VIACOM: 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
VIACOM
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€2.1m
2024 · €112,336+€2.0m
Equity
€3.5m
2024 · €1.4m+€2.1m
Cash
€486
2024 · €11,007-€10,521
Balance sheet total
€4.2m
2024 · €4.0m+€217,111
Largest movements
Assets
- Receivables within one year +€3.1m
up €3.1m (+378.3%), from €829,928 to €4.0m
of which Other amounts receivable: +€3.2m
- Receivables after one year -€2.5m
down €2.5m (-100.0%), from €2.5m to €0
- Tangible fixed assets -€453,961
down €453,961 (-100.0%), from €453,961 to €0
Equity and liabilities
- Short-term financial debts -€2.5m
down €2.5m (-100.0%), from €2.5m to €0
- Reserves +€2.1m
up €2.1m (+162.8%), from €1.3m to €3.4m
of which Tax-exempt reserves: +€1.9m
- Provisions +€673,249
new in 2025: €673,249
- Accrued charges and deferred income -€47,731
down €47,731 (-100.0%), from €47,731 to €0
Income statement
- Gross operating margin +€2.8m
new in 2025: €2.8m
- Other operating income -€238,255
no longer reported in 2025 (was €238,255)
- Financial income -€82,000
down €82,000 (-65.6%), from €125,000 to €43,000
- Depreciation -€78,586
down €78,586 (-100.0%), from €78,586 to €0
- Financial charges -€71,929
down €71,929 (-62.2%), from €115,713 to €43,785
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
€112,336
Depreciation
+€78,586
Other operating charges
-€379
Other operating items
+€2.6m
Financial income
-€82,000
Financial charges
+€71,929
Taxes
+€8,288
Deferred taxes and other
-€673,249
Result 2025
€2.1m
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
+€2.0m
Investment
+€453,961
Financing
-€2.5m
Cash 2024
€11,007
From operations (derived)
+€2.0m
Net result for the year
+€2.1m
Receivables after one year
+€2.5m
Receivables within one year
-€3.1m
Deferred charges and accrued income
-€41,817
Provisions
+€673,249
Smaller working-capital items
-€3,626
Accrued charges and deferred income
-€47,731
Investment (derived)
+€453,961
Investment in fixed assets (net)
+€453,961
Financing
-€2.5m
Short-term financial debts
-€2.5m
Cash 2025
€486
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €3,968,391 | €4,185,502 | +€217,111 | +5.5% |
| Fixed assets | 21/28 | €453,961 | €0 | -€453,961 | -100.0% |
| Tangible fixed assets | 22/27 | €453,961 | €0 | -€453,961 | -100.0% |
| Land and buildings | 22 | €453,961 | €0 | -€453,961 | -100.0% |
| Current assets | 29/58 | €3,514,430 | €4,185,502 | +€671,071 | +19.1% |
| Amounts receivable after more than one year | 29 | €2,500,000 | €0 | -€2.5m | -100.0% |
| Other amounts receivable | 291 | €2,500,000 | €0 | -€2.5m | -100.0% |
| Stocks and contracts in progress | 3 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €829,928 | €3,969,702 | +€3.1m | +378.3% |
| Trade receivables | 40 | €38,783 | €0 | -€38,783 | -100.0% |
| Other amounts receivable | 41 | €791,145 | €3,969,702 | +€3.2m | +401.8% |
| Cash at bank and in hand | 54/58 | €11,007 | €486 | -€10,521 | -95.6% |
| Deferred charges and accrued income | 490/1 | €173,495 | €215,313 | +€41,817 | +24.1% |
| Total equity and liabilities | 10/49 | €3,968,391 | €4,185,502 | +€217,111 | +5.5% |
| Equity | 10/15 | €1,406,631 | €3,501,851 | +€2.1m | +149.0% |
| Contributions | 10/11 | €120,000 | €120,000 | = | 0.0% |
| Capital | 10 | €120,000 | €120,000 | = | 0.0% |
| Issued capital | 100 | €120,000 | €120,000 | = | 0.0% |
| Reserves | 13 | €1,286,631 | €3,381,851 | +€2.1m | +162.8% |
| Non-distributable reserves | 130/1 | €12,000 | €12,000 | = | 0.0% |
| Legal reserve | 130 | €12,000 | €12,000 | = | 0.0% |
| Tax-exempt reserves | 132 | €71,570 | €2,019,746 | +€1.9m | +2722.1% |
| Distributable reserves | 133 | €1,203,061 | €1,350,105 | +€147,044 | +12.2% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Provisions and deferred taxes | 16 | - | €673,249 | +€673,249 | |
| Deferred taxes | 168 | - | €673,249 | +€673,249 | |
| Amounts payable | 17/49 | €2,561,760 | €10,402 | -€2.6m | -99.6% |
| Amounts payable within one year | 42/48 | €2,514,028 | €10,402 | -€2.5m | -99.6% |
| Financial debts | 43 | €2,500,000 | €0 | -€2.5m | -100.0% |
| Credit institutions | 430/8 | €2,500,000 | €0 | -€2.5m | -100.0% |
| Trade debts | 44 | €4,649 | €429 | -€4,220 | -90.8% |
| Suppliers | 440/4 | €4,649 | €429 | -€4,220 | -90.8% |
| Taxes, remuneration and social security | 45 | €9,379 | €9,973 | +€594 | +6.3% |
| Taxes | 450/3 | €9,379 | €9,973 | +€594 | +6.3% |
| Accrued charges and deferred income | 492/3 | €47,731 | €0 | -€47,731 | -100.0% |
| Operating income | 70/76A | €238,255 | - | -€238,255 | |
| Other operating income | 74 | €238,255 | - | -€238,255 | |
| Non-recurring operating income | 76A | - | €2,771,039 | +€2.8m | |
| Operating charges | 60/66A | €101,932 | - | -€101,932 | |
| Services and other goods | 61 | €11,284 | - | -€11,284 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €78,586 | €0 | -€78,586 | -100.0% |
| Other operating charges | 640/8 | €12,062 | €12,441 | +€379 | +3.1% |
| Gross operating margin | 9900 | - | €2,806,680 | +€2.8m | |
| Operating profit (loss) | 9901 | €136,323 | €2,794,239 | +€2.7m | +1949.7% |
| Financial income | 75/76B | €125,000 | €43,000 | -€82,000 | -65.6% |
| Recurring financial income | 75 | €125,000 | €43,000 | -€82,000 | -65.6% |
| Income from financial fixed assets | 750 | €0 | - | = | |
| Income from current assets | 751 | €125,000 | - | -€125,000 | |
| Other financial income | 752/9 | €0 | - | = | |
| Financial charges | 65/66B | €115,713 | €43,785 | -€71,929 | -62.2% |
| Recurring financial charges | 65 | €115,713 | €43,785 | -€71,929 | -62.2% |
| Debt charges | 650 | €114,909 | - | -€114,909 | |
| Other financial charges | 652/9 | €804 | - | -€804 | |
| Profit (loss) for the period before taxes | 9903 | €145,610 | €2,793,454 | +€2.6m | +1818.5% |
| Transfer to deferred taxes | 680 | - | €673,249 | +€673,249 | |
| Income taxes | 67/77 | €33,274 | €24,986 | -€8,288 | -24.9% |
| Taxes | 670/3 | €36,879 | - | -€36,879 | |
| Tax adjustments and reversals of tax provisions | 77 | €3,605 | - | -€3,605 | |
| Profit (loss) for the period | 9904 | €112,336 | €2,095,220 | +€2.0m | +1765.1% |
| Transfer from tax-exempt reserves | 789 | - | €71,570 | +€71,570 | |
| Transfer to tax-exempt reserves | 689 | - | €2,019,746 | +€2.0m | |
| Profit (loss) for the period to be appropriated | 9905 | €112,336 | €147,044 | +€34,708 | +30.9% |
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 8 October 2026 via checked.be.