ViaCognito: 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.
ViaCognito
Largest movements
- Cash -€39,138
down €39,138 (-80.4%), from €48,663 to €9,525
mainly Net result for the year (-€24,125) and Tax, wage and social debts (-€10,098)
- Tangible fixed assets -€8,802
down €8,802 (-10.1%), from €86,990 to €78,188
of which Furniture and vehicles: -€6,454
- Receivables within one year +€5,272
up €5,272 (+52.7%), from €10,000 to €15,272
of which Trade receivables: +€9,166
- Profit (loss) carried forward -€23,420
down €23,420, from €0 to -€23,420
- Tax, wage and social debts -€10,098
down €10,098 (-38.8%), from €26,036 to €15,938
of which Taxes: -€7,609
- Debts after one year -€5,333
down €5,333 (-14.1%), from €37,778 to €32,445
- Current portion of long-term debt -€3,429
down €3,429 (-39.1%), from €8,762 to €5,333
- Gross operating margin -€52,291
down €52,291, from €47,065 to -€5,225
- Taxes -€10,956
down €10,956 (-93.2%), from €11,757 to €801
- Depreciation +€2,276
up €2,276 (+24.9%), from €9,134 to €11,410
- Other operating charges +€2,153
up €2,153 (+75.2%), from €2,863 to €5,015
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 | €158,696 | €114,755 | -€43,942 | -27.7% |
| Fixed assets | 21/28 | €91,811 | €81,631 | -€10,181 | -11.1% |
| Intangible fixed assets | 21 | €4,821 | €3,443 | -€1,379 | -28.6% |
| Tangible fixed assets | 22/27 | €86,990 | €78,188 | -€8,802 | -10.1% |
| Land and buildings | 22 | €69,815 | €67,466 | -€2,348 | -3.4% |
| Furniture and vehicles | 24 | €17,175 | €10,721 | -€6,454 | -37.6% |
| Current assets | 29/58 | €66,885 | €33,124 | -€33,761 | -50.5% |
| Amounts receivable after more than one year | 29 | €7,703 | €7,122 | -€581 | -7.5% |
| Other amounts receivable | 291 | €7,703 | €7,122 | -€581 | -7.5% |
| Amounts receivable within one year | 40/41 | €10,000 | €15,272 | +€5,272 | +52.7% |
| Trade receivables | 40 | €0 | €9,166 | +€9,166 | |
| Other amounts receivable | 41 | €10,000 | €6,106 | -€3,894 | -38.9% |
| Cash at bank and in hand | 54/58 | €48,663 | €9,525 | -€39,138 | -80.4% |
| Deferred charges and accrued income | 490/1 | €518 | €1,205 | +€687 | +133% |
| Total equity and liabilities | 10/49 | €158,696 | €114,755 | -€43,942 | -27.7% |
| Equity | 10/15 | €75,517 | €51,392 | -€24,125 | -31.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €69,317 | €68,612 | -€705 | -1.0% |
| Non-distributable reserves | 130/1 | €930 | €0 | -€930 | -100% |
| Reserves not available under the articles | 1311 | €930 | €0 | -€930 | -100% |
| Distributable reserves | 133 | €68,387 | €68,612 | +€225 | +0.3% |
| Profit (loss) carried forward | 14 | €0 | -€23,420 | -€23,420 | |
| Amounts payable | 17/49 | €83,179 | €63,363 | -€19,817 | -23.8% |
| Amounts payable after more than one year | 17 | €37,778 | €32,445 | -€5,333 | -14.1% |
| Financial debts | 170/4 | €37,778 | €32,445 | -€5,333 | -14.1% |
| Amounts payable within one year | 42/48 | €44,966 | €30,438 | -€14,528 | -32.3% |
| Current portion of amounts payable after more than one year | 42 | €8,762 | €5,333 | -€3,429 | -39.1% |
| Trade debts | 44 | €10,168 | €9,166 | -€1,002 | -9.9% |
| Suppliers | 440/4 | €10,168 | €9,166 | -€1,002 | -9.9% |
| Taxes, remuneration and social security | 45 | €26,036 | €15,938 | -€10,098 | -38.8% |
| Taxes | 450/3 | €23,547 | €15,938 | -€7,609 | -32.3% |
| Remuneration and social security | 454/9 | €2,489 | €0 | -€2,489 | -100% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Accrued charges and deferred income | 492/3 | €435 | €480 | +€45 | +10.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,134 | €11,410 | +€2,276 | +24.9% |
| Other operating charges | 640/8 | €2,863 | €5,015 | +€2,153 | +75.2% |
| Gross operating margin | 9900 | €47,065 | -€5,225 | -€52,291 | |
| Operating profit (loss) | 9901 | €35,069 | -€21,650 | -€56,720 | |
| Financial income | 75/76B | €188 | €113 | -€76 | -40.1% |
| Recurring financial income | 75 | €188 | €113 | -€76 | -40.1% |
| Financial charges | 65/66B | €2,204 | €1,787 | -€417 | -18.9% |
| Recurring financial charges | 65 | €2,204 | €1,787 | -€417 | -18.9% |
| Profit (loss) for the period before taxes | 9903 | €33,054 | -€23,324 | -€56,378 | |
| Income taxes | 67/77 | €11,757 | €801 | -€10,956 | -93.2% |
| Profit (loss) for the period | 9904 | €21,297 | -€24,125 | -€45,422 | |
| Profit (loss) for the period to be appropriated | 9905 | €21,297 | -€24,125 | -€45,422 |
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.