,424 | +4.6% |
| Amounts receivable within one year | 40/41 | €25,034 | €21,186 | -€3,848 | -15.4% |
| Trade receivables | 40 | €24,509 | €20,181 | -€4,328 | -17.7% |
| Other amounts receivable | 41 | €525 | €1,005 | +€480 | +91.5% |
| Cash at bank and in hand | 54/58 | €229,246 | €261,965 | +€32,719 | +14.3% |
| Deferred charges and accrued income | 490/1 | €16,607 | €160 | -€16,447 | -99.0% |
| Total equity and liabilities | 10/49 | €442,259 | €467,749 | +€25,490 | +5.8% |
| Equity | 10/15 | €309,503 | €363,214 | +€53,711 | +17.4% |
| 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 | €177,964 | €231,675 | +€53,711 | +30.2% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €176,104 | €229,815 | +€53,711 | +30.5% |
| Profit (loss) carried forward | 14 | €125,339 | €125,339 | = | 0.0% |
| Amounts payable | 17/49 | €132,755 | €104,535 | -€28,221 | -21.3% |
| Amounts payable after more than one year | 17 | €75,586 | €63,053 | -€12,533 | -16.6% |
| Financial debts | 170/4 | €75,586 | €63,053 | -€12,533 | -16.6% |
| Amounts payable within one year | 42/48 | €57,169 | €41,482 | -€15,688 | -27.4% |
| Current portion of amounts payable after more than one year | 42 | €12,363 | €12,533 | +€170 | +1.4% |
| Financial debts | 43 | €283 | - | -€283 | |
| Credit institutions | 430/8 | €283 | - | -€283 | |
| Trade debts | 44 | €19,818 | €11,099 | -€8,718 | -44.0% |
| Suppliers | 440/4 | €858 | €11,099 | +€10,241 | +1,193% |
| Bills of exchange payable | 441 | €18,960 | - | -€18,960 | |
| Taxes, remuneration and social security | 45 | €20,904 | €17,385 | -€3,518 | -16.8% |
| Taxes | 450/3 | €20,356 | €16,743 | -€3,614 | -17.8% |
| Remuneration and social security | 454/9 | €547 | €643 | +€95 | +17.4% |
| Other amounts payable | 47/48 | €3,802 | €464 | -€3,338 | -87.8% |
| Turnover | 70 | €241,365 | €221,700 | -€19,665 | -8.1% |
| Goods, raw materials, services and sundry goods | 60/61 | €77,086 | - | -€77,086 | |
| Remuneration, social security and pensions | 62 | €1,082 | €1,460 | +€378 | +34.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,826 | €6,658 | -€8,167 | -55.1% |
| Other operating charges | 640/8 | €3,300 | €2,774 | -€526 | -15.9% |
| Gross operating margin | 9900 | €167,443 | €131,984 | -€35,459 | -21.2% |
| Operating profit (loss) | 9901 | €148,235 | €121,091 | -€27,144 | -18.3% |
| Financial income | 75/76B | €753 | €668 | -€84 | -11.2% |
| Recurring financial income | 75 | €753 | €668 | -€84 | -11.2% |
| Financial charges | 65/66B | €1,636 | €1,520 | -€115 | -7.1% |
| Recurring financial charges | 65 | €1,636 | €1,520 | -€115 | -7.1% |
| Profit (loss) for the period before taxes | 9903 | €147,352 | €120,239 | -€27,113 | -18.4% |
| Income taxes | 67/77 | €22,012 | €36,411 | +€14,398 | +65.4% |
| Profit (loss) for the period | 9904 | €125,339 | €83,828 | -€41,511 | -33.1% |
| Profit (loss) for the period to be appropriated | 9905 | €125,339 | €83,828 | -€41,511 | -33.1% |
Next steps
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 3 November 2026 via checked.be.