VIA ENERGETICA: 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 ENERGETICA
Largest movements
- Tangible fixed assets -€11,975
down €11,975 (-22.4%), from €53,519 to €41,544
of which Furniture and vehicles: -€11,397
- Profit (loss) carried forward -€9,479
down €9,479 (-157%), from -€6,033 to -€15,512
- Other debts -€5,484
down €5,484 (-11.4%), from €48,105 to €42,621
- Trade debts +€1,159
up €1,159 (+20,368%), from €6 to €1,165
- Depreciation +€5,955
up €5,955 (+98.9%), from €6,020 to €11,975
- Gross operating margin +€5,397
up €5,397, from -€810 to €4,588
- Financial charges +€1,302
up €1,302 (+1,471%), from €89 to €1,390
- Other operating charges -€271
down €271 (-30.2%), from €896 to €626
- Taxes -€100
down €100 (-28.3%), from €354 to €254
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 | €92,458 | €78,579 | -€13,879 | -15.0% |
| Fixed assets | 21/28 | €53,519 | €41,544 | -€11,975 | -22.4% |
| Tangible fixed assets | 22/27 | €53,519 | €41,544 | -€11,975 | -22.4% |
| Plant, machinery and equipment | 23 | €2,295 | €1,717 | -€578 | -25.2% |
| Furniture and vehicles | 24 | €51,224 | €39,827 | -€11,397 | -22.2% |
| Financial fixed assets | 28 | €0 | - | = | |
| Current assets | 29/58 | €38,939 | €37,035 | -€1,904 | -4.9% |
| Amounts receivable within one year | 40/41 | €2,733 | €2,253 | -€480 | -17.6% |
| Trade receivables | 40 | €2,004 | €315 | -€1,689 | -84.3% |
| Other amounts receivable | 41 | €729 | €1,938 | +€1,209 | +166% |
| Cash at bank and in hand | 54/58 | €32,297 | €31,553 | -€744 | -2.3% |
| Deferred charges and accrued income | 490/1 | €3,910 | €3,230 | -€680 | -17.4% |
| Total equity and liabilities | 10/49 | €92,458 | €78,579 | -€13,879 | -15.0% |
| Equity | 10/15 | €44,272 | €34,793 | -€9,479 | -21.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €31,705 | €31,705 | = | 0.0% |
| Distributable reserves | 133 | €31,705 | €31,705 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€6,033 | -€15,512 | -€9,479 | -157% |
| Amounts payable | 17/49 | €48,186 | €43,786 | -€4,400 | -9.1% |
| Amounts payable within one year | 42/48 | €48,186 | €43,786 | -€4,400 | -9.1% |
| Trade debts | 44 | €6 | €1,165 | +€1,159 | +20,368% |
| Suppliers | 440/4 | €6 | €1,165 | +€1,159 | +20,368% |
| Taxes, remuneration and social security | 45 | €75 | €0 | -€75 | -100% |
| Taxes | 450/3 | €75 | €0 | -€75 | -100% |
| Other amounts payable | 47/48 | €48,105 | €42,621 | -€5,484 | -11.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,020 | €11,975 | +€5,955 | +98.9% |
| Other operating charges | 640/8 | €896 | €626 | -€271 | -30.2% |
| Gross operating margin | 9900 | -€810 | €4,588 | +€5,397 | |
| Operating profit (loss) | 9901 | -€7,726 | -€8,013 | -€287 | -3.7% |
| Financial income | 75/76B | €275 | €178 | -€97 | -35.2% |
| Recurring financial income | 75 | €275 | €178 | -€97 | -35.2% |
| Financial charges | 65/66B | €89 | €1,390 | +€1,302 | +1,471% |
| Recurring financial charges | 65 | €89 | €1,390 | +€1,302 | +1,471% |
| Profit (loss) for the period before taxes | 9903 | -€7,540 | -€9,225 | -€1,686 | -22.4% |
| Income taxes | 67/77 | €354 | €254 | -€100 | -28.3% |
| Profit (loss) for the period | 9904 | -€7,893 | -€9,479 | -€1,586 | -20.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€7,893 | -€9,479 | -€1,586 | -20.1% |
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 1 November 2026 via checked.be.