VIA Partners Group: what changed
VIA Partners Group
Largest movements
- Receivables within one year +€1,563
up €1,563 (+54.5%), from €2,869 to €4,431
of which Trade receivables: +€1,532
- Cash +€121
up €121 (+614%), from €20 to €141
mainly Trade debts (+€2,044) and Accrued charges and deferred income (+€753)
- Profit (loss) carried forward -€2,156
down €2,156 (-6,714%), from -€32 to -€2,189
- Trade debts +€2,044
up €2,044 (+265%), from €771 to €2,815
- Accrued charges and deferred income +€753
up €753 (+83.7%), from €900 to €1,653
- Advances received +€710
new in 2025: €710
- Other debts +€333
up €333 (+133%), from €250 to €583
- Gross operating margin -€2,361
down €2,361, from €738 to -€1,623
- Other operating charges -€270
down €270 (-35.1%), from €770 to €500
- Financial charges +€34
new in 2025: €34
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,888 | €4,572 | +€1,684 | +58.3% |
| Current assets | 29/58 | €2,888 | €4,572 | +€1,684 | +58.3% |
| Amounts receivable within one year | 40/41 | €2,869 | €4,431 | +€1,563 | +54.5% |
| Trade receivables | 40 | €2,859 | €4,391 | +€1,532 | +53.6% |
| Other amounts receivable | 41 | €10 | €41 | +€31 | +315% |
| Cash at bank and in hand | 54/58 | €20 | €141 | +€121 | +614% |
| Total equity and liabilities | 10/49 | €2,888 | €4,572 | +€1,684 | +58.3% |
| Equity | 10/15 | €968 | -€1,189 | -€2,156 | |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Capital | 10 | €1,000 | €1,000 | = | 0.0% |
| Issued capital | 100 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€32 | -€2,189 | -€2,156 | -6,714% |
| Amounts payable | 17/49 | €1,921 | €5,761 | +€3,840 | +200% |
| Amounts payable within one year | 42/48 | €1,021 | €4,108 | +€3,087 | +303% |
| Trade debts | 44 | €771 | €2,815 | +€2,044 | +265% |
| Suppliers | 440/4 | €771 | €2,815 | +€2,044 | +265% |
| Advances received on contracts in progress | 46 | - | €710 | +€710 | |
| Other amounts payable | 47/48 | €250 | €583 | +€333 | +133% |
| Accrued charges and deferred income | 492/3 | €900 | €1,653 | +€753 | +83.7% |
| Other operating charges | 640/8 | €770 | €500 | -€270 | -35.1% |
| Gross operating margin | 9900 | €738 | -€1,623 | -€2,361 | |
| Operating profit (loss) | 9901 | -€32 | -€2,123 | -€2,090 | -6,508% |
| Financial charges | 65/66B | - | €34 | +€34 | |
| Recurring financial charges | 65 | - | €34 | +€34 | |
| Profit (loss) for the period before taxes | 9903 | -€32 | -€2,156 | -€2,124 | -6,614% |
| Profit (loss) for the period | 9904 | -€32 | -€2,156 | -€2,124 | -6,614% |
| Profit (loss) for the period to be appropriated | 9905 | -€32 | -€2,156 | -€2,124 | -6,614% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 5 November 2026 via checked.be.