VIA TITECA: 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 TITECA
Largest movements
- Financial fixed assets -€51,000
down €51,000 (-100.0%), from €51,000 to €0
- Intangible fixed assets +€45,730
new in 2025: €45,730
- Receivables within one year -€24,433
down €24,433 (-53.9%), from €45,326 to €20,893
of which Other amounts receivable: -€24,433
- Cash +€3,076
up €3,076 (+11.8%), from €26,164 to €29,241
mainly Receivables within one year (+€24,433) and Depreciation (+€3,394)
- Trade debts -€19,680
down €19,680 (-94.8%), from €20,771 to €1,090
- Reserves -€5,108
down €5,108 (-13.3%), from €38,376 to €33,269
of which Distributable reserves: -€5,108
- Tax, wage and social debts -€2,091
down €2,091 (-99.8%), from €2,096 to €5
- Turnover -€5,000
no longer reported in 2025 (was €5,000)
- Depreciation +€3,394
new in 2025: €3,394
- Services and other goods -€1,271
no longer reported in 2025 (was €1,271)
- Gross operating margin -€1,168
new in 2025: -€1,168
- Taxes -€1,090
down €1,090 (-100.0%), from €1,090 to €0
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 | €122,743 | €95,864 | -€26,879 | -21.9% |
| Fixed assets | 21/28 | €51,000 | €45,730 | -€5,270 | -10.3% |
| Intangible fixed assets | 21 | - | €45,730 | +€45,730 | |
| Financial fixed assets | 28 | €51,000 | €0 | -€51,000 | -100.0% |
| Affiliated companies | 280/1 | €51,000 | - | -€51,000 | |
| Participating interests | 280 | €51,000 | - | -€51,000 | |
| Current assets | 29/58 | €71,743 | €50,134 | -€21,609 | -30.1% |
| Stocks and contracts in progress | 3 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €45,326 | €20,893 | -€24,433 | -53.9% |
| Trade receivables | 40 | €326 | €326 | = | 0.0% |
| Other amounts receivable | 41 | €45,000 | €20,567 | -€24,433 | -54.3% |
| Cash at bank and in hand | 54/58 | €26,164 | €29,241 | +€3,076 | +11.8% |
| Deferred charges and accrued income | 490/1 | €252 | €0 | -€252 | -100.0% |
| Total equity and liabilities | 10/49 | €122,743 | €95,864 | -€26,879 | -21.9% |
| Equity | 10/15 | €99,876 | €94,769 | -€5,108 | -5.1% |
| Contributions | 10/11 | €61,500 | €61,500 | = | 0.0% |
| Capital | 10 | €61,500 | €61,500 | = | 0.0% |
| Issued capital | 100 | €61,500 | €61,500 | = | 0.0% |
| Reserves | 13 | €38,376 | €33,269 | -€5,108 | -13.3% |
| Non-distributable reserves | 130/1 | €6,150 | €6,150 | = | 0.0% |
| Legal reserve | 130 | €6,150 | €6,150 | = | 0.0% |
| Distributable reserves | 133 | €32,226 | €27,119 | -€5,108 | -15.8% |
| Amounts payable | 17/49 | €22,866 | €1,095 | -€21,771 | -95.2% |
| Amounts payable within one year | 42/48 | €22,866 | €1,095 | -€21,771 | -95.2% |
| Trade debts | 44 | €20,771 | €1,090 | -€19,680 | -94.8% |
| Suppliers | 440/4 | €20,771 | €1,090 | -€19,680 | -94.8% |
| Taxes, remuneration and social security | 45 | €2,096 | €5 | -€2,091 | -99.8% |
| Taxes | 450/3 | €2,096 | €5 | -€2,091 | -99.8% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Operating income | 70/76A | €5,000 | - | -€5,000 | |
| Turnover | 70 | €5,000 | - | -€5,000 | |
| Operating charges | 60/66A | €1,397 | - | -€1,397 | |
| Goods for resale, raw materials and consumables | 60 | €0 | - | = | |
| Purchases | 600/8 | €0 | - | = | |
| Services and other goods | 61 | €1,271 | - | -€1,271 | |
| Remuneration, social security and pensions | 62 | €0 | €164 | +€164 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €3,394 | +€3,394 | |
| Other operating charges | 640/8 | €126 | €0 | -€126 | -100.0% |
| Gross operating margin | 9900 | - | -€1,168 | -€1,168 | |
| Operating profit (loss) | 9901 | €3,603 | -€4,726 | -€8,328 | |
| Financial income | 75/76B | €773 | €0 | -€773 | -100.0% |
| Recurring financial income | 75 | €773 | €0 | -€773 | -100.0% |
| Income from financial fixed assets | 750 | €252 | - | -€252 | |
| Other financial income | 752/9 | €520 | - | -€520 | |
| Financial charges | 65/66B | €375 | €382 | +€7 | +2.0% |
| Recurring financial charges | 65 | €375 | €382 | +€7 | +2.0% |
| Other financial charges | 652/9 | €375 | - | -€375 | |
| Profit (loss) for the period before taxes | 9903 | €4,001 | -€5,108 | -€9,109 | |
| Income taxes | 67/77 | €1,090 | €0 | -€1,090 | -100.0% |
| Taxes | 670/3 | €1,090 | - | -€1,090 | |
| Profit (loss) for the period | 9904 | €2,911 | -€5,108 | -€8,018 | |
| Profit (loss) for the period to be appropriated | 9905 | €2,911 | -€5,108 | -€8,018 |
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 11 October 2026 via checked.be.