VIAFORM: 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.
VIAFORM
Largest movements
- Cash +€5,904
up €5,904 (+16.7%), from €35,300 to €41,205
mainly Tax, wage and social debts (+€4,158) and Net result for the year (+€3,949)
- Receivables within one year +€3,426
up €3,426 (+31.4%), from €10,915 to €14,341
of which Trade receivables: +€5,000
- Deferred charges and accrued income -€835
down €835 (-35.9%), from €2,323 to €1,488
- Tax, wage and social debts +€4,158
up €4,158 (+248.3%), from €1,675 to €5,833
of which Taxes: +€2,158
- Profit (loss) carried forward +€3,949
up €3,949 (+11.2%), from €35,301 to €39,250
- Accrued charges and deferred income +€686
up €686 (+47.6%), from €1,440 to €2,126
- Gross operating margin +€7,497
up €7,497, from -€658 to €6,838
- Taxes +€1,880
up €1,880 (+1319.0%), from €143 to €2,023
- Other operating charges -€704
down €704 (-51.8%), from €1,358 to €655
- Financial charges -€319
down €319 (-39.1%), from €816 to €497
- Depreciation -€283
down €283 (-76.1%), from €371 to €89
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 | €48,633 | €57,040 | +€8,407 | +17.3% |
| Fixed assets | 21/28 | €94 | €6 | -€89 | -94.1% |
| Tangible fixed assets | 22/27 | €94 | €6 | -€89 | -94.1% |
| Plant, machinery and equipment | 23 | €94 | €6 | -€89 | -94.1% |
| Furniture and vehicles | 24 | €0 | €0 | = | |
| Current assets | 29/58 | €48,538 | €57,034 | +€8,496 | +17.5% |
| Amounts receivable within one year | 40/41 | €10,915 | €14,341 | +€3,426 | +31.4% |
| Trade receivables | 40 | €4,580 | €9,580 | +€5,000 | +109.2% |
| Other amounts receivable | 41 | €6,335 | €4,761 | -€1,574 | -24.8% |
| Cash at bank and in hand | 54/58 | €35,300 | €41,205 | +€5,904 | +16.7% |
| Deferred charges and accrued income | 490/1 | €2,323 | €1,488 | -€835 | -35.9% |
| Total equity and liabilities | 10/49 | €48,633 | €57,040 | +€8,407 | +17.3% |
| Equity | 10/15 | €43,361 | €47,310 | +€3,949 | +9.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €35,301 | €39,250 | +€3,949 | +11.2% |
| Amounts payable | 17/49 | €5,272 | €9,730 | +€4,458 | +84.6% |
| Amounts payable within one year | 42/48 | €3,832 | €7,604 | +€3,772 | +98.4% |
| Trade debts | 44 | €2,158 | €1,771 | -€386 | -17.9% |
| Suppliers | 440/4 | €2,158 | €1,771 | -€386 | -17.9% |
| Taxes, remuneration and social security | 45 | €1,675 | €5,833 | +€4,158 | +248.3% |
| Taxes | 450/3 | €1,175 | €3,333 | +€2,158 | +183.7% |
| Remuneration and social security | 454/9 | €500 | €2,500 | +€2,000 | +400.0% |
| Accrued charges and deferred income | 492/3 | €1,440 | €2,126 | +€686 | +47.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €371 | €89 | -€283 | -76.1% |
| Other operating charges | 640/8 | €1,358 | €655 | -€704 | -51.8% |
| Gross operating margin | 9900 | -€658 | €6,838 | +€7,497 | |
| Operating profit (loss) | 9901 | -€2,388 | €6,095 | +€8,483 | |
| Financial income | 75/76B | €271 | €374 | +€103 | +37.9% |
| Recurring financial income | 75 | €271 | €374 | +€103 | +37.9% |
| Financial charges | 65/66B | €816 | €497 | -€319 | -39.1% |
| Recurring financial charges | 65 | €816 | €497 | -€319 | -39.1% |
| Profit (loss) for the period before taxes | 9903 | -€2,933 | €5,972 | +€8,905 | |
| Income taxes | 67/77 | €143 | €2,023 | +€1,880 | +1319.0% |
| Profit (loss) for the period | 9904 | -€3,076 | €3,949 | +€7,025 | |
| Profit (loss) for the period to be appropriated | 9905 | -€3,076 | €3,949 | +€7,025 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.