VIA EH: 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 EH
Largest movements
- Receivables within one year -€21,552
down €21,552 (-97.8%), from €22,046 to €494
- Tangible fixed assets -€13,925
down €13,925 (-51.0%), from €27,326 to €13,401
of which Plant, machinery and equipment: -€7,644
- Cash -€13,603
down €13,603 (-89.0%), from €15,284 to €1,681
mainly Net result for the year (-€28,119) and Tax, wage and social debts (-€21,188)
- Deferred charges and accrued income +€838
new in 2025: €838
- Profit (loss) carried forward -€28,119
down €28,119 (-182%), from -€15,423 to -€43,542
- Tax, wage and social debts -€21,188
down €21,188 (-96.0%), from €22,066 to €878
- Debts after one year -€5,198
down €5,198 (-53.8%), from €9,668 to €4,470
- Other debts +€5,143
up €5,143 (+22.5%), from €22,862 to €28,005
- Trade debts +€899
new in 2025: €899
- Gross operating margin +€5,849
up €5,849 (+40.0%), from -€14,615 to -€8,766
- Taxes +€376
up €376, from -€55 to €321
- Financial income -€198
down €198 (-97.3%), from €203 to €5
of which Non-recurring financial income: -€203
- Depreciation -€148
down €148 (-1.1%), from €14,073 to €13,925
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 | €64,657 | €16,414 | -€48,243 | -74.6% |
| Fixed assets | 21/28 | €27,326 | €13,401 | -€13,925 | -51.0% |
| Tangible fixed assets | 22/27 | €27,326 | €13,401 | -€13,925 | -51.0% |
| Plant, machinery and equipment | 23 | €7,644 | - | -€7,644 | |
| Furniture and vehicles | 24 | €19,682 | €13,401 | -€6,281 | -31.9% |
| Current assets | 29/58 | €37,331 | €3,013 | -€34,318 | -91.9% |
| Amounts receivable within one year | 40/41 | €22,046 | €494 | -€21,552 | -97.8% |
| Trade receivables | 40 | €22,046 | €494 | -€21,552 | -97.8% |
| Cash at bank and in hand | 54/58 | €15,284 | €1,681 | -€13,603 | -89.0% |
| Deferred charges and accrued income | 490/1 | - | €838 | +€838 | |
| Total equity and liabilities | 10/49 | €64,657 | €16,414 | -€48,243 | -74.6% |
| Equity | 10/15 | €5,037 | -€23,082 | -€28,119 | |
| Contributions | 10/11 | €20,460 | €20,460 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€15,423 | -€43,542 | -€28,119 | -182% |
| Amounts payable | 17/49 | €59,619 | €39,496 | -€20,124 | -33.8% |
| Amounts payable after more than one year | 17 | €9,668 | €4,470 | -€5,198 | -53.8% |
| Financial debts | 170/4 | €9,668 | €4,470 | -€5,198 | -53.8% |
| Amounts payable within one year | 42/48 | €49,951 | €34,980 | -€14,971 | -30.0% |
| Current portion of amounts payable after more than one year | 42 | €5,023 | €5,198 | +€175 | +3.5% |
| Trade debts | 44 | - | €899 | +€899 | |
| Suppliers | 440/4 | - | €899 | +€899 | |
| Taxes, remuneration and social security | 45 | €22,066 | €878 | -€21,188 | -96.0% |
| Taxes | 450/3 | €22,066 | €878 | -€21,188 | -96.0% |
| Other amounts payable | 47/48 | €22,862 | €28,005 | +€5,143 | +22.5% |
| Accrued charges and deferred income | 492/3 | - | €45 | +€45 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,073 | €13,925 | -€148 | -1.1% |
| Other operating charges | 640/8 | €825 | €722 | -€103 | -12.5% |
| Non-recurring operating charges | 66A | - | €3,745 | +€3,745 | |
| Gross operating margin | 9900 | -€14,615 | -€8,766 | +€5,849 | +40.0% |
| Operating profit (loss) | 9901 | -€29,513 | -€27,158 | +€2,355 | +8.0% |
| Financial income | 75/76B | €203 | €5 | -€198 | -97.3% |
| Recurring financial income | 75 | €203 | €5 | -€198 | -97.3% |
| Non-recurring financial income | 76B | €203 | - | -€203 | |
| Financial charges | 65/66B | €776 | €645 | -€131 | -16.8% |
| Recurring financial charges | 65 | €776 | €645 | -€131 | -16.8% |
| Profit (loss) for the period before taxes | 9903 | -€30,086 | -€27,798 | +€2,288 | +7.6% |
| Income taxes | 67/77 | -€55 | €321 | +€376 | |
| Profit (loss) for the period | 9904 | -€30,031 | -€28,119 | +€1,912 | +6.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€30,031 | -€28,119 | +€1,912 | +6.4% |
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 23 October 2026 via checked.be.