VIACONTA: 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.
VIACONTA
Largest movements
- Receivables within one year -€19,878
down €19,878 (-25.5%), from €78,043 to €58,165
of which Trade receivables: -€15,313
- Current investments +€15,000
up €15,000 (+25.0%), from €60,000 to €75,000
- Tangible fixed assets -€5,375
down €5,375 (-22.4%), from €23,982 to €18,606
of which Furniture and vehicles: -€2,943
- Cash -€3,013
down €3,013 (-6.5%), from €46,593 to €43,579
mainly Contributions, distributions and other (-€152,391) and Current investments (-€15,000)
- Reserves -€33,776
no longer reported in 2025 (was €33,776)
- Other debts +€24,881
up €24,881 (+21.6%), from €115,319 to €140,200
- Trade debts -€8,209
down €8,209 (-75.1%), from €10,927 to €2,718
- Tax, wage and social debts +€3,593
up €3,593 (+11.9%), from €30,180 to €33,773
- Gross operating margin +€10,157
up €10,157 (+6.6%), from €154,586 to €164,743
- Taxes +€1,792
up €1,792 (+5.2%), from €34,289 to €36,081
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 | €208,844 | €195,610 | -€13,234 | -6.3% |
| Fixed assets | 21/28 | €23,982 | €18,606 | -€5,375 | -22.4% |
| Tangible fixed assets | 22/27 | €23,982 | €18,606 | -€5,375 | -22.4% |
| Furniture and vehicles | 24 | €6,761 | €3,817 | -€2,943 | -43.5% |
| Other tangible fixed assets | 26 | €17,221 | €14,789 | -€2,432 | -14.1% |
| Current assets | 29/58 | €184,862 | €177,004 | -€7,858 | -4.3% |
| Amounts receivable within one year | 40/41 | €78,043 | €58,165 | -€19,878 | -25.5% |
| Trade receivables | 40 | €71,821 | €56,507 | -€15,313 | -21.3% |
| Other amounts receivable | 41 | €6,223 | €1,658 | -€4,565 | -73.4% |
| Current investments | 50/53 | €60,000 | €75,000 | +€15,000 | +25.0% |
| Cash at bank and in hand | 54/58 | €46,593 | €43,579 | -€3,013 | -6.5% |
| Deferred charges and accrued income | 490/1 | €227 | €260 | +€34 | +14.8% |
| Total equity and liabilities | 10/49 | €208,844 | €195,610 | -€13,234 | -6.3% |
| Equity | 10/15 | €52,376 | €18,600 | -€33,776 | -64.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €33,776 | - | -€33,776 | |
| Distributable reserves | 133 | €33,776 | - | -€33,776 | |
| Amounts payable | 17/49 | €156,468 | €177,010 | +€20,542 | +13.1% |
| Amounts payable within one year | 42/48 | €156,426 | €176,692 | +€20,266 | +13.0% |
| Trade debts | 44 | €10,927 | €2,718 | -€8,209 | -75.1% |
| Suppliers | 440/4 | €10,927 | €2,718 | -€8,209 | -75.1% |
| Taxes, remuneration and social security | 45 | €30,180 | €33,773 | +€3,593 | +11.9% |
| Taxes | 450/3 | €30,180 | €33,773 | +€3,593 | +11.9% |
| Other amounts payable | 47/48 | €115,319 | €140,200 | +€24,881 | +21.6% |
| Accrued charges and deferred income | 492/3 | €42 | €318 | +€277 | +661% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,375 | €5,375 | -€0 | 0.0% |
| Other operating charges | 640/8 | €935 | €1,024 | +€90 | +9.6% |
| Gross operating margin | 9900 | €154,586 | €164,743 | +€10,157 | +6.6% |
| Operating profit (loss) | 9901 | €148,276 | €158,343 | +€10,067 | +6.8% |
| Financial income | 75/76B | €481 | €501 | +€20 | +4.1% |
| Recurring financial income | 75 | €481 | €501 | +€20 | +4.1% |
| Financial charges | 65/66B | €3,090 | €4,148 | +€1,057 | +34.2% |
| Recurring financial charges | 65 | €3,090 | €4,148 | +€1,057 | +34.2% |
| Profit (loss) for the period before taxes | 9903 | €145,667 | €154,696 | +€9,029 | +6.2% |
| Income taxes | 67/77 | €34,289 | €36,081 | +€1,792 | +5.2% |
| Profit (loss) for the period | 9904 | €111,378 | €118,615 | +€7,237 | +6.5% |
| Profit (loss) for the period to be appropriated | 9905 | €111,378 | €118,615 | +€7,237 | +6.5% |
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 26 October 2026 via checked.be.