VIABILIS GROUP: 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.
VIABILIS GROUP
Largest movements
- Tangible fixed assets -€12,551
down €12,551 (-5.3%), from €235,743 to €223,192
of which Land and buildings: -€11,220
- Receivables within one year -€10,145
down €10,145 (-98.7%), from €10,280 to €135
of which Trade receivables: -€10,009
- Cash +€3,234
up €3,234 (+148%), from €2,178 to €5,413
mainly Depreciation (+€12,551) and Receivables within one year (+€10,145)
- Debts after one year -€26,700
down €26,700 (-14.5%), from €184,115 to €157,416
of which Financial debts: -€49,450
- Reserves +€6,000
new in 2025: €6,000
- Gross operating margin +€3,004
up €3,004 (+11.6%), from €25,867 to €28,872
- Taxes +€2,531
up €2,531 (+546%), from €464 to €2,994
- Other operating charges +€1,318
up €1,318 (+85.6%), from €1,540 to €2,858
- Financial charges -€419
down €419 (-8.9%), from €4,685 to €4,266
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 | €251,547 | €230,960 | -€20,587 | -8.2% |
| Fixed assets | 21/28 | €239,089 | €225,150 | -€13,939 | -5.8% |
| Tangible fixed assets | 22/27 | €235,743 | €223,192 | -€12,551 | -5.3% |
| Land and buildings | 22 | €230,419 | €219,199 | -€11,220 | -4.9% |
| Plant, machinery and equipment | 23 | €5,324 | €3,993 | -€1,331 | -25.0% |
| Financial fixed assets | 28 | €3,346 | €1,959 | -€1,388 | -41.5% |
| Current assets | 29/58 | €12,458 | €5,810 | -€6,649 | -53.4% |
| Amounts receivable within one year | 40/41 | €10,280 | €135 | -€10,145 | -98.7% |
| Trade receivables | 40 | €10,143 | €135 | -€10,009 | -98.7% |
| Other amounts receivable | 41 | €136 | €0 | -€136 | -100% |
| Cash at bank and in hand | 54/58 | €2,178 | €5,413 | +€3,234 | +148% |
| Deferred charges and accrued income | 490/1 | €0 | €262 | +€262 | |
| Total equity and liabilities | 10/49 | €251,547 | €230,960 | -€20,587 | -8.2% |
| Equity | 10/15 | €23,977 | €30,180 | +€6,202 | +25.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | - | €6,000 | +€6,000 | |
| Distributable reserves | 133 | - | €6,000 | +€6,000 | |
| Profit (loss) carried forward | 14 | €5,377 | €5,580 | +€202 | +3.8% |
| Amounts payable | 17/49 | €227,570 | €200,780 | -€26,790 | -11.8% |
| Amounts payable after more than one year | 17 | €184,115 | €157,416 | -€26,700 | -14.5% |
| Financial debts | 170/4 | €184,115 | €134,666 | -€49,450 | -26.9% |
| Other amounts payable | 178/9 | - | €22,750 | +€22,750 | |
| Amounts payable within one year | 42/48 | €43,454 | €43,114 | -€340 | -0.8% |
| Current portion of amounts payable after more than one year | 42 | €21,195 | €21,700 | +€505 | +2.4% |
| Trade debts | 44 | €1,280 | €691 | -€589 | -46.0% |
| Suppliers | 440/4 | €1,280 | €691 | -€589 | -46.0% |
| Taxes, remuneration and social security | 45 | - | €1,994 | +€1,994 | |
| Taxes | 450/3 | - | €1,994 | +€1,994 | |
| Other amounts payable | 47/48 | €20,979 | €18,729 | -€2,250 | -10.7% |
| Accrued charges and deferred income | 492/3 | €0 | €250 | +€250 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,551 | €12,551 | = | 0.0% |
| Other operating charges | 640/8 | €1,540 | €2,858 | +€1,318 | +85.6% |
| Gross operating margin | 9900 | €25,867 | €28,872 | +€3,004 | +11.6% |
| Operating profit (loss) | 9901 | €11,776 | €13,463 | +€1,687 | +14.3% |
| Financial income | 75/76B | €31 | €0 | -€31 | -100% |
| Recurring financial income | 75 | €31 | €0 | -€31 | -100% |
| Financial charges | 65/66B | €4,685 | €4,266 | -€419 | -8.9% |
| Recurring financial charges | 65 | €4,685 | €4,266 | -€419 | -8.9% |
| Profit (loss) for the period before taxes | 9903 | €7,122 | €9,197 | +€2,075 | +29.1% |
| Income taxes | 67/77 | €464 | €2,994 | +€2,531 | +546% |
| Profit (loss) for the period | 9904 | €6,659 | €6,202 | -€456 | -6.9% |
| Profit (loss) for the period to be appropriated | 9905 | €6,659 | €6,202 | -€456 | -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 15 October 2026 via checked.be.