VIAFOUND: 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.
VIAFOUND
Largest movements
- Cash +€67,657
up €67,657 (+34.4%), from €196,870 to €264,527
mainly Net result for the year (+€41,671) and Receivables within one year (+€21,819)
- Receivables within one year -€21,819
down €21,819 (-40.1%), from €54,408 to €32,589
- Reserves +€41,600
up €41,600 (+26.1%), from €159,151 to €200,751
of which Distributable reserves: +€195,750
- Depreciation -€3,812
down €3,812 (-57.4%), from €6,643 to €2,831
- Taxes +€2,498
up €2,498 (+18.6%), from €13,412 to €15,910
- Gross operating margin -€1,813
down €1,813 (-2.9%), from €63,009 to €61,197
- Other operating charges +€719
new in 2021: €719
From the 2020 result to the 2021 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 2020 and 2021 balance sheets and the 2021 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2020 | 2021 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €358,494 | €402,497 | +€44,003 | +12.3% |
| Fixed assets | 21/28 | €107,216 | €104,386 | -€2,831 | -2.6% |
| Tangible fixed assets | 22/27 | €18,518 | €15,688 | -€2,831 | -15.3% |
| Land and buildings | 22 | - | €13,540 | +€13,540 | |
| Furniture and vehicles | 24 | - | €2,148 | +€2,148 | |
| Financial fixed assets | 28 | €88,698 | €88,698 | = | 0.0% |
| Current assets | 29/58 | €251,278 | €298,111 | +€46,833 | +18.6% |
| Amounts receivable within one year | 40/41 | €54,408 | €32,589 | -€21,819 | -40.1% |
| Trade receivables | 40 | - | €32,567 | +€32,567 | |
| Other amounts receivable | 41 | - | €22 | +€22 | |
| Cash at bank and in hand | 54/58 | €196,870 | €264,527 | +€67,657 | +34.4% |
| Deferred charges and accrued income | 490/1 | - | €995 | +€995 | |
| Total equity and liabilities | 10/49 | €358,494 | €402,497 | +€44,003 | +12.3% |
| Equity | 10/15 | €332,256 | €373,927 | +€41,671 | +12.5% |
| Contributions | 10/11 | €173,145 | €173,145 | = | 0.0% |
| Capital | 10 | - | €173,145 | +€173,145 | |
| Issued capital | 100 | - | €173,145 | +€173,145 | |
| Reserves | 13 | €159,151 | €200,751 | +€41,600 | +26.1% |
| Non-distributable reserves | 130/1 | - | €5,001 | +€5,001 | |
| Legal reserve | 130 | - | €5,001 | +€5,001 | |
| Distributable reserves | 133 | - | €195,750 | +€195,750 | |
| Profit (loss) carried forward | 14 | -€40 | €30 | +€71 | |
| Amounts payable | 17/49 | €26,238 | €28,570 | +€2,332 | +8.9% |
| Amounts payable within one year | 42/48 | €26,059 | €28,570 | +€2,511 | +9.6% |
| Trade debts | 44 | €4,624 | €4,928 | +€304 | +6.6% |
| Suppliers | 440/4 | - | €4,928 | +€4,928 | |
| Taxes, remuneration and social security | 45 | - | €23,642 | +€23,642 | |
| Taxes | 450/3 | - | €23,642 | +€23,642 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,643 | €2,831 | -€3,812 | -57.4% |
| Other operating charges | 640/8 | - | €719 | +€719 | |
| Gross operating margin | 9900 | €63,009 | €61,197 | -€1,813 | -2.9% |
| Operating profit (loss) | 9901 | €55,548 | €57,647 | +€2,100 | +3.8% |
| Financial income | 75/76B | - | €11 | +€11 | |
| Recurring financial income | 75 | €53 | €11 | -€42 | -79.4% |
| Financial charges | 65/66B | - | €78 | +€78 | |
| Recurring financial charges | 65 | €236 | €78 | -€158 | -67.0% |
| Profit (loss) for the period before taxes | 9903 | €55,365 | €57,580 | +€2,215 | +4.0% |
| Income taxes | 67/77 | €13,412 | €15,910 | +€2,498 | +18.6% |
| Profit (loss) for the period | 9904 | €41,953 | €41,671 | -€282 | -0.7% |
| Profit (loss) for the period to be appropriated | 9905 | €41,953 | €41,671 | -€282 | -0.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2020 and 31 December 2021. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 September 2026 via checked.be.