ViaFrites Service: 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.
ViaFrites Service
Largest movements
- Receivables within one year -€495,357
down €495,357 (-43.8%), from €1.1m to €635,174
of which Other amounts receivable: -€411,226
- Cash +€81,427
up €81,427 (+23.8%), from €342,625 to €424,053
mainly Net result for the year (+€606,335) and Receivables within one year (+€495,357)
- Tangible fixed assets +€34,604
up €34,604 (+24.4%), from €142,092 to €176,696
of which Furniture and vehicles: +€74,235
- Intangible fixed assets -€19,000
down €19,000 (-22.5%), from €84,597 to €65,597
- Reserves -€243,665
down €243,665 (-24.2%), from €1.0m to €763,586
of which Distributable reserves: -€412,065
- Debts after one year -€75,850
down €75,850 (-73.7%), from €102,960 to €27,110
- Trade debts -€57,924
down €57,924 (-15.5%), from €372,564 to €314,640
- Other debts -€35,000
no longer reported in 2025 (was €35,000)
- Tax, wage and social debts +€24,222
up €24,222 (+25.4%), from €95,367 to €119,589
of which Taxes: +€30,949
- Gross operating margin -€671,957
down €671,957 (-36.8%), from €1.8m to €1.2m
- Staff costs -€247,884
down €247,884 (-51.9%), from €478,054 to €230,170
- Depreciation -€149,164
down €149,164 (-65.2%), from €228,704 to €79,540
- Taxes -€62,602
down €62,602 (-23.1%), from €271,065 to €208,463
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.
Derived cash bridge
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 | €1,716,806 | €1,320,775 | -€396,031 | -23.1% |
| Fixed assets | 21/28 | €226,689 | €242,293 | +€15,604 | +6.9% |
| Intangible fixed assets | 21 | €84,597 | €65,597 | -€19,000 | -22.5% |
| Tangible fixed assets | 22/27 | €142,092 | €176,696 | +€34,604 | +24.4% |
| Plant, machinery and equipment | 23 | €6,749 | €4,209 | -€2,540 | -37.6% |
| Furniture and vehicles | 24 | €46,399 | €120,634 | +€74,235 | +160% |
| Leasing and similar rights | 25 | €88,944 | €51,852 | -€37,092 | -41.7% |
| Current assets | 29/58 | €1,490,117 | €1,078,482 | -€411,635 | -27.6% |
| Stocks and contracts in progress | 3 | €8,030 | €10,145 | +€2,115 | +26.3% |
| Stocks | 30/36 | €8,030 | €10,145 | +€2,115 | +26.3% |
| Amounts receivable within one year | 40/41 | €1,130,531 | €635,174 | -€495,357 | -43.8% |
| Trade receivables | 40 | €719,305 | €635,174 | -€84,131 | -11.7% |
| Other amounts receivable | 41 | €411,226 | - | -€411,226 | |
| Cash at bank and in hand | 54/58 | €342,625 | €424,053 | +€81,427 | +23.8% |
| Deferred charges and accrued income | 490/1 | €8,931 | €9,110 | +€179 | +2.0% |
| Total equity and liabilities | 10/49 | €1,716,806 | €1,320,775 | -€396,031 | -23.1% |
| Equity | 10/15 | €1,027,250 | €783,586 | -€243,665 | -23.7% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €1,007,250 | €763,586 | -€243,665 | -24.2% |
| Tax-exempt reserves | 132 | €147,350 | €315,750 | +€168,400 | +114% |
| Distributable reserves | 133 | €859,900 | €447,836 | -€412,065 | -47.9% |
| Amounts payable | 17/49 | €689,556 | €537,189 | -€152,367 | -22.1% |
| Amounts payable after more than one year | 17 | €102,960 | €27,110 | -€75,850 | -73.7% |
| Financial debts | 170/4 | €102,960 | €27,110 | -€75,850 | -73.7% |
| Amounts payable within one year | 42/48 | €586,596 | €510,079 | -€76,517 | -13.0% |
| Current portion of amounts payable after more than one year | 42 | €83,665 | €75,850 | -€7,815 | -9.3% |
| Trade debts | 44 | €372,564 | €314,640 | -€57,924 | -15.5% |
| Suppliers | 440/4 | €372,564 | €314,640 | -€57,924 | -15.5% |
| Taxes, remuneration and social security | 45 | €95,367 | €119,589 | +€24,222 | +25.4% |
| Taxes | 450/3 | €64,084 | €95,033 | +€30,949 | +48.3% |
| Remuneration and social security | 454/9 | €31,283 | €24,556 | -€6,727 | -21.5% |
| Other amounts payable | 47/48 | €35,000 | - | -€35,000 | |
| Non-recurring operating income | 76A | €345,000 | - | -€345,000 | |
| Remuneration, social security and pensions | 62 | €478,054 | €230,170 | -€247,884 | -51.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €228,704 | €79,540 | -€149,164 | -65.2% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €5,659 | €14,321 | +€8,662 | +153% |
| Other operating charges | 640/8 | €26,283 | €18,177 | -€8,106 | -30.8% |
| Non-recurring operating charges | 66A | €3,114 | - | -€3,114 | |
| Gross operating margin | 9900 | €1,827,660 | €1,155,702 | -€671,957 | -36.8% |
| Operating profit (loss) | 9901 | €1,085,846 | €813,494 | -€272,352 | -25.1% |
| Financial income | 75/76B | €376 | €4,740 | +€4,364 | +1,162% |
| Recurring financial income | 75 | €376 | €4,740 | +€4,364 | +1,162% |
| Financial charges | 65/66B | €7,161 | €3,435 | -€3,726 | -52.0% |
| Recurring financial charges | 65 | €7,161 | €3,435 | -€3,726 | -52.0% |
| Profit (loss) for the period before taxes | 9903 | €1,079,060 | €814,798 | -€264,262 | -24.5% |
| Income taxes | 67/77 | €271,065 | €208,463 | -€62,602 | -23.1% |
| Profit (loss) for the period | 9904 | €807,995 | €606,335 | -€201,660 | -25.0% |
| Transfer to tax-exempt reserves | 689 | €147,350 | €168,400 | +€21,050 | +14.3% |
| Profit (loss) for the period to be appropriated | 9905 | €660,645 | €437,935 | -€222,710 | -33.7% |
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 23 October 2026 via checked.be.