VIA PONTE: 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 PONTE
Largest movements
- Receivables within one year -€56,536
down €56,536 (-94.4%), from €59,880 to €3,344
of which Other amounts receivable: -€56,077
- Tangible fixed assets -€38,914
down €38,914 (-3.8%), from €1.0m to €987,979
of which Land and buildings: -€37,672
- Contributions -€700,000
down €700,000 (-100%), from €700,000 to €0
- Other debts +€694,477
up €694,477 (+701%), from €99,069 to €793,546
- Debts after one year -€64,233
down €64,233 (-59.8%), from €107,462 to €43,229
- Reserves -€36,215
down €36,215 (-28.9%), from €125,424 to €89,210
- Accrued charges and deferred income +€12,885
up €12,885 (+218%), from €5,898 to €18,783
- Financial charges +€12,167
up €12,167 (+144%), from €8,425 to €20,592
- Gross operating margin +€10,430
up €10,430 (+9.8%), from €106,877 to €117,307
- Financial income -€2,098
down €2,098 (-100%), from €2,098 to €0
- Taxes -€1,565
down €1,565 (-8.7%), from €17,967 to €16,402
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 | €1,117,052 | €1,026,868 | -€90,184 | -8.1% |
| Fixed assets | 21/28 | €1,026,894 | €987,979 | -€38,914 | -3.8% |
| Tangible fixed assets | 22/27 | €1,026,894 | €987,979 | -€38,914 | -3.8% |
| Land and buildings | 22 | €1,024,928 | €987,257 | -€37,672 | -3.7% |
| Plant, machinery and equipment | 23 | €1,965 | €723 | -€1,243 | -63.2% |
| Current assets | 29/58 | €90,158 | €38,889 | -€51,269 | -56.9% |
| Amounts receivable within one year | 40/41 | €59,880 | €3,344 | -€56,536 | -94.4% |
| Trade receivables | 40 | €3,326 | €2,867 | -€459 | -13.8% |
| Other amounts receivable | 41 | €56,553 | €477 | -€56,077 | -99.2% |
| Cash at bank and in hand | 54/58 | €28,181 | €35,545 | +€7,364 | +26.1% |
| Deferred charges and accrued income | 490/1 | €2,098 | €0 | -€2,098 | -100% |
| Total equity and liabilities | 10/49 | €1,117,052 | €1,026,868 | -€90,184 | -8.1% |
| Equity | 10/15 | €825,424 | €89,210 | -€736,215 | -89.2% |
| Contributions | 10/11 | €700,000 | €0 | -€700,000 | -100% |
| Reserves | 13 | €125,424 | €89,210 | -€36,215 | -28.9% |
| Distributable reserves | 133 | €125,424 | €89,210 | -€36,215 | -28.9% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €291,627 | €937,659 | +€646,031 | +222% |
| Amounts payable after more than one year | 17 | €107,462 | €43,229 | -€64,233 | -59.8% |
| Financial debts | 170/4 | €107,462 | €43,229 | -€64,233 | -59.8% |
| Amounts payable within one year | 42/48 | €178,268 | €875,647 | +€697,379 | +391% |
| Current portion of amounts payable after more than one year | 42 | €63,509 | €64,233 | +€724 | +1.1% |
| Trade debts | 44 | €4,609 | €3,924 | -€685 | -14.9% |
| Suppliers | 440/4 | €4,609 | €3,924 | -€685 | -14.9% |
| Taxes, remuneration and social security | 45 | €11,081 | €13,943 | +€2,863 | +25.8% |
| Taxes | 450/3 | €11,081 | €13,943 | +€2,863 | +25.8% |
| Other amounts payable | 47/48 | €99,069 | €793,546 | +€694,477 | +701% |
| Accrued charges and deferred income | 492/3 | €5,898 | €18,783 | +€12,885 | +218% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €38,914 | €38,914 | -€0 | 0.0% |
| Other operating charges | 640/8 | €7,382 | €7,613 | +€231 | +3.1% |
| Gross operating margin | 9900 | €106,877 | €117,307 | +€10,430 | +9.8% |
| Operating profit (loss) | 9901 | €60,581 | €70,779 | +€10,199 | +16.8% |
| Financial income | 75/76B | €2,098 | €0 | -€2,098 | -100% |
| Recurring financial income | 75 | €2,098 | €0 | -€2,098 | -100% |
| Financial charges | 65/66B | €8,425 | €20,592 | +€12,167 | +144% |
| Recurring financial charges | 65 | €8,425 | €20,592 | +€12,167 | +144% |
| Profit (loss) for the period before taxes | 9903 | €54,253 | €50,187 | -€4,066 | -7.5% |
| Income taxes | 67/77 | €17,967 | €16,402 | -€1,565 | -8.7% |
| Profit (loss) for the period | 9904 | €36,286 | €33,785 | -€2,501 | -6.9% |
| Profit (loss) for the period to be appropriated | 9905 | €36,286 | €33,785 | -€2,501 | -6.9% |
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 16 October 2026 via checked.be.