VIAE: 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.
VIAE
Largest movements
- Tangible fixed assets +€21,273
up €21,273 (+10.2%), from €209,435 to €230,709
- Financial fixed assets -€12,150
no longer reported in 2023 (was €12,150)
- Cash -€11,664
down €11,664 (-95.6%), from €12,197 to €533
mainly Investment in fixed assets (net) (-€9,123) and Net result for the year (-€1,969)
No liability line moved by more than 1% of the balance sheet total.
- Gross operating margin +€1,466
up €1,466 (+54.7%), from -€2,679 to -€1,213
- Financial charges -€99
down €99 (-39.3%), from €252 to €153
- Other operating charges +€37
up €37 (+6.5%), from €568 to €604
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €236,262 | €233,935 | -€2,327 | -1.0% |
| Fixed assets | 21/28 | €221,585 | €230,709 | +€9,123 | +4.1% |
| Tangible fixed assets | 22/27 | €209,435 | €230,709 | +€21,273 | +10.2% |
| Assets under construction and advance payments | 27 | €209,435 | €230,709 | +€21,273 | +10.2% |
| Financial fixed assets | 28 | €12,150 | - | -€12,150 | |
| Current assets | 29/58 | €14,676 | €3,226 | -€11,450 | -78.0% |
| Amounts receivable within one year | 40/41 | €2,479 | €2,693 | +€214 | +8.6% |
| Other amounts receivable | 41 | €2,479 | €2,693 | +€214 | +8.6% |
| Cash at bank and in hand | 54/58 | €12,197 | €533 | -€11,664 | -95.6% |
| Total equity and liabilities | 10/49 | €236,262 | €233,935 | -€2,327 | -1.0% |
| Equity | 10/15 | -€55,236 | -€57,206 | -€1,969 | -3.6% |
| Contributions | 10/11 | €18,500 | €18,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€73,736 | -€75,706 | -€1,969 | -2.7% |
| Amounts payable | 17/49 | €291,498 | €291,141 | -€358 | -0.1% |
| Amounts payable within one year | 42/48 | €291,498 | €291,141 | -€358 | -0.1% |
| Trade debts | 44 | €1,151 | €1,637 | +€486 | +42.3% |
| Suppliers | 440/4 | €1,151 | €1,637 | +€486 | +42.3% |
| Other amounts payable | 47/48 | €290,348 | €289,504 | -€844 | -0.3% |
| Other operating charges | 640/8 | €568 | €604 | +€37 | +6.5% |
| Gross operating margin | 9900 | -€2,679 | -€1,213 | +€1,466 | +54.7% |
| Operating profit (loss) | 9901 | -€3,246 | -€1,817 | +€1,429 | +44.0% |
| Financial income | 75/76B | €11 | €1 | -€11 | -92.6% |
| Recurring financial income | 75 | €11 | €1 | -€11 | -92.6% |
| Financial charges | 65/66B | €252 | €153 | -€99 | -39.3% |
| Recurring financial charges | 65 | €252 | €153 | -€99 | -39.3% |
| Profit (loss) for the period before taxes | 9903 | -€3,487 | -€1,969 | +€1,518 | +43.5% |
| Profit (loss) for the period | 9904 | -€3,487 | -€1,969 | +€1,518 | +43.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,487 | -€1,969 | +€1,518 | +43.5% |
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.