VIAENE CONSULT: 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 CONSULT
Largest movements
- Receivables within one year -€65,200
down €65,200 (-7.8%), from €837,739 to €772,539
- Debts after one year -€45,000
down €45,000 (-32.4%), from €138,750 to €93,750
- Gross operating margin +€1,672
up €1,672 (+95.6%), from -€1,749 to -€77
- Financial charges -€1,260
down €1,260 (-11.0%), from €11,450 to €10,190
- Other operating charges -€115
no longer reported in 2024 (was €115)
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,546,727 | €1,491,460 | -€55,267 | -3.6% |
| Fixed assets | 21/28 | €708,409 | €708,409 | = | 0.0% |
| Financial fixed assets | 28 | €708,409 | €708,409 | = | 0.0% |
| Current assets | 29/58 | €838,318 | €783,051 | -€55,267 | -6.6% |
| Amounts receivable within one year | 40/41 | €837,739 | €772,539 | -€65,200 | -7.8% |
| Other amounts receivable | 41 | €837,739 | €772,539 | -€65,200 | -7.8% |
| Cash at bank and in hand | 54/58 | €579 | €10,512 | +€9,933 | +1,717% |
| Total equity and liabilities | 10/49 | €1,546,727 | €1,491,460 | -€55,267 | -3.6% |
| Equity | 10/15 | €891,965 | €881,698 | -€10,267 | -1.2% |
| Contributions | 10/11 | €867,650 | €867,650 | = | 0.0% |
| Capital | 10 | €867,650 | €867,650 | = | 0.0% |
| Issued capital | 100 | €867,650 | €867,650 | = | 0.0% |
| Reserves | 13 | €24,644 | €24,644 | = | 0.0% |
| Non-distributable reserves | 130/1 | €24,644 | €24,644 | = | 0.0% |
| Reserves not available under the articles | 1311 | €24,644 | €24,644 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€330 | -€10,597 | -€10,267 | -3,116% |
| Amounts payable | 17/49 | €654,762 | €609,762 | -€45,000 | -6.9% |
| Amounts payable after more than one year | 17 | €138,750 | €93,750 | -€45,000 | -32.4% |
| Financial debts | 170/4 | €138,750 | €93,750 | -€45,000 | -32.4% |
| Amounts payable within one year | 42/48 | €516,012 | €516,012 | = | 0.0% |
| Trade debts | 44 | €45,000 | €45,000 | = | 0.0% |
| Suppliers | 440/4 | €45,000 | €45,000 | = | 0.0% |
| Other amounts payable | 47/48 | €471,012 | €471,012 | = | 0.0% |
| Other operating charges | 640/8 | €115 | - | -€115 | |
| Gross operating margin | 9900 | -€1,749 | -€77 | +€1,672 | +95.6% |
| Operating profit (loss) | 9901 | -€1,864 | -€77 | +€1,787 | +95.9% |
| Financial charges | 65/66B | €11,450 | €10,190 | -€1,260 | -11.0% |
| Recurring financial charges | 65 | €11,450 | €10,190 | -€1,260 | -11.0% |
| Profit (loss) for the period before taxes | 9903 | -€13,314 | -€10,267 | +€3,047 | +22.9% |
| Profit (loss) for the period | 9904 | -€13,314 | -€10,267 | +€3,047 | +22.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€13,314 | -€10,267 | +€3,047 | +22.9% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.