VIABUILD GROUP: 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.
What changed
VIABUILD GROUP
NACE 49.410, Freight transport by road
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
-€419,448
2024 · €102,774-€522,222
Equity
€34.1m
2024 · €34.5m-€419,448
Cash
€24,114
2024 · €13,599+€10,515
Balance sheet total
€69.8m
2024 · €67.9m+€1.8m
Largest movements
Assets
- Receivables within one year +€1.8m
up €1.8m (+493.0%), from €368,766 to €2.2m
of which Trade receivables: +€1.8m
Equity and liabilities
- Other debts +€2.8m
up €2.8m (+11.1%), from €25.1m to €27.9m
Income statement
- Turnover +€283,057
up €283,057 (+18.5%), from €1.5m to €1.8m
- Financial charges -€269,577
down €269,577 (-18.0%), from €1.5m to €1.2m
- Other operating income -€153,640
down €153,640 (-70.4%), from €218,158 to €64,518
- Services and other goods +€134,474
up €134,474 (+12.0%), from €1.1m to €1.3m
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.
Result 2024
€102,774
Turnover
+€283,057
Other operating income
-€153,640
Goods and materials
+€12,274
Services and other goods
-€134,474
Other operating charges
+€411
Other operating items
-€799,606
Financial income
+€179
Financial charges
+€269,577
Result 2025
-€419,448
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.
From operations
+€614,129
Investment
-€0
Financing
-€603,613
Cash 2024
€13,599
From operations (derived)
+€614,129
Net result for the year
-€419,448
Receivables within one year
-€1.8m
Smaller working-capital items
+€4,621
Trade debts
+€49,620
Other debts
+€2.8m
Investment (derived)
-€0
Investment in fixed assets (net)
-€0
Financing
-€603,613
Debts after one year
-€608,575
Current portion of long-term debt
+€4,961
Contributions, distributions and other
+€0
Cash 2025
€24,114
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €67,947,088 | €69,770,047 | +€1.8m | +2.7% |
| Fixed assets | 21/28 | €67,548,434 | €67,548,434 | +€0 | 0.0% |
| Financial fixed assets | 28 | €67,548,434 | €67,548,434 | +€0 | 0.0% |
| Affiliated companies | 280/1 | €67,546,204 | €67,546,204 | +€0 | 0.0% |
| Participating interests | 280 | €67,546,204 | €67,546,204 | +€0 | 0.0% |
| Other financial fixed assets | 284/8 | €2,230 | €2,230 | = | 0.0% |
| Amounts receivable and cash guarantees | 285/8 | €2,230 | €2,230 | = | 0.0% |
| Current assets | 29/58 | €398,654 | €2,221,613 | +€1.8m | +457.3% |
| Amounts receivable within one year | 40/41 | €368,766 | €2,186,887 | +€1.8m | +493.0% |
| Trade receivables | 40 | €62,744 | €1,814,919 | +€1.8m | +2792.6% |
| Other amounts receivable | 41 | €306,022 | €371,968 | +€65,946 | +21.5% |
| Cash at bank and in hand | 54/58 | €13,599 | €24,114 | +€10,515 | +77.3% |
| Deferred charges and accrued income | 490/1 | €16,289 | €10,611 | -€5,678 | -34.9% |
| Total equity and liabilities | 10/49 | €67,947,088 | €69,770,047 | +€1.8m | +2.7% |
| Equity | 10/15 | €34,491,401 | €34,071,953 | -€419,448 | -1.2% |
| Contributions | 10/11 | €27,499,684 | €27,499,685 | +€1 | 0.0% |
| Capital | 10 | €4,954,764 | €4,954,764 | = | 0.0% |
| Issued capital | 100 | €4,954,764 | €4,954,764 | = | 0.0% |
| Outside capital | 11 | €22,544,920 | €22,544,921 | +€1 | 0.0% |
| Share premium | 1100/10 | €22,544,920 | €22,544,921 | +€1 | 0.0% |
| Reserves | 13 | €6,991,717 | €6,572,269 | -€419,448 | -6.0% |
| Non-distributable reserves | 130/1 | €495,477 | €495,476 | -€1 | 0.0% |
| Legal reserve | 130 | €495,477 | €495,476 | -€1 | 0.0% |
| Tax-exempt reserves | 132 | €23,000 | €23,000 | = | 0.0% |
| Distributable reserves | 133 | €6,473,240 | €6,053,792 | -€419,448 | -6.5% |
| Amounts payable | 17/49 | €33,455,687 | €35,698,094 | +€2.2m | +6.7% |
| Amounts payable after more than one year | 17 | €7,194,288 | €6,585,713 | -€608,575 | -8.5% |
| Financial debts | 170/4 | €7,194,288 | €6,585,713 | -€608,575 | -8.5% |
| Subordinated loans | 170 | €6,432,782 | €6,432,784 | +€2 | 0.0% |
| Credit institutions | 173 | €761,506 | €152,929 | -€608,577 | -79.9% |
| Amounts payable within one year | 42/48 | €25,874,375 | €28,726,414 | +€2.9m | +11.0% |
| Current portion of amounts payable after more than one year | 42 | €603,616 | €608,577 | +€4,961 | +0.8% |
| Trade debts | 44 | €158,921 | €208,541 | +€49,620 | +31.2% |
| Suppliers | 440/4 | €158,921 | €208,541 | +€49,620 | +31.2% |
| Other amounts payable | 47/48 | €25,111,838 | €27,909,295 | +€2.8m | +11.1% |
| Accrued charges and deferred income | 492/3 | €387,024 | €385,967 | -€1,057 | -0.3% |
| Operating income | 70/76A | €2,771,111 | €2,100,922 | -€670,189 | -24.2% |
| Turnover | 70 | €1,531,862 | €1,814,919 | +€283,057 | +18.5% |
| Other operating income | 74 | €218,158 | €64,518 | -€153,640 | -70.4% |
| Non-recurring operating income | 76A | €1,021,091 | €221,485 | -€799,606 | -78.3% |
| Operating charges | 60/66A | €1,167,828 | €1,289,617 | +€121,789 | +10.4% |
| Goods for resale, raw materials and consumables | 60 | €43,638 | €31,364 | -€12,274 | -28.1% |
| Purchases | 600/8 | €43,638 | €31,364 | -€12,274 | -28.1% |
| Services and other goods | 61 | €1,121,222 | €1,255,696 | +€134,474 | +12.0% |
| Other operating charges | 640/8 | €2,968 | €2,557 | -€411 | -13.8% |
| Operating profit (loss) | 9901 | €1,603,283 | €811,305 | -€791,978 | -49.4% |
| Financial income | 75/76B | €888 | €1,067 | +€179 | +20.1% |
| Recurring financial income | 75 | €888 | €1,067 | +€179 | +20.1% |
| Income from financial fixed assets | 750 | €888 | €1,067 | +€179 | +20.1% |
| Financial charges | 65/66B | €1,501,397 | €1,231,820 | -€269,577 | -18.0% |
| Recurring financial charges | 65 | €1,501,397 | €1,231,820 | -€269,577 | -18.0% |
| Debt charges | 650 | €1,485,614 | €1,217,060 | -€268,554 | -18.1% |
| Other financial charges | 652/9 | €15,783 | €14,760 | -€1,023 | -6.5% |
| Profit (loss) for the period before taxes | 9903 | €102,774 | -€419,448 | -€522,222 | |
| Profit (loss) for the period | 9904 | €102,774 | -€419,448 | -€522,222 | |
| Profit (loss) for the period to be appropriated | 9905 | €102,774 | -€419,448 | -€522,222 |
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 2 October 2026 via checked.be.