VIA K & CO: 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 K & CO
Largest movements
- Stocks and contracts +€38,409
up €38,409 (+7.3%), from €528,311 to €566,720
- Tangible fixed assets -€19,035
down €19,035 (-7.9%), from €240,893 to €221,859
of which Land and buildings: -€13,756
- Cash -€16,141
down €16,141 (-56.6%), from €28,538 to €12,398
mainly Stocks and contracts (-€38,409) and Debts after one year (-€34,452)
- Profit (loss) carried forward +€53,626
up €53,626 (+27.7%), from €193,943 to €247,570
- Tax, wage and social debts +€43,007
up €43,007 (+80.0%), from €53,750 to €96,757
of which Remuneration and social security: +€23,876
- Debts after one year -€34,452
down €34,452 (-20.1%), from €171,367 to €136,915
- Trade debts -€26,957
down €26,957 (-12.4%), from €217,336 to €190,379
- Current portion of long-term debt -€21,848
down €21,848 (-37.7%), from €57,895 to €36,047
- Gross operating margin +€150,765
up €150,765 (+64.5%), from €233,579 to €384,344
- Staff costs +€150,668
up €150,668 (+211%), from €71,506 to €222,174
- Write-downs +€18,170
up €18,170 (+1,971%), from €922 to €19,092
- Taxes -€8,654
down €8,654 (-28.7%), from €30,182 to €21,528
- Financial charges +€8,137
up €8,137 (+32.6%), from €24,936 to €33,073
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 | €1,112,237 | €1,112,216 | -€20 | 0.0% |
| Fixed assets | 21/28 | €250,612 | €230,958 | -€19,654 | -7.8% |
| Intangible fixed assets | 21 | €3,119 | €2,499 | -€619 | -19.9% |
| Tangible fixed assets | 22/27 | €240,893 | €221,859 | -€19,035 | -7.9% |
| Land and buildings | 22 | €206,647 | €192,891 | -€13,756 | -6.7% |
| Plant, machinery and equipment | 23 | €15,106 | €11,899 | -€3,208 | -21.2% |
| Furniture and vehicles | 24 | €6,917 | €6,727 | -€191 | -2.8% |
| Other tangible fixed assets | 26 | €12,223 | €10,342 | -€1,880 | -15.4% |
| Financial fixed assets | 28 | €6,600 | €6,600 | = | 0.0% |
| Current assets | 29/58 | €861,625 | €881,258 | +€19,634 | +2.3% |
| Stocks and contracts in progress | 3 | €528,311 | €566,720 | +€38,409 | +7.3% |
| Stocks | 30/36 | €528,311 | €566,720 | +€38,409 | +7.3% |
| Amounts receivable within one year | 40/41 | €290,651 | €279,637 | -€11,014 | -3.8% |
| Trade receivables | 40 | €277,900 | €263,398 | -€14,501 | -5.2% |
| Other amounts receivable | 41 | €12,751 | €16,239 | +€3,488 | +27.4% |
| Cash at bank and in hand | 54/58 | €28,538 | €12,398 | -€16,141 | -56.6% |
| Deferred charges and accrued income | 490/1 | €14,124 | €22,503 | +€8,379 | +59.3% |
| Total equity and liabilities | 10/49 | €1,112,237 | €1,112,216 | -€20 | 0.0% |
| Equity | 10/15 | €216,403 | €270,030 | +€53,626 | +24.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €3,860 | €3,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | - | €0 | = | |
| Reserves not available under the articles | 1311 | - | €0 | = | |
| Tax-exempt reserves | 132 | €2,000 | €2,000 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €193,943 | €247,570 | +€53,626 | +27.7% |
| Amounts payable | 17/49 | €895,833 | €842,187 | -€53,647 | -6.0% |
| Amounts payable after more than one year | 17 | €171,367 | €136,915 | -€34,452 | -20.1% |
| Financial debts | 170/4 | €171,367 | €136,915 | -€34,452 | -20.1% |
| Amounts payable within one year | 42/48 | €723,415 | €703,337 | -€20,078 | -2.8% |
| Current portion of amounts payable after more than one year | 42 | €57,895 | €36,047 | -€21,848 | -37.7% |
| Financial debts | 43 | €312,700 | €314,357 | +€1,657 | +0.5% |
| Credit institutions | 430/8 | €312,700 | €314,357 | +€1,657 | +0.5% |
| Trade debts | 44 | €217,336 | €190,379 | -€26,957 | -12.4% |
| Suppliers | 440/4 | €217,336 | €190,379 | -€26,957 | -12.4% |
| Taxes, remuneration and social security | 45 | €53,750 | €96,757 | +€43,007 | +80.0% |
| Taxes | 450/3 | €46,114 | €65,245 | +€19,131 | +41.5% |
| Remuneration and social security | 454/9 | €7,635 | €31,512 | +€23,876 | +313% |
| Other amounts payable | 47/48 | €81,734 | €65,797 | -€15,937 | -19.5% |
| Accrued charges and deferred income | 492/3 | €1,052 | €1,935 | +€883 | +84.0% |
| Remuneration, social security and pensions | 62 | €71,506 | €222,174 | +€150,668 | +211% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €26,035 | €27,606 | +€1,571 | +6.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €922 | €19,092 | +€18,170 | +1,971% |
| Other operating charges | 640/8 | €5,293 | €8,738 | +€3,445 | +65.1% |
| Gross operating margin | 9900 | €233,579 | €384,344 | +€150,765 | +64.5% |
| Operating profit (loss) | 9901 | €129,823 | €106,735 | -€23,088 | -17.8% |
| Financial income | 75/76B | €603 | €1,492 | +€890 | +148% |
| Recurring financial income | 75 | €603 | €1,492 | +€890 | +148% |
| Financial charges | 65/66B | €24,936 | €33,073 | +€8,137 | +32.6% |
| Recurring financial charges | 65 | €24,936 | €33,073 | +€8,137 | +32.6% |
| Profit (loss) for the period before taxes | 9903 | €105,489 | €75,154 | -€30,335 | -28.8% |
| Income taxes | 67/77 | €30,182 | €21,528 | -€8,654 | -28.7% |
| Profit (loss) for the period | 9904 | €75,307 | €53,626 | -€21,681 | -28.8% |
| Profit (loss) for the period to be appropriated | 9905 | €75,307 | €53,626 | -€21,681 | -28.8% |
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 17 October 2026 via checked.be.