Viaene Technics: 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.
Viaene Technics
Largest movements
- Tangible fixed assets -€3,687
down €3,687 (-26.7%), from €13,793 to €10,106
- Cash -€1,612
down €1,612 (-23.3%), from €6,918 to €5,306
mainly Trade debts (-€18,040) and Other debts (-€5,101)
- Profit (loss) carried forward +€24,608
up €24,608 (+85.5%), from -€28,779 to -€4,171
- Trade debts -€18,040
down €18,040 (-51.9%), from €34,757 to €16,717
- Other debts -€5,101
down €5,101 (-45.6%), from €11,198 to €6,097
- Tax, wage and social debts -€3,526
no longer reported in 2024 (was €3,526)
of which Taxes: -€3,062
- Debts after one year -€2,503
down €2,503 (-85.6%), from €2,925 to €422
- Gross operating margin +€43,424
up €43,424 (+127.3%), from €34,114 to €77,538
- Taxes -€4,777
down €4,777, from €2,360 to -€2,417
- Financial income +€4,598
up €4,598 (+24200.0%), from €19 to €4,617
of which Non-recurring financial income: +€3,798
- Other operating charges +€1,086
up €1,086 (+69.7%), from €1,557 to €2,643
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.
Cash bridge derived
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 | €67,021 | €61,541 | -€5,480 | -8.2% |
| Fixed assets | 21/28 | €13,793 | €10,106 | -€3,687 | -26.7% |
| Tangible fixed assets | 22/27 | €13,793 | €10,106 | -€3,687 | -26.7% |
| Furniture and vehicles | 24 | €13,793 | €10,106 | -€3,687 | -26.7% |
| Current assets | 29/58 | €53,228 | €51,435 | -€1,793 | -3.4% |
| Amounts receivable after more than one year | 29 | €15,000 | €15,000 | = | 0.0% |
| Trade receivables | 290 | €15,000 | €15,000 | = | 0.0% |
| Stocks and contracts in progress | 3 | €37 | €37 | = | 0.0% |
| Stocks | 30/36 | €37 | €37 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €31,273 | €31,092 | -€181 | -0.6% |
| Trade receivables | 40 | €26,063 | €27,971 | +€1,908 | +7.3% |
| Other amounts receivable | 41 | €5,210 | €3,121 | -€2,089 | -40.1% |
| Cash at bank and in hand | 54/58 | €6,918 | €5,306 | -€1,612 | -23.3% |
| Total equity and liabilities | 10/49 | €67,021 | €61,541 | -€5,480 | -8.2% |
| Equity | 10/15 | €10,481 | €35,173 | +€24,692 | +235.6% |
| Contributions | 10/11 | €12,400 | €12,484 | +€84 | +0.7% |
| Capital | 10 | €12,400 | €12,484 | +€84 | +0.7% |
| Issued capital | 100 | €18,600 | €18,684 | +€84 | +0.5% |
| Uncalled capital | 101 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €26,860 | €26,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €25,000 | €25,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€28,779 | -€4,171 | +€24,608 | +85.5% |
| Amounts payable | 17/49 | €56,540 | €26,368 | -€30,172 | -53.4% |
| Amounts payable after more than one year | 17 | €2,925 | €422 | -€2,503 | -85.6% |
| Financial debts | 170/4 | €2,925 | €422 | -€2,503 | -85.6% |
| Amounts payable within one year | 42/48 | €53,615 | €25,946 | -€27,669 | -51.6% |
| Current portion of amounts payable after more than one year | 42 | €2,456 | €2,503 | +€47 | +1.9% |
| Financial debts | 43 | €1,678 | €629 | -€1,049 | -62.5% |
| Credit institutions | 430/8 | €1,678 | €629 | -€1,049 | -62.5% |
| Trade debts | 44 | €34,757 | €16,717 | -€18,040 | -51.9% |
| Suppliers | 440/4 | €34,757 | €16,717 | -€18,040 | -51.9% |
| Taxes, remuneration and social security | 45 | €3,526 | - | -€3,526 | |
| Taxes | 450/3 | €3,062 | - | -€3,062 | |
| Remuneration and social security | 454/9 | €464 | - | -€464 | |
| Other amounts payable | 47/48 | €11,198 | €6,097 | -€5,101 | -45.6% |
| Non-recurring operating income | 76A | - | €3,700 | +€3,700 | |
| Remuneration, social security and pensions | 62 | €52,955 | €52,473 | -€482 | -0.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,493 | €4,632 | +€139 | +3.1% |
| Other operating charges | 640/8 | €1,557 | €2,643 | +€1,086 | +69.7% |
| Gross operating margin | 9900 | €34,114 | €77,538 | +€43,424 | +127.3% |
| Operating profit (loss) | 9901 | -€24,891 | €17,790 | +€42,681 | |
| Financial income | 75/76B | €19 | €4,617 | +€4,598 | +24200.0% |
| Recurring financial income | 75 | €19 | €819 | +€800 | +4210.5% |
| Non-recurring financial income | 76B | - | €3,798 | +€3,798 | |
| Financial charges | 65/66B | €610 | €216 | -€394 | -64.6% |
| Recurring financial charges | 65 | €610 | €216 | -€394 | -64.6% |
| Profit (loss) for the period before taxes | 9903 | -€25,482 | €22,191 | +€47,673 | |
| Income taxes | 67/77 | €2,360 | -€2,417 | -€4,777 | |
| Profit (loss) for the period | 9904 | -€27,842 | €24,608 | +€52,450 | |
| Profit (loss) for the period to be appropriated | 9905 | -€27,842 | €24,608 | +€52,450 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.