VIABUILD IMMO: 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.
What changed
VIABUILD IMMO
NACE 70.200, Business and other management consultancy
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€2,269
2024 · €14,653-€12,384
Equity
€655,854
2024 · €653,585+€2,269
Cash
€11,853
2024 · €7,558+€4,295
Balance sheet total
€2.1m
2024 · €2.2m-€128,174
Largest movements
Assets
- Tangible fixed assets -€110,248
down €110,248 (-5.3%), from €2.1m to €2.0m
of which Leasing and similar rights: -€132,203
- Receivables within one year -€22,221
down €22,221 (-66.4%), from €33,490 to €11,269
Equity and liabilities
- Debts after one year -€151,065
down €151,065 (-29.0%), from €521,766 to €370,701
- Other debts +€72,379
up €72,379 (+12.9%), from €560,146 to €632,525
- Trade debts -€38,462
down €38,462 (-72.6%), from €53,013 to €14,551
- Current portion of long-term debt -€32,430
down €32,430 (-17.8%), from €181,682 to €149,252
- Accrued charges and deferred income +€24,635
up €24,635 (+10.0%), from €246,005 to €270,640
Income statement
- Turnover -€67,740
down €67,740 (-6.2%), from €1.1m to €1.0m
- Other operating income +€63,843
new in 2025: €63,843
- Services and other goods +€31,510
up €31,510 (+4.0%), from €778,954 to €810,464
- Other operating charges -€26,080
down €26,080 (-42.2%), from €61,824 to €35,744
- Write-downs +€22,933
new in 2025: €22,933
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
€14,653
Turnover
-€67,740
Other operating income
+€63,843
Services and other goods
-€31,510
Depreciation
-€1,534
Write-downs
-€22,933
Other operating charges
+€26,080
Financial income
-€1,351
Financial charges
+€20,626
Taxes
+€2,135
Result 2025
€2,269
raises the resultlowers the result
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.
From operations
+€187,790
Investment
-€0
Financing
-€183,495
Cash 2024
€7,558
From operations (derived)
+€187,790
Net result for the year
+€2,269
Depreciation
+€110,248
Receivables within one year
+€22,221
Trade debts
-€38,462
Tax, wage and social debts
-€5,500
Other debts
+€72,379
Accrued charges and deferred income
+€24,635
Investment (derived)
-€0
Investment in fixed assets (net)
-€0
Financing
-€183,495
Debts after one year
-€151,065
Current portion of long-term debt
-€32,430
Contributions, distributions and other
+€0
Cash 2025
€11,853
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,221,697 | €2,093,523 | -€128,174 | -5.8% |
| Fixed assets | 21/28 | €2,074,890 | €1,964,642 | -€110,248 | -5.3% |
| Tangible fixed assets | 22/27 | €2,074,890 | €1,964,642 | -€110,248 | -5.3% |
| Land and buildings | 22 | €1,897,078 | €1,801,215 | -€95,863 | -5.1% |
| Plant, machinery and equipment | 23 | €45,609 | €163,428 | +€117,819 | +258% |
| Leasing and similar rights | 25 | €132,203 | - | -€132,203 | |
| Current assets | 29/58 | €146,807 | €128,881 | -€17,926 | -12.2% |
| Amounts receivable within one year | 40/41 | €33,490 | €11,269 | -€22,221 | -66.4% |
| Trade receivables | 40 | €33,490 | €11,269 | -€22,221 | -66.4% |
| Cash at bank and in hand | 54/58 | €7,558 | €11,853 | +€4,295 | +56.8% |
| Deferred charges and accrued income | 490/1 | €105,759 | €105,759 | = | 0.0% |
| Total equity and liabilities | 10/49 | €2,221,697 | €2,093,523 | -€128,174 | -5.8% |
| Equity | 10/15 | €653,585 | €655,854 | +€2,269 | +0.3% |
| Contributions | 10/11 | €62,500 | €62,500 | = | 0.0% |
| Capital | 10 | €62,500 | €62,500 | = | 0.0% |
| Issued capital | 100 | €62,500 | €62,500 | = | 0.0% |
| Reserves | 13 | €591,085 | €593,354 | +€2,269 | +0.4% |
| Non-distributable reserves | 130/1 | €6,250 | €6,250 | = | 0.0% |
| Legal reserve | 130 | €6,250 | €6,250 | = | 0.0% |
| Distributable reserves | 133 | €584,835 | €587,104 | +€2,269 | +0.4% |
| Amounts payable | 17/49 | €1,568,112 | €1,437,669 | -€130,443 | -8.3% |
| Amounts payable after more than one year | 17 | €521,766 | €370,701 | -€151,065 | -29.0% |
| Financial debts | 170/4 | €521,766 | €370,701 | -€151,065 | -29.0% |
| Leasing and similar obligations | 172 | €1,813 | - | -€1,813 | |
| Credit institutions | 173 | €519,953 | €370,701 | -€149,252 | -28.7% |
| Amounts payable within one year | 42/48 | €800,341 | €796,329 | -€4,012 | -0.5% |
| Current portion of amounts payable after more than one year | 42 | €181,682 | €149,252 | -€32,430 | -17.8% |
| Trade debts | 44 | €53,013 | €14,551 | -€38,462 | -72.6% |
| Suppliers | 440/4 | €53,013 | €14,551 | -€38,462 | -72.6% |
| Taxes, remuneration and social security | 45 | €5,500 | - | -€5,500 | |
| Taxes | 450/3 | €5,500 | - | -€5,500 | |
| Other amounts payable | 47/48 | €560,146 | €632,525 | +€72,379 | +12.9% |
| Accrued charges and deferred income | 492/3 | €246,005 | €270,640 | +€24,635 | +10.0% |
| Operating income | 70/76A | €1,097,238 | €1,093,340 | -€3,898 | -0.4% |
| Turnover | 70 | €1,097,238 | €1,029,498 | -€67,740 | -6.2% |
| Other operating income | 74 | - | €63,843 | +€63,843 | |
| Operating charges | 60/66A | €949,492 | €979,388 | +€29,896 | +3.1% |
| Services and other goods | 61 | €778,954 | €810,464 | +€31,510 | +4.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €108,714 | €110,248 | +€1,534 | +1.4% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €22,933 | +€22,933 | |
| Other operating charges | 640/8 | €61,824 | €35,744 | -€26,080 | -42.2% |
| Operating profit (loss) | 9901 | €147,746 | €113,952 | -€33,794 | -22.9% |
| Financial income | 75/76B | €1,351 | - | -€1,351 | |
| Recurring financial income | 75 | €1,351 | - | -€1,351 | |
| Other financial income | 752/9 | €1,351 | - | -€1,351 | |
| Financial charges | 65/66B | €128,986 | €108,360 | -€20,626 | -16.0% |
| Recurring financial charges | 65 | €128,986 | €108,360 | -€20,626 | -16.0% |
| Debt charges | 650 | €127,783 | €106,640 | -€21,143 | -16.5% |
| Other financial charges | 652/9 | €1,203 | €1,720 | +€517 | +43.0% |
| Profit (loss) for the period before taxes | 9903 | €20,111 | €5,592 | -€14,519 | -72.2% |
| Income taxes | 67/77 | €5,458 | €3,323 | -€2,135 | -39.1% |
| Taxes | 670/3 | €5,500 | €3,323 | -€2,177 | -39.6% |
| Tax adjustments and reversals of tax provisions | 77 | €42 | - | -€42 | |
| Profit (loss) for the period | 9904 | €14,653 | €2,269 | -€12,384 | -84.5% |
| Profit (loss) for the period to be appropriated | 9905 | €14,653 | €2,269 | -€12,384 | -84.5% |
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 14 October 2026 via checked.be.