VIAENE BERT: 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.
VIAENE BERT
Largest movements
- Cash +€137,362
up €137,362 (+109.9%), from €124,961 to €262,323
mainly Current investments (+€100,000) and Other debts (+€56,888)
- Current investments -€100,000
down €100,000 (-100.0%), from €100,000 to €0
- Tangible fixed assets -€11,096
down €11,096 (-59.2%), from €18,753 to €7,657
of which Furniture and vehicles: -€5,860
- Other debts +€56,888
up €56,888 (+106.4%), from €53,456 to €110,344
- Reserves -€25,369
down €25,369 (-18.5%), from €137,387 to €112,018
of which Distributable reserves: -€25,369
- Trade debts -€6,364
down €6,364 (-37.5%), from €16,991 to €10,627
- Current portion of long-term debt -€5,540
down €5,540 (-100.0%), from €5,540 to €0
- Tax, wage and social debts +€2,776
up €2,776 (+20.8%), from €13,339 to €16,114
- Gross operating margin +€14,763
up €14,763 (+35.9%), from €41,115 to €55,878
- Taxes +€4,496
up €4,496 (+56.6%), from €7,950 to €12,445
- Financial charges +€982
up €982 (+28.5%), from €3,451 to €4,434
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €249,881 | €273,034 | +€23,154 | +9.3% |
| Fixed assets | 21/28 | €18,753 | €7,657 | -€11,096 | -59.2% |
| Tangible fixed assets | 22/27 | €18,753 | €7,657 | -€11,096 | -59.2% |
| Plant, machinery and equipment | 23 | €5,236 | €0 | -€5,236 | -100.0% |
| Furniture and vehicles | 24 | €13,517 | €7,657 | -€5,860 | -43.3% |
| Current assets | 29/58 | €231,127 | €265,377 | +€34,250 | +14.8% |
| Amounts receivable within one year | 40/41 | €4,742 | €3,054 | -€1,688 | -35.6% |
| Trade receivables | 40 | €3,817 | €2,379 | -€1,438 | -37.7% |
| Other amounts receivable | 41 | €925 | €675 | -€250 | -27.0% |
| Current investments | 50/53 | €100,000 | €0 | -€100,000 | -100.0% |
| Cash at bank and in hand | 54/58 | €124,961 | €262,323 | +€137,362 | +109.9% |
| Deferred charges and accrued income | 490/1 | €1,425 | €0 | -€1,425 | -100.0% |
| Total equity and liabilities | 10/49 | €249,881 | €273,034 | +€23,154 | +9.3% |
| Equity | 10/15 | €157,387 | €132,018 | -€25,369 | -16.1% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €137,387 | €112,018 | -€25,369 | -18.5% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,000 | €2,000 | = | 0.0% |
| Distributable reserves | 133 | €135,387 | €110,018 | -€25,369 | -18.7% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €92,494 | €141,016 | +€48,523 | +52.5% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €89,326 | €137,086 | +€47,760 | +53.5% |
| Current portion of amounts payable after more than one year | 42 | €5,540 | €0 | -€5,540 | -100.0% |
| Trade debts | 44 | €16,991 | €10,627 | -€6,364 | -37.5% |
| Suppliers | 440/4 | €16,991 | €10,627 | -€6,364 | -37.5% |
| Taxes, remuneration and social security | 45 | €13,339 | €16,114 | +€2,776 | +20.8% |
| Taxes | 450/3 | €13,339 | €16,114 | +€2,776 | +20.8% |
| Other amounts payable | 47/48 | €53,456 | €110,344 | +€56,888 | +106.4% |
| Accrued charges and deferred income | 492/3 | €3,168 | €3,931 | +€762 | +24.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,400 | €11,096 | -€304 | -2.7% |
| Other operating charges | 640/8 | €1,575 | €1,127 | -€447 | -28.4% |
| Gross operating margin | 9900 | €41,115 | €55,878 | +€14,763 | +35.9% |
| Operating profit (loss) | 9901 | €28,141 | €43,654 | +€15,514 | +55.1% |
| Financial income | 75/76B | €1,744 | €1,373 | -€371 | -21.3% |
| Recurring financial income | 75 | €1,744 | €1,373 | -€371 | -21.3% |
| Financial charges | 65/66B | €3,451 | €4,434 | +€982 | +28.5% |
| Recurring financial charges | 65 | €3,451 | €4,434 | +€982 | +28.5% |
| Profit (loss) for the period before taxes | 9903 | €26,433 | €40,594 | +€14,160 | +53.6% |
| Income taxes | 67/77 | €7,950 | €12,445 | +€4,496 | +56.6% |
| Profit (loss) for the period | 9904 | €18,484 | €28,148 | +€9,665 | +52.3% |
| Profit (loss) for the period to be appropriated | 9905 | €18,484 | €28,148 | +€9,665 | +52.3% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.