VIA DAM: 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 DAM
Largest movements
- Deferred charges and accrued income -€20,462
down €20,462 (-100%), from €20,462 to €0
- Cash -€14,444
down €14,444 (-82.5%), from €17,502 to €3,057
mainly Accrued charges and deferred income (-€66,346) and Debts after one year (-€20,837)
- Receivables within one year +€5,712
up €5,712 (+355%), from €1,610 to €7,321
of which Trade receivables: +€3,744
- Accrued charges and deferred income -€66,346
down €66,346 (-65.0%), from €102,060 to €35,714
- Profit (loss) carried forward +€42,404
up €42,404 (+87.9%), from -€48,255 to -€5,851
- Debts after one year -€20,837
down €20,837 (-50.8%), from €41,057 to €20,220
- Other debts +€10,936
up €10,936 (+8.7%), from €126,074 to €137,010
- Gross operating margin +€140,472
up €140,472, from -€89,742 to €50,730
- Financial charges -€1,860
down €1,860 (-22.5%), from €8,257 to €6,397
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 | €300,383 | €269,288 | -€31,095 | -10.4% |
| Current assets | 29/58 | €300,383 | €269,288 | -€31,095 | -10.4% |
| Amounts receivable after more than one year | 29 | €1,900 | €0 | -€1,900 | -100% |
| Trade receivables | 290 | €1,900 | €0 | -€1,900 | -100% |
| Stocks and contracts in progress | 3 | €258,909 | €258,909 | = | 0.0% |
| Stocks | 30/36 | €258,909 | €258,909 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €1,610 | €7,321 | +€5,712 | +355% |
| Trade receivables | 40 | €1,610 | €5,354 | +€3,744 | +233% |
| Other amounts receivable | 41 | €0 | €1,967 | +€1,967 | |
| Cash at bank and in hand | 54/58 | €17,502 | €3,057 | -€14,444 | -82.5% |
| Deferred charges and accrued income | 490/1 | €20,462 | €0 | -€20,462 | -100% |
| Total equity and liabilities | 10/49 | €300,383 | €269,288 | -€31,095 | -10.4% |
| Equity | 10/15 | €20,761 | €63,165 | +€42,404 | +204% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €7,016 | €7,016 | = | 0.0% |
| Non-distributable reserves | 130/1 | €7,016 | €7,016 | = | 0.0% |
| Legal reserve | 130 | €7,016 | €7,016 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€48,255 | -€5,851 | +€42,404 | +87.9% |
| Amounts payable | 17/49 | €279,622 | €206,123 | -€73,499 | -26.3% |
| Amounts payable after more than one year | 17 | €41,057 | €20,220 | -€20,837 | -50.8% |
| Other amounts payable | 178/9 | €41,057 | €20,220 | -€20,837 | -50.8% |
| Amounts payable within one year | 42/48 | €136,505 | €150,189 | +€13,684 | +10.0% |
| Trade debts | 44 | €10,297 | €13,166 | +€2,869 | +27.9% |
| Suppliers | 440/4 | €10,297 | €13,166 | +€2,869 | +27.9% |
| Taxes, remuneration and social security | 45 | €134 | €13 | -€121 | -90.3% |
| Taxes | 450/3 | €134 | €13 | -€121 | -90.3% |
| Other amounts payable | 47/48 | €126,074 | €137,010 | +€10,936 | +8.7% |
| Accrued charges and deferred income | 492/3 | €102,060 | €35,714 | -€66,346 | -65.0% |
| Other operating charges | 640/8 | €2,305 | €1,930 | -€375 | -16.3% |
| Gross operating margin | 9900 | -€89,742 | €50,730 | +€140,472 | |
| Operating profit (loss) | 9901 | -€92,046 | €48,801 | +€140,847 | |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €8,257 | €6,397 | -€1,860 | -22.5% |
| Recurring financial charges | 65 | €8,257 | €6,397 | -€1,860 | -22.5% |
| Profit (loss) for the period before taxes | 9903 | -€100,303 | €42,404 | +€142,707 | |
| Income taxes | 67/77 | €0 | - | = | |
| Profit (loss) for the period | 9904 | -€100,303 | €42,404 | +€142,707 | |
| Profit (loss) for the period to be appropriated | 9905 | -€100,303 | €42,404 | +€142,707 |
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 24 October 2026 via checked.be.