VIA Group: 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.
What changed
VIA Group
NACE 52.230, Warehousing and support activities for transportation
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€3.0m
2024 · €4.4m-€1.4m
Equity
€7.4m
2024 · €4.4m+€3.0m
Cash
€4.2m
2024 · €4.7m-€479,495
Balance sheet total
€8.5m
2024 · €9.3m-€798,329
Largest movements
Assets
- Cash -€479,495
down €479,495 (-10.3%), from €4.7m to €4.2m
mainly Other debts (-€3.8m) and Tax, wage and social debts (-€158,399)
- Receivables within one year -€307,457
down €307,457 (-6.7%), from €4.6m to €4.3m
of which Other amounts receivable: -€1.3m
Equity and liabilities
- Other debts -€3.8m
no longer reported in 2025 (was €3.8m)
- Profit (loss) carried forward +€3.0m
up €3.0m (+69.1%), from €4.3m to €7.2m
- Trade debts +€213,080
up €213,080 (+26.9%), from €791,811 to €1.0m
- Tax, wage and social debts -€158,399
down €158,399 (-58.9%), from €268,786 to €110,387
of which Taxes: -€182,548
Income statement
- Turnover +€4.4m
up €4.4m (+23.7%), from €18.5m to €22.9m
- Provisions +€3.7m
no longer reported in 2025 (was -€3.7m)
- Goods and materials +€2.4m
up €2.4m (+15.8%), from €15.0m to €17.4m
- Taxes -€534,611
down €534,611 (-34.9%), from €1.5m to €999,372
of which Taxes: -€403,814
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.
Result 2024
€4.4m
Turnover
+€4.4m
Other operating income
-€1,563
Goods and materials
-€2.4m
Services and other goods
-€31,647
Staff costs
-€217,010
Depreciation
+€455
Write-downs
+€93,267
Provisions
-€3.7m
Other operating charges
-€31,309
Other operating items
-€14,513
Financial income
+€51,929
Financial charges
-€170,327
Taxes
+€534,611
Result 2025
€3.0m
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
-€479,532
Investment
+€37
Financing
€0
Cash 2024
€4.7m
From operations (derived)
-€479,532
Net result for the year
+€3.0m
Depreciation
+€6,643
Receivables within one year
+€307,457
Deferred charges and accrued income
+€4,697
Trade debts
+€213,080
Tax, wage and social debts
-€158,399
Other debts
-€3.8m
Investment (derived)
+€37
Investment in fixed assets (net)
+€37
Cash 2025
€4.2m
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €9,297,996 | €8,499,668 | -€798,329 | -8.6% |
| Fixed assets | 21/28 | €28,164 | €21,484 | -€6,680 | -23.7% |
| Tangible fixed assets | 22/27 | €10,721 | €4,079 | -€6,643 | -62.0% |
| Furniture and vehicles | 24 | €10,721 | €4,079 | -€6,643 | -62.0% |
| Financial fixed assets | 28 | €17,443 | €17,406 | -€37 | -0.2% |
| Other financial fixed assets | 284/8 | €17,443 | €17,406 | -€37 | -0.2% |
| Amounts receivable and cash guarantees | 285/8 | €17,443 | €17,406 | -€37 | -0.2% |
| Current assets | 29/58 | €9,269,832 | €8,478,183 | -€791,649 | -8.5% |
| Amounts receivable within one year | 40/41 | €4,601,216 | €4,293,760 | -€307,457 | -6.7% |
| Trade receivables | 40 | €3,226,498 | €4,253,511 | +€1.0m | +31.8% |
| Other amounts receivable | 41 | €1,374,719 | €40,249 | -€1.3m | -97.1% |
| Cash at bank and in hand | 54/58 | €4,663,918 | €4,184,424 | -€479,495 | -10.3% |
| Deferred charges and accrued income | 490/1 | €4,697 | - | -€4,697 | |
| Total equity and liabilities | 10/49 | €9,297,996 | €8,499,668 | -€798,329 | -8.6% |
| Equity | 10/15 | €4,423,003 | €7,384,390 | +€3.0m | +67.0% |
| Contributions | 10/11 | €123,947 | €123,947 | = | 0.0% |
| Capital | 10 | €123,947 | €123,947 | = | 0.0% |
| Issued capital | 100 | €123,947 | €123,947 | = | 0.0% |
| Reserves | 13 | €12,395 | €12,395 | = | 0.0% |
| Non-distributable reserves | 130/1 | €12,395 | €12,395 | = | 0.0% |
| Legal reserve | 130 | €12,395 | €12,395 | = | 0.0% |
| Profit (loss) carried forward | 14 | €4,286,661 | €7,248,048 | +€3.0m | +69.1% |
| Amounts payable | 17/49 | €4,874,994 | €1,115,278 | -€3.8m | -77.1% |
| Amounts payable within one year | 42/48 | €4,874,994 | €1,115,278 | -€3.8m | -77.1% |
| Trade debts | 44 | €791,811 | €1,004,891 | +€213,080 | +26.9% |
| Suppliers | 440/4 | €791,811 | €1,004,891 | +€213,080 | +26.9% |
| Taxes, remuneration and social security | 45 | €268,786 | €110,387 | -€158,399 | -58.9% |
| Taxes | 450/3 | €182,548 | - | -€182,548 | |
| Remuneration and social security | 454/9 | €86,238 | €110,387 | +€24,149 | +28.0% |
| Other amounts payable | 47/48 | €3,814,397 | - | -€3.8m | |
| Operating income | 70/76A | €18,725,038 | €22,876,367 | +€4.2m | +22.2% |
| Turnover | 70 | €18,482,298 | €22,860,162 | +€4.4m | +23.7% |
| Other operating income | 74 | €17,767 | €16,204 | -€1,563 | -8.8% |
| Non-recurring operating income | 76A | €224,974 | - | -€224,974 | |
| Operating charges | 60/66A | €12,678,162 | €18,689,858 | +€6.0m | +47.4% |
| Goods for resale, raw materials and consumables | 60 | €15,001,148 | €17,370,333 | +€2.4m | +15.8% |
| Purchases | 600/8 | €15,001,148 | €17,370,333 | +€2.4m | +15.8% |
| Services and other goods | 61 | €308,631 | €340,278 | +€31,647 | +10.3% |
| Remuneration, social security and pensions | 62 | €753,283 | €970,293 | +€217,010 | +28.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,098 | €6,643 | -€455 | -6.4% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €25,024 | -€68,243 | -€93,267 | |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | -€3,666,729 | - | +€3.7m | |
| Other operating charges | 640/8 | €35,604 | €66,913 | +€31,309 | +87.9% |
| Non-recurring operating charges | 66A | €214,102 | €3,642 | -€210,461 | -98.3% |
| Operating profit (loss) | 9901 | €6,046,877 | €4,186,509 | -€1.9m | -30.8% |
| Financial income | 75/76B | €82,301 | €134,230 | +€51,929 | +63.1% |
| Recurring financial income | 75 | €82,301 | €134,230 | +€51,929 | +63.1% |
| Other financial income | 752/9 | €82,301 | €134,230 | +€51,929 | +63.1% |
| Financial charges | 65/66B | €189,653 | €359,980 | +€170,327 | +89.8% |
| Recurring financial charges | 65 | €189,653 | €359,980 | +€170,327 | +89.8% |
| Other financial charges | 652/9 | €189,653 | €359,980 | +€170,327 | +89.8% |
| Profit (loss) for the period before taxes | 9903 | €5,939,524 | €3,960,759 | -€2.0m | -33.3% |
| Income taxes | 67/77 | €1,533,983 | €999,372 | -€534,611 | -34.9% |
| Taxes | 670/3 | €1,533,983 | €1,130,168 | -€403,814 | -26.3% |
| Tax adjustments and reversals of tax provisions | 77 | - | €130,796 | +€130,796 | |
| Profit (loss) for the period | 9904 | €4,405,542 | €2,961,387 | -€1.4m | -32.8% |
| Profit (loss) for the period to be appropriated | 9905 | €4,405,542 | €2,961,387 | -€1.4m | -32.8% |
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 15 October 2026 via checked.be.