VIABILIS: what changed
Two fiscal 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.
VIABILIS
Largest movements
- Cash -€16,107
down €16,107 (-98.8%), from €16,305 to €198
mainly Net result for the year (-€25,632) and Debts after one year (-€6,265)
- Tangible fixed assets -€7,811
down €7,811 (-47.7%), from €16,381 to €8,570
- Receivables within one year +€5,581
up €5,581 (+8.6%), from €64,734 to €70,315
of which Other amounts receivable: +€6,657
- Profit (loss) carried forward -€25,632
new in 2025: -€25,632
- Short-term financial debts +€12,216
up €12,216 (+6403.4%), from €191 to €12,407
- Debts after one year -€6,265
down €6,265 (-56.4%), from €11,111 to €4,847
- Gross operating margin -€44,134
down €44,134, from €25,671 to -€18,463
- Taxes +€3,900
up €3,900, from -€3,656 to €244
- Financial income -€1,574
down €1,574 (-39.0%), from €4,037 to €2,463
- Depreciation +€758
up €758 (+10.8%), from €7,053 to €7,811
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 | €188,030 | €168,082 | -€19,947 | -10.6% |
| Fixed assets | 21/28 | €16,381 | €8,570 | -€7,811 | -47.7% |
| Tangible fixed assets | 22/27 | €16,381 | €8,570 | -€7,811 | -47.7% |
| Furniture and vehicles | 24 | €16,381 | €8,570 | -€7,811 | -47.7% |
| Current assets | 29/58 | €171,648 | €159,512 | -€12,136 | -7.1% |
| Amounts receivable after more than one year | 29 | €89,000 | €89,000 | = | 0.0% |
| Other amounts receivable | 291 | €89,000 | €89,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €64,734 | €70,315 | +€5,581 | +8.6% |
| Trade receivables | 40 | €1,075 | - | -€1,075 | |
| Other amounts receivable | 41 | €63,658 | €70,315 | +€6,657 | +10.5% |
| Cash at bank and in hand | 54/58 | €16,305 | €198 | -€16,107 | -98.8% |
| Deferred charges and accrued income | 490/1 | €1,610 | - | -€1,610 | |
| Total equity and liabilities | 10/49 | €188,030 | €168,082 | -€19,947 | -10.6% |
| Equity | 10/15 | €152,129 | €126,496 | -€25,632 | -16.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €145,929 | €145,929 | = | 0.0% |
| Non-distributable reserves | 130/1 | €700 | €700 | = | 0.0% |
| Reserves not available under the articles | 1311 | €700 | €700 | = | 0.0% |
| Distributable reserves | 133 | €145,229 | €145,229 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€25,632 | -€25,632 | |
| Amounts payable | 17/49 | €35,901 | €41,586 | +€5,685 | +15.8% |
| Amounts payable after more than one year | 17 | €11,111 | €4,847 | -€6,265 | -56.4% |
| Financial debts | 170/4 | €11,111 | €4,847 | -€6,265 | -56.4% |
| Amounts payable within one year | 42/48 | €24,790 | €36,340 | +€11,550 | +46.6% |
| Current portion of amounts payable after more than one year | 42 | €6,046 | €6,265 | +€219 | +3.6% |
| Financial debts | 43 | €191 | €12,407 | +€12,216 | +6403.4% |
| Credit institutions | 430/8 | €191 | €12,407 | +€12,216 | +6403.4% |
| Trade debts | 44 | €1,200 | €1,571 | +€371 | +30.9% |
| Suppliers | 440/4 | €1,200 | €1,571 | +€371 | +30.9% |
| Taxes, remuneration and social security | 45 | €17,353 | €16,096 | -€1,256 | -7.2% |
| Taxes | 450/3 | €17,353 | €16,096 | -€1,256 | -7.2% |
| Accrued charges and deferred income | 492/3 | - | €400 | +€400 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,053 | €7,811 | +€758 | +10.8% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €25,671 | -€18,463 | -€44,134 | |
| Operating profit (loss) | 9901 | €18,231 | -€26,674 | -€44,905 | |
| Financial income | 75/76B | €4,037 | €2,463 | -€1,574 | -39.0% |
| Recurring financial income | 75 | €4,037 | €2,463 | -€1,574 | -39.0% |
| Financial charges | 65/66B | €1,199 | €1,177 | -€22 | -1.8% |
| Recurring financial charges | 65 | €1,199 | €1,177 | -€22 | -1.8% |
| Profit (loss) for the period before taxes | 9903 | €21,069 | -€25,389 | -€46,458 | |
| Income taxes | 67/77 | -€3,656 | €244 | +€3,900 | |
| Profit (loss) for the period | 9904 | €24,725 | -€25,632 | -€50,357 | |
| Profit (loss) for the period to be appropriated | 9905 | €24,725 | -€25,632 | -€50,357 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.