Viabarcas: 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.
Viabarcas
Largest movements
- Current investments +€150,042
new in 2025: €150,042
- Cash -€107,425
down €107,425 (-67.0%), from €160,408 to €52,983
mainly Current investments (-€150,042) and Contributions, distributions and other (-€30,000)
- Financial fixed assets +€25,000
new in 2025: €25,000
- Profit (loss) carried forward +€76,576
up €76,576 (+50.1%), from €152,775 to €229,351
- Tax, wage and social debts -€7,504
down €7,504 (-28.9%), from €25,959 to €18,455
- Gross operating margin +€15,069
up €15,069 (+12.1%), from €124,313 to €139,382
- Taxes +€3,668
up €3,668 (+13.7%), from €26,681 to €30,349
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 | €187,541 | €256,268 | +€68,727 | +36.6% |
| Fixed assets | 21/28 | €5,882 | €31,122 | +€25,241 | +429% |
| Tangible fixed assets | 22/27 | €5,882 | €6,122 | +€241 | +4.1% |
| Plant, machinery and equipment | 23 | €369 | €262 | -€107 | -29.1% |
| Furniture and vehicles | 24 | €5,513 | €5,861 | +€348 | +6.3% |
| Financial fixed assets | 28 | - | €25,000 | +€25,000 | |
| Current assets | 29/58 | €181,660 | €225,146 | +€43,486 | +23.9% |
| Amounts receivable within one year | 40/41 | €20,987 | €21,234 | +€247 | +1.2% |
| Trade receivables | 40 | €20,231 | €20,290 | +€59 | +0.3% |
| Other amounts receivable | 41 | €756 | €944 | +€188 | +24.9% |
| Current investments | 50/53 | - | €150,042 | +€150,042 | |
| Cash at bank and in hand | 54/58 | €160,408 | €52,983 | -€107,425 | -67.0% |
| Deferred charges and accrued income | 490/1 | €265 | €887 | +€622 | +235% |
| Total equity and liabilities | 10/49 | €187,541 | €256,268 | +€68,727 | +36.6% |
| Equity | 10/15 | €158,775 | €235,351 | +€76,576 | +48.2% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €152,775 | €229,351 | +€76,576 | +50.1% |
| Amounts payable | 17/49 | €28,766 | €20,917 | -€7,849 | -27.3% |
| Amounts payable within one year | 42/48 | €28,766 | €20,917 | -€7,849 | -27.3% |
| Trade debts | 44 | €2,808 | €2,463 | -€345 | -12.3% |
| Suppliers | 440/4 | €2,808 | €2,463 | -€345 | -12.3% |
| Taxes, remuneration and social security | 45 | €25,959 | €18,455 | -€7,504 | -28.9% |
| Taxes | 450/3 | €25,959 | €18,455 | -€7,504 | -28.9% |
| Remuneration, social security and pensions | 62 | - | €79 | +€79 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,219 | €1,955 | +€736 | +60.3% |
| Other operating charges | 640/8 | €352 | €266 | -€87 | -24.6% |
| Gross operating margin | 9900 | €124,313 | €139,382 | +€15,069 | +12.1% |
| Operating profit (loss) | 9901 | €122,742 | €137,082 | +€14,340 | +11.7% |
| Financial income | 75/76B | €0 | €669 | +€669 | +6,690,300% |
| Recurring financial income | 75 | €0 | €669 | +€669 | +6,690,300% |
| Financial charges | 65/66B | €775 | €827 | +€52 | +6.7% |
| Recurring financial charges | 65 | €775 | €827 | +€52 | +6.7% |
| Profit (loss) for the period before taxes | 9903 | €121,967 | €136,924 | +€14,957 | +12.3% |
| Income taxes | 67/77 | €26,681 | €30,349 | +€3,668 | +13.7% |
| Profit (loss) for the period | 9904 | €95,286 | €106,576 | +€11,290 | +11.8% |
| Profit (loss) for the period to be appropriated | 9905 | €95,286 | €106,576 | +€11,290 | +11.8% |
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.