VIA DOCTA: 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 DOCTA
Largest movements
- Receivables within one year +€127,744
up €127,744 (+83.7%), from €152,703 to €280,447
of which Other amounts receivable: +€112,595
- Trade debts +€58,891
up €58,891 (+223%), from €26,407 to €85,299
- Reserves +€50,000
up €50,000 (+20.3%), from €246,860 to €296,860
of which Distributable reserves: +€50,000
- Tax, wage and social debts +€27,780
up €27,780 (+33.5%), from €82,858 to €110,638
- Current portion of long-term debt -€21,650
no longer reported in 2025 (was €21,650)
- Accrued charges and deferred income +€11,049
new in 2025: €11,049
- Gross operating margin +€36,227
up €36,227 (+24.4%), from €148,673 to €184,900
- Taxes +€12,842
up €12,842 (+30.8%), from €41,712 to €54,554
- Financial charges -€6,468
down €6,468 (-85.2%), from €7,591 to €1,123
of which Non-recurring financial charges: -€5,647
- Other operating charges -€3,172
down €3,172 (-29.3%), from €10,811 to €7,638
- Depreciation -€3,000
no longer reported in 2025 (was €3,000)
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 | €533,562 | €664,721 | +€131,160 | +24.6% |
| Fixed assets | 21/28 | €84,933 | €84,933 | = | 0.0% |
| Tangible fixed assets | 22/27 | €84,933 | €84,933 | = | 0.0% |
| Other tangible fixed assets | 26 | €84,933 | €84,933 | = | 0.0% |
| Current assets | 29/58 | €448,629 | €579,788 | +€131,160 | +29.2% |
| Amounts receivable within one year | 40/41 | €152,703 | €280,447 | +€127,744 | +83.7% |
| Trade receivables | 40 | €13,324 | €28,473 | +€15,149 | +114% |
| Other amounts receivable | 41 | €139,379 | €251,974 | +€112,595 | +80.8% |
| Cash at bank and in hand | 54/58 | €295,815 | €299,158 | +€3,343 | +1.1% |
| Deferred charges and accrued income | 490/1 | €110 | €183 | +€73 | +66.1% |
| Total equity and liabilities | 10/49 | €533,562 | €664,721 | +€131,160 | +24.6% |
| Equity | 10/15 | €401,460 | €457,736 | +€56,276 | +14.0% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €246,860 | €296,860 | +€50,000 | +20.3% |
| 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 | €245,000 | €295,000 | +€50,000 | +20.4% |
| Profit (loss) carried forward | 14 | €142,200 | €148,476 | +€6,276 | +4.4% |
| Amounts payable | 17/49 | €132,102 | €206,985 | +€74,883 | +56.7% |
| Amounts payable within one year | 42/48 | €132,102 | €195,936 | +€63,834 | +48.3% |
| Current portion of amounts payable after more than one year | 42 | €21,650 | - | -€21,650 | |
| Trade debts | 44 | €26,407 | €85,299 | +€58,891 | +223% |
| Suppliers | 440/4 | €26,407 | €85,299 | +€58,891 | +223% |
| Taxes, remuneration and social security | 45 | €82,858 | €110,638 | +€27,780 | +33.5% |
| Taxes | 450/3 | €82,858 | €110,638 | +€27,780 | +33.5% |
| Other amounts payable | 47/48 | €1,187 | - | -€1,187 | |
| Accrued charges and deferred income | 492/3 | - | €11,049 | +€11,049 | |
| Remuneration, social security and pensions | 62 | €4,321 | €5,487 | +€1,166 | +27.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,000 | - | -€3,000 | |
| Other operating charges | 640/8 | €10,811 | €7,638 | -€3,172 | -29.3% |
| Non-recurring operating charges | 66A | - | €2,104 | +€2,104 | |
| Gross operating margin | 9900 | €148,673 | €184,900 | +€36,227 | +24.4% |
| Operating profit (loss) | 9901 | €130,542 | €169,671 | +€39,129 | +30.0% |
| Financial income | 75/76B | €12 | €2,282 | +€2,270 | +18,319% |
| Recurring financial income | 75 | €12 | €2,282 | +€2,270 | +18,319% |
| Financial charges | 65/66B | €7,591 | €1,123 | -€6,468 | -85.2% |
| Recurring financial charges | 65 | €1,944 | €1,123 | -€821 | -42.2% |
| Non-recurring financial charges | 66B | €5,647 | - | -€5,647 | |
| Profit (loss) for the period before taxes | 9903 | €122,963 | €170,830 | +€47,867 | +38.9% |
| Income taxes | 67/77 | €41,712 | €54,554 | +€12,842 | +30.8% |
| Profit (loss) for the period | 9904 | €81,252 | €116,276 | +€35,024 | +43.1% |
| Profit (loss) for the period to be appropriated | 9905 | €81,252 | €116,276 | +€35,024 | +43.1% |
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 20 October 2026 via checked.be.