ViaBylity: 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.
ViaBylity
Largest movements
- Financial fixed assets +€42,500
up €42,500 (+4.0%), from €1.1m to €1.1m
- Tangible fixed assets -€30,915
down €30,915 (-13.7%), from €224,889 to €193,974
of which Furniture and vehicles: -€18,211
- Cash -€25,027
down €25,027 (-14.0%), from €178,475 to €153,448
mainly Debts after one year (-€176,763) and Tax, wage and social debts (-€43,853)
- Receivables within one year -€22,639
down €22,639 (-17.2%), from €131,291 to €108,652
of which Trade receivables: -€34,860
- Reserves +€196,500
up €196,500 (+18.6%), from €1.1m to €1.3m
- Debts after one year -€176,763
down €176,763 (-21.6%), from €817,841 to €641,078
- Tax, wage and social debts -€43,853
down €43,853 (-57.8%), from €75,867 to €32,014
- Gross operating margin +€86,193
up €86,193 (+29.4%), from €292,935 to €379,128
- Financial charges +€56,597
up €56,597 (+11,762%), from €481 to €57,079
- Taxes +€9,453
up €9,453 (+10.0%), from €94,632 to €104,086
- Other operating charges +€7,697
up €7,697 (+519%), from €1,482 to €9,179
- Financial income -€5,194
down €5,194 (-30.7%), from €16,936 to €11,742
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 | €1,964,296 | €1,940,069 | -€24,226 | -1.2% |
| Fixed assets | 21/28 | €1,299,889 | €1,311,474 | +€11,585 | +0.9% |
| Tangible fixed assets | 22/27 | €224,889 | €193,974 | -€30,915 | -13.7% |
| Land and buildings | 22 | €185,454 | €173,445 | -€12,009 | -6.5% |
| Plant, machinery and equipment | 23 | €5,398 | €4,703 | -€695 | -12.9% |
| Furniture and vehicles | 24 | €34,037 | €15,825 | -€18,211 | -53.5% |
| Financial fixed assets | 28 | €1,075,000 | €1,117,500 | +€42,500 | +4.0% |
| Current assets | 29/58 | €664,407 | €628,595 | -€35,812 | -5.4% |
| Amounts receivable after more than one year | 29 | €354,471 | €366,164 | +€11,694 | +3.3% |
| Other amounts receivable | 291 | €354,471 | €366,164 | +€11,694 | +3.3% |
| Amounts receivable within one year | 40/41 | €131,291 | €108,652 | -€22,639 | -17.2% |
| Trade receivables | 40 | €131,285 | €96,425 | -€34,860 | -26.6% |
| Other amounts receivable | 41 | €6 | €12,227 | +€12,221 | +221,398% |
| Cash at bank and in hand | 54/58 | €178,475 | €153,448 | -€25,027 | -14.0% |
| Deferred charges and accrued income | 490/1 | €171 | €331 | +€161 | +94.1% |
| Total equity and liabilities | 10/49 | €1,964,296 | €1,940,069 | -€24,226 | -1.2% |
| Equity | 10/15 | €1,058,778 | €1,255,278 | +€196,500 | +18.6% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Reserves | 13 | €1,058,678 | €1,255,178 | +€196,500 | +18.6% |
| Distributable reserves | 133 | €1,058,678 | €1,255,178 | +€196,500 | +18.6% |
| Amounts payable | 17/49 | €905,518 | €684,792 | -€220,727 | -24.4% |
| Amounts payable after more than one year | 17 | €817,841 | €641,078 | -€176,763 | -21.6% |
| Other amounts payable | 178/9 | €817,841 | €641,078 | -€176,763 | -21.6% |
| Amounts payable within one year | 42/48 | €87,650 | €42,707 | -€44,943 | -51.3% |
| Trade debts | 44 | €11,783 | €10,694 | -€1,089 | -9.2% |
| Suppliers | 440/4 | €11,783 | €10,694 | -€1,089 | -9.2% |
| Taxes, remuneration and social security | 45 | €75,867 | €32,014 | -€43,853 | -57.8% |
| Taxes | 450/3 | €75,867 | €32,014 | -€43,853 | -57.8% |
| Accrued charges and deferred income | 492/3 | €27 | €1,006 | +€979 | +3,616% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €28,631 | €24,026 | -€4,605 | -16.1% |
| Other operating charges | 640/8 | €1,482 | €9,179 | +€7,697 | +519% |
| Gross operating margin | 9900 | €292,935 | €379,128 | +€86,193 | +29.4% |
| Operating profit (loss) | 9901 | €262,822 | €345,922 | +€83,100 | +31.6% |
| Financial income | 75/76B | €16,936 | €11,742 | -€5,194 | -30.7% |
| Recurring financial income | 75 | €16,936 | €11,742 | -€5,194 | -30.7% |
| Financial charges | 65/66B | €481 | €57,079 | +€56,597 | +11,762% |
| Recurring financial charges | 65 | €481 | €57,079 | +€56,597 | +11,762% |
| Profit (loss) for the period before taxes | 9903 | €279,276 | €300,586 | +€21,310 | +7.6% |
| Income taxes | 67/77 | €94,632 | €104,086 | +€9,453 | +10.0% |
| Profit (loss) for the period | 9904 | €184,644 | €196,500 | +€11,856 | +6.4% |
| Profit (loss) for the period to be appropriated | 9905 | €184,644 | €196,500 | +€11,856 | +6.4% |
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 20 October 2026 via checked.be.