VIAGEZ-MOI: 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.
VIAGEZ-MOI
Largest movements
- Tangible fixed assets -€149,591
down €149,591 (-39.3%), from €380,258 to €230,667
- Cash -€12,108
down €12,108 (-100%), from €12,108 to €0
mainly Debts after one year (-€54,225) and Net result for the year (-€48,699)
- Debts after one year -€54,225
down €54,225 (-26.9%), from €201,579 to €147,354
- Revaluation surpluses -€46,771
down €46,771 (-100%), from €46,771 to €0
- Profit (loss) carried forward -€45,651
down €45,651 (-190%), from -€24,057 to -€69,709
- Current portion of long-term debt -€7,416
down €7,416 (-39.1%), from €18,981 to €11,565
- Trade debts -€7,007
down €7,007 (-58.1%), from €12,060 to €5,054
- Gross operating margin -€116,700
down €116,700 (-90.8%), from €128,566 to €11,866
- Turnover +€32,400
new in 2025: €32,400
- Other operating charges +€15,587
up €15,587 (+52.4%), from €29,758 to €45,345
- Purchases and services -€11,599
down €11,599 (-36.1%), from €32,134 to €20,534
- Depreciation -€2,617
down €2,617 (-24.7%), from €10,609 to €7,991
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 | €577,481 | €410,806 | -€166,675 | -28.9% |
| Fixed assets | 21/28 | €380,444 | €230,853 | -€149,591 | -39.3% |
| Tangible fixed assets | 22/27 | €380,258 | €230,667 | -€149,591 | -39.3% |
| Land and buildings | 22 | €380,258 | €230,667 | -€149,591 | -39.3% |
| Financial fixed assets | 28 | €186 | €186 | = | 0.0% |
| Current assets | 29/58 | €197,037 | €179,953 | -€17,084 | -8.7% |
| Amounts receivable within one year | 40/41 | €184,515 | €179,036 | -€5,478 | -3.0% |
| Trade receivables | 40 | €4,262 | €4,276 | +€14 | +0.3% |
| Other amounts receivable | 41 | €180,253 | €174,761 | -€5,492 | -3.0% |
| Cash at bank and in hand | 54/58 | €12,108 | €0 | -€12,108 | -100% |
| Deferred charges and accrued income | 490/1 | €415 | €917 | +€502 | +121% |
| Total equity and liabilities | 10/49 | €577,481 | €410,806 | -€166,675 | -28.9% |
| Equity | 10/15 | €218,973 | €123,503 | -€95,470 | -43.6% |
| Contributions | 10/11 | €55,000 | €55,000 | = | 0.0% |
| Revaluation surpluses | 12 | €46,771 | €0 | -€46,771 | -100% |
| Reserves | 13 | €141,259 | €138,212 | -€3,047 | -2.2% |
| Non-distributable reserves | 130/1 | €5,500 | €5,500 | = | 0.0% |
| Reserves not available under the articles | 1311 | €5,500 | €5,500 | = | 0.0% |
| Tax-exempt reserves | 132 | €115,529 | €112,482 | -€3,047 | -2.6% |
| Distributable reserves | 133 | €20,230 | €20,230 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€24,057 | -€69,709 | -€45,651 | -190% |
| Provisions and deferred taxes | 16 | €38,510 | €37,494 | -€1,016 | -2.6% |
| Deferred taxes | 168 | €38,510 | €37,494 | -€1,016 | -2.6% |
| Amounts payable | 17/49 | €319,998 | €249,809 | -€70,189 | -21.9% |
| Amounts payable after more than one year | 17 | €201,579 | €147,354 | -€54,225 | -26.9% |
| Financial debts | 170/4 | €201,579 | €147,354 | -€54,225 | -26.9% |
| Amounts payable within one year | 42/48 | €118,340 | €101,827 | -€16,514 | -14.0% |
| Current portion of amounts payable after more than one year | 42 | €18,981 | €11,565 | -€7,416 | -39.1% |
| Financial debts | 43 | - | €1,108 | +€1,108 | |
| Credit institutions | 430/8 | - | €1,108 | +€1,108 | |
| Trade debts | 44 | €12,060 | €5,054 | -€7,007 | -58.1% |
| Suppliers | 440/4 | €12,060 | €5,054 | -€7,007 | -58.1% |
| Taxes, remuneration and social security | 45 | €2,504 | €882 | -€1,622 | -64.8% |
| Taxes | 450/3 | €2,504 | €882 | -€1,622 | -64.8% |
| Other amounts payable | 47/48 | €84,796 | €83,218 | -€1,577 | -1.9% |
| Accrued charges and deferred income | 492/3 | €79 | €629 | +€549 | +694% |
| Turnover | 70 | - | €32,400 | +€32,400 | |
| Goods, raw materials, services and sundry goods | 60/61 | €32,134 | €20,534 | -€11,599 | -36.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,609 | €7,991 | -€2,617 | -24.7% |
| Other operating charges | 640/8 | €29,758 | €45,345 | +€15,587 | +52.4% |
| Gross operating margin | 9900 | €128,566 | €11,866 | -€116,700 | -90.8% |
| Operating profit (loss) | 9901 | €88,199 | -€41,471 | -€129,670 | |
| Financial income | 75/76B | €200 | €1,700 | +€1,500 | +750% |
| Recurring financial income | 75 | €200 | €1,700 | +€1,500 | +750% |
| Financial charges | 65/66B | €7,538 | €9,944 | +€2,406 | +31.9% |
| Recurring financial charges | 65 | €7,538 | €9,944 | +€2,406 | +31.9% |
| Profit (loss) for the period before taxes | 9903 | €80,861 | -€49,714 | -€130,575 | |
| Transfer from deferred taxes | 780 | €33,041 | €1,016 | -€32,025 | -96.9% |
| Transfer to deferred taxes | 680 | €39,008 | - | -€39,008 | |
| Profit (loss) for the period | 9904 | €74,894 | -€48,699 | -€123,593 | |
| Transfer from tax-exempt reserves | 789 | €64,694 | €3,047 | -€61,646 | -95.3% |
| Transfer to tax-exempt reserves | 689 | €117,023 | - | -€117,023 | |
| Profit (loss) for the period to be appropriated | 9905 | €22,565 | -€45,651 | -€68,216 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 26 October 2026 via checked.be.