VIA NUEVA: 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 NUEVA
Largest movements
- Cash -€21,475
down €21,475 (-60.7%), from €35,364 to €13,889
mainly Receivables within one year (-€13,329) and Investment in fixed assets (net) (-€10,495)
- Receivables within one year +€13,329
up €13,329 (+189%), from €7,052 to €20,381
of which Other amounts receivable: +€11,541
- Tangible fixed assets +€4,213
up €4,213 (+11.9%), from €35,531 to €39,745
of which Plant, machinery and equipment: +€4,213
- Debts after one year -€4,961
down €4,961 (-23.3%), from €21,258 to €16,298
- Reserves +€3,661
up €3,661 (+13.3%), from €27,454 to €31,115
- Tax, wage and social debts -€2,155
down €2,155 (-39.4%), from €5,463 to €3,308
- Gross operating margin -€35,526
down €35,526 (-73.9%), from €48,099 to €12,573
- Taxes -€9,578
down €9,578 (-87.4%), from €10,963 to €1,385
- Financial charges +€1,015
up €1,015 (+491%), from €207 to €1,222
- Depreciation +€879
up €879 (+16.3%), from €5,403 to €6,281
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 | €77,953 | €74,282 | -€3,672 | -4.7% |
| Fixed assets | 21/28 | €35,531 | €39,745 | +€4,213 | +11.9% |
| Tangible fixed assets | 22/27 | €35,531 | €39,745 | +€4,213 | +11.9% |
| Plant, machinery and equipment | 23 | €35,531 | €39,745 | +€4,213 | +11.9% |
| Furniture and vehicles | 24 | €0 | - | = | |
| Current assets | 29/58 | €42,422 | €34,537 | -€7,885 | -18.6% |
| Amounts receivable within one year | 40/41 | €7,052 | €20,381 | +€13,329 | +189% |
| Trade receivables | 40 | €2,589 | €4,378 | +€1,789 | +69.1% |
| Other amounts receivable | 41 | €4,463 | €16,004 | +€11,541 | +259% |
| Cash at bank and in hand | 54/58 | €35,364 | €13,889 | -€21,475 | -60.7% |
| Deferred charges and accrued income | 490/1 | €6 | €267 | +€260 | +4,249% |
| Total equity and liabilities | 10/49 | €77,953 | €74,282 | -€3,672 | -4.7% |
| Equity | 10/15 | €46,054 | €49,715 | +€3,661 | +7.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €27,454 | €31,115 | +€3,661 | +13.3% |
| Distributable reserves | 133 | €27,454 | €31,115 | +€3,661 | +13.3% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €31,899 | €24,566 | -€7,333 | -23.0% |
| Amounts payable after more than one year | 17 | €21,258 | €16,298 | -€4,961 | -23.3% |
| Financial debts | 170/4 | €21,258 | €16,298 | -€4,961 | -23.3% |
| Amounts payable within one year | 42/48 | €10,641 | €8,268 | -€2,372 | -22.3% |
| Current portion of amounts payable after more than one year | 42 | €4,742 | €4,961 | +€219 | +4.6% |
| Trade debts | 44 | €436 | €0 | -€436 | -100% |
| Suppliers | 440/4 | €436 | €0 | -€436 | -100% |
| Taxes, remuneration and social security | 45 | €5,463 | €3,308 | -€2,155 | -39.4% |
| Taxes | 450/3 | €5,463 | €3,308 | -€2,155 | -39.4% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,403 | €6,281 | +€879 | +16.3% |
| Other operating charges | 640/8 | €663 | €285 | -€378 | -57.0% |
| Gross operating margin | 9900 | €48,099 | €12,573 | -€35,526 | -73.9% |
| Operating profit (loss) | 9901 | €42,034 | €6,007 | -€36,027 | -85.7% |
| Financial income | 75/76B | €74 | €260 | +€187 | +252% |
| Recurring financial income | 75 | €74 | €260 | +€187 | +252% |
| Financial charges | 65/66B | €207 | €1,222 | +€1,015 | +491% |
| Recurring financial charges | 65 | €207 | €1,222 | +€1,015 | +491% |
| Profit (loss) for the period before taxes | 9903 | €41,901 | €5,046 | -€36,855 | -88.0% |
| Income taxes | 67/77 | €10,963 | €1,385 | -€9,578 | -87.4% |
| Profit (loss) for the period | 9904 | €30,938 | €3,661 | -€27,277 | -88.2% |
| Profit (loss) for the period to be appropriated | 9905 | €30,938 | €3,661 | -€27,277 | -88.2% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 October 2026 via checked.be.