VIADIM: 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.
VIADIM
Largest movements
- Cash -€6,105
down €6,105 (-9.0%), from €67,947 to €61,841
mainly Net result for the year (-€6,145) and Receivables within one year (-€2,684)
- Tangible fixed assets -€4,211
down €4,211 (-28.4%), from €14,813 to €10,602
- Receivables within one year +€2,684
up €2,684 (+34.5%), from €7,767 to €10,451
of which Other amounts receivable: +€3,372
- Reserves -€6,978
down €6,978 (-9.2%), from €75,819 to €68,840
- Gross operating margin -€22,903
down €22,903, from €21,857 to -€1,046
- Taxes -€6,748
down €6,748 (-95.8%), from €7,042 to €293
- Depreciation +€1,086
up €1,086 (+34.8%), from €3,125 to €4,211
From the 2025 result to the 2026 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.
Cash bridge derived
Derived from the 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €91,379 | €83,832 | -€7,547 | -8.3% |
| Fixed assets | 21/28 | €14,813 | €10,602 | -€4,211 | -28.4% |
| Tangible fixed assets | 22/27 | €14,813 | €10,602 | -€4,211 | -28.4% |
| Plant, machinery and equipment | 23 | €2,106 | €733 | -€1,373 | -65.2% |
| Furniture and vehicles | 24 | €6,624 | €5,148 | -€1,475 | -22.3% |
| Other tangible fixed assets | 26 | €6,083 | €4,721 | -€1,362 | -22.4% |
| Current assets | 29/58 | €76,566 | €73,230 | -€3,336 | -4.4% |
| Amounts receivable within one year | 40/41 | €7,767 | €10,451 | +€2,684 | +34.5% |
| Trade receivables | 40 | €4,725 | €4,036 | -€689 | -14.6% |
| Other amounts receivable | 41 | €3,042 | €6,415 | +€3,372 | +110.8% |
| Cash at bank and in hand | 54/58 | €67,947 | €61,841 | -€6,105 | -9.0% |
| Deferred charges and accrued income | 490/1 | €852 | €938 | +€85 | +10.0% |
| Total equity and liabilities | 10/49 | €91,379 | €83,832 | -€7,547 | -8.3% |
| Equity | 10/15 | €88,219 | €81,240 | -€6,978 | -7.9% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €75,819 | €68,840 | -€6,978 | -9.2% |
| Distributable reserves | 133 | €75,819 | €68,840 | -€6,978 | -9.2% |
| Amounts payable | 17/49 | €3,161 | €2,592 | -€569 | -18.0% |
| Amounts payable within one year | 42/48 | €2,531 | €2,174 | -€358 | -14.1% |
| Trade debts | 44 | €513 | €703 | +€190 | +37.0% |
| Suppliers | 440/4 | €513 | €703 | +€190 | +37.0% |
| Taxes, remuneration and social security | 45 | €1,159 | €637 | -€522 | -45.0% |
| Taxes | 450/3 | €1,159 | €637 | -€522 | -45.0% |
| Other amounts payable | 47/48 | €859 | €833 | -€26 | -3.0% |
| Accrued charges and deferred income | 492/3 | €630 | €418 | -€211 | -33.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,125 | €4,211 | +€1,086 | +34.8% |
| Other operating charges | 640/8 | €721 | €742 | +€21 | +2.9% |
| Gross operating margin | 9900 | €21,857 | -€1,046 | -€22,903 | |
| Operating profit (loss) | 9901 | €18,011 | -€5,999 | -€24,010 | |
| Financial income | 75/76B | €127 | €222 | +€95 | +74.9% |
| Recurring financial income | 75 | €127 | €222 | +€95 | +74.9% |
| Financial charges | 65/66B | €150 | €74 | -€76 | -50.4% |
| Recurring financial charges | 65 | €150 | €74 | -€76 | -50.4% |
| Profit (loss) for the period before taxes | 9903 | €17,988 | -€5,852 | -€23,840 | |
| Income taxes | 67/77 | €7,042 | €293 | -€6,748 | -95.8% |
| Profit (loss) for the period | 9904 | €10,946 | -€6,145 | -€17,091 | |
| Profit (loss) for the period to be appropriated | 9905 | €10,946 | -€6,145 | -€17,091 |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.