Via Lunga: what changed
Two fiscal 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 Lunga
Largest movements
- Cash -€8,777
down €8,777 (-49.2%), from €17,832 to €9,055
mainly Net result for the year (-€10,429) and Tax, wage and social debts (-€3,440)
- Stocks and contracts -€2,651
down €2,651 (-5.1%), from €52,486 to €49,834
- Tangible fixed assets -€2,110
down €2,110 (-18.4%), from €11,468 to €9,358
of which Land and buildings: -€1,286
- Profit (loss) carried forward -€10,429
new in 2025: -€10,429
- Tax, wage and social debts -€3,440
down €3,440 (-81.1%), from €4,241 to €801
of which Taxes: -€3,447
- Trade debts +€1,952
up €1,952 (+19.1%), from €10,218 to €12,169
- Other debts -€1,621
down €1,621 (-3.7%), from €44,187 to €42,566
- Taxes -€2,521
down €2,521, from €2,176 to -€345
- Financial income -€1,823
down €1,823 (-85.1%), from €2,141 to €318
- Gross operating margin -€1,789
down €1,789 (-77.9%), from -€2,298 to -€4,087
- Staff costs +€1,253
up €1,253 (+78.5%), from €1,596 to €2,849
- Depreciation -€224
down €224 (-9.6%), from €2,334 to €2,110
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.
Cash bridge derived
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 | €81,786 | €68,247 | -€13,539 | -16.6% |
| Fixed assets | 21/28 | €11,468 | €9,358 | -€2,110 | -18.4% |
| Tangible fixed assets | 22/27 | €11,468 | €9,358 | -€2,110 | -18.4% |
| Land and buildings | 22 | €9,884 | €8,598 | -€1,286 | -13.0% |
| Plant, machinery and equipment | 23 | €1,240 | €760 | -€480 | -38.7% |
| Furniture and vehicles | 24 | €344 | - | -€344 | |
| Current assets | 29/58 | €70,318 | €58,889 | -€11,429 | -16.3% |
| Stocks and contracts in progress | 3 | €52,486 | €49,834 | -€2,651 | -5.1% |
| Stocks | 30/36 | €52,486 | €49,834 | -€2,651 | -5.1% |
| Cash at bank and in hand | 54/58 | €17,832 | €9,055 | -€8,777 | -49.2% |
| Total equity and liabilities | 10/49 | €81,786 | €68,247 | -€13,539 | -16.6% |
| Equity | 10/15 | €23,140 | €12,711 | -€10,429 | -45.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €4,540 | €4,540 | = | 0.0% |
| 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 | €2,680 | €2,680 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€10,429 | -€10,429 | |
| Amounts payable | 17/49 | €58,646 | €55,537 | -€3,109 | -5.3% |
| Amounts payable within one year | 42/48 | €58,646 | €55,537 | -€3,109 | -5.3% |
| Trade debts | 44 | €10,218 | €12,169 | +€1,952 | +19.1% |
| Suppliers | 440/4 | €10,218 | €12,169 | +€1,952 | +19.1% |
| Taxes, remuneration and social security | 45 | €4,241 | €801 | -€3,440 | -81.1% |
| Taxes | 450/3 | €4,085 | €638 | -€3,447 | -84.4% |
| Remuneration and social security | 454/9 | €156 | €162 | +€6 | +4.1% |
| Other amounts payable | 47/48 | €44,187 | €42,566 | -€1,621 | -3.7% |
| Remuneration, social security and pensions | 62 | €1,596 | €2,849 | +€1,253 | +78.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,334 | €2,110 | -€224 | -9.6% |
| Other operating charges | 640/8 | €840 | €843 | +€3 | +0.3% |
| Gross operating margin | 9900 | -€2,298 | -€4,087 | -€1,789 | -77.9% |
| Operating profit (loss) | 9901 | -€7,068 | -€9,890 | -€2,821 | -39.9% |
| Financial income | 75/76B | €2,141 | €318 | -€1,823 | -85.1% |
| Recurring financial income | 75 | €2,141 | €318 | -€1,823 | -85.1% |
| Financial charges | 65/66B | €1,393 | €1,203 | -€190 | -13.6% |
| Recurring financial charges | 65 | €1,393 | €1,203 | -€190 | -13.6% |
| Profit (loss) for the period before taxes | 9903 | -€6,320 | -€10,774 | -€4,454 | -70.5% |
| Income taxes | 67/77 | €2,176 | -€345 | -€2,521 | |
| Profit (loss) for the period | 9904 | -€8,496 | -€10,429 | -€1,933 | -22.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€8,496 | -€10,429 | -€1,933 | -22.7% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.