VIA RENOV: 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 RENOV
Largest movements
- Receivables within one year +€46,401
up €46,401 (+69.2%), from €67,081 to €113,483
of which Trade receivables: +€39,032
- Cash -€32,888
down €32,888 (-43.8%), from €75,166 to €42,278
mainly Receivables within one year (-€46,401) and Trade debts (-€20,140)
- Receivables after one year -€13,121
no longer reported in 2024 (was €13,121)
- Tangible fixed assets -€6,876
down €6,876 (-27.7%), from €24,816 to €17,941
of which Furniture and vehicles: -€4,843
- Trade debts -€20,140
down €20,140 (-14.4%), from €139,803 to €119,663
- Profit (loss) carried forward +€13,849
up €13,849 (+82.6%), from €16,762 to €30,611
- Debts after one year +€4,691
up €4,691 (+90.9%), from €5,162 to €9,854
of which Other amounts payable: +€9,854
- Tax, wage and social debts -€2,515
down €2,515 (-87.4%), from €2,879 to €363
- Current portion of long-term debt -€2,368
down €2,368 (-31.5%), from €7,531 to €5,162
- Gross operating margin -€14,950
down €14,950 (-31.7%), from €47,092 to €32,142
- Other operating charges +€7,746
up €7,746 (+803%), from €965 to €8,711
- Depreciation +€4,072
up €4,072 (+82.5%), from €4,934 to €9,005
- Financial income -€624
down €624 (-92.3%), from €676 to €52
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €180,197 | €173,713 | -€6,484 | -3.6% |
| Fixed assets | 21/28 | €24,816 | €17,941 | -€6,876 | -27.7% |
| Tangible fixed assets | 22/27 | €24,816 | €17,941 | -€6,876 | -27.7% |
| Plant, machinery and equipment | 23 | €7,993 | €5,960 | -€2,033 | -25.4% |
| Furniture and vehicles | 24 | €16,824 | €11,981 | -€4,843 | -28.8% |
| Current assets | 29/58 | €155,380 | €155,772 | +€392 | +0.3% |
| Amounts receivable after more than one year | 29 | €13,121 | - | -€13,121 | |
| Other amounts receivable | 291 | €13,121 | - | -€13,121 | |
| Stocks and contracts in progress | 3 | €12 | €12 | = | 0.0% |
| Stocks | 30/36 | €12 | €12 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €67,081 | €113,483 | +€46,401 | +69.2% |
| Trade receivables | 40 | €67,080 | €106,112 | +€39,032 | +58.2% |
| Other amounts receivable | 41 | €2 | €7,371 | +€7,369 | +454,885% |
| Cash at bank and in hand | 54/58 | €75,166 | €42,278 | -€32,888 | -43.8% |
| Total equity and liabilities | 10/49 | €180,197 | €173,713 | -€6,484 | -3.6% |
| Equity | 10/15 | €24,822 | €38,671 | +€13,849 | +55.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Capital | 10 | €6,200 | €6,200 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Uncalled capital | 101 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €16,762 | €30,611 | +€13,849 | +82.6% |
| Amounts payable | 17/49 | €155,375 | €135,042 | -€20,333 | -13.1% |
| Amounts payable after more than one year | 17 | €5,162 | €9,854 | +€4,691 | +90.9% |
| Financial debts | 170/4 | €5,162 | - | -€5,162 | |
| Other amounts payable | 178/9 | - | €9,854 | +€9,854 | |
| Amounts payable within one year | 42/48 | €150,212 | €125,188 | -€25,024 | -16.7% |
| Current portion of amounts payable after more than one year | 42 | €7,531 | €5,162 | -€2,368 | -31.5% |
| Trade debts | 44 | €139,803 | €119,663 | -€20,140 | -14.4% |
| Suppliers | 440/4 | €139,803 | €119,663 | -€20,140 | -14.4% |
| Taxes, remuneration and social security | 45 | €2,879 | €363 | -€2,515 | -87.4% |
| Taxes | 450/3 | €2,879 | €363 | -€2,515 | -87.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,934 | €9,005 | +€4,072 | +82.5% |
| Other operating charges | 640/8 | €965 | €8,711 | +€7,746 | +803% |
| Gross operating margin | 9900 | €47,092 | €32,142 | -€14,950 | -31.7% |
| Operating profit (loss) | 9901 | €41,193 | €14,426 | -€26,767 | -65.0% |
| Financial income | 75/76B | €676 | €52 | -€624 | -92.3% |
| Recurring financial income | 75 | €676 | €52 | -€624 | -92.3% |
| Financial charges | 65/66B | €919 | €629 | -€290 | -31.5% |
| Recurring financial charges | 65 | €919 | €629 | -€290 | -31.5% |
| Profit (loss) for the period before taxes | 9903 | €40,949 | €13,849 | -€27,101 | -66.2% |
| Profit (loss) for the period | 9904 | €40,949 | €13,849 | -€27,101 | -66.2% |
| Profit (loss) for the period to be appropriated | 9905 | €40,949 | €13,849 | -€27,101 | -66.2% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 October 2026 via checked.be.