VIAK: 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.
VIAK
Largest movements
- Cash +€9,804
up €9,804 (+11.0%), from €88,885 to €98,689
mainly Net result for the year (+€11,839) and Depreciation (+€2,344)
- Tangible fixed assets +€1,345
up €1,345 (+42.7%), from €3,150 to €4,495
of which Plant, machinery and equipment: +€3,047
- Profit (loss) carried forward +€11,839
up €11,839 (+141.8%), from €8,348 to €20,187
- Debts after one year -€3,178
down €3,178 (-4.4%), from €72,608 to €69,430
- Tax, wage and social debts +€2,220
up €2,220 (+91.0%), from €2,438 to €4,659
- Gross operating margin +€7,634
up €7,634 (+68.9%), from €11,079 to €18,713
- Taxes +€1,996
up €1,996 (+81.9%), from €2,438 to €4,434
- Depreciation +€586
up €586 (+33.3%), from €1,758 to €2,344
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 | €93,189 | €104,959 | +€11,770 | +12.6% |
| Fixed assets | 21/28 | €3,150 | €4,495 | +€1,345 | +42.7% |
| Tangible fixed assets | 22/27 | €3,150 | €4,495 | +€1,345 | +42.7% |
| Land and buildings | 22 | €3,150 | €1,448 | -€1,702 | -54.0% |
| Plant, machinery and equipment | 23 | - | €3,047 | +€3,047 | |
| Current assets | 29/58 | €90,039 | €100,464 | +€10,425 | +11.6% |
| Amounts receivable within one year | 40/41 | €1,154 | €1,775 | +€621 | +53.8% |
| Other amounts receivable | 41 | €1,154 | €1,775 | +€621 | +53.8% |
| Cash at bank and in hand | 54/58 | €88,885 | €98,689 | +€9,804 | +11.0% |
| Total equity and liabilities | 10/49 | €93,189 | €104,959 | +€11,770 | +12.6% |
| Equity | 10/15 | €18,143 | €29,982 | +€11,839 | +65.3% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €8,795 | €8,795 | = | 0.0% |
| Non-distributable reserves | 130/1 | €8,795 | €8,795 | = | 0.0% |
| Reserves not available under the articles | 1311 | €8,695 | €8,695 | = | 0.0% |
| Own shares acquired | 1312 | €100 | €100 | = | 0.0% |
| Profit (loss) carried forward | 14 | €8,348 | €20,187 | +€11,839 | +141.8% |
| Amounts payable | 17/49 | €75,046 | €74,977 | -€69 | -0.1% |
| Amounts payable after more than one year | 17 | €72,608 | €69,430 | -€3,178 | -4.4% |
| Other amounts payable | 178/9 | €72,608 | €69,430 | -€3,178 | -4.4% |
| Amounts payable within one year | 42/48 | €2,438 | €5,547 | +€3,109 | +127.5% |
| Trade debts | 44 | - | €888 | +€888 | |
| Suppliers | 440/4 | - | €888 | +€888 | |
| Taxes, remuneration and social security | 45 | €2,438 | €4,659 | +€2,220 | +91.0% |
| Taxes | 450/3 | €2,438 | €4,659 | +€2,220 | +91.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,758 | €2,344 | +€586 | +33.3% |
| Other operating charges | 640/8 | €184 | €96 | -€88 | -47.8% |
| Gross operating margin | 9900 | €11,079 | €18,713 | +€7,634 | +68.9% |
| Operating profit (loss) | 9901 | €9,137 | €16,273 | +€7,136 | +78.1% |
| Financial income | 75/76B | €0 | €0 | -€0 | -100.0% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -100.0% |
| Profit (loss) for the period before taxes | 9903 | €9,137 | €16,273 | +€7,136 | +78.1% |
| Income taxes | 67/77 | €2,438 | €4,434 | +€1,996 | +81.9% |
| Profit (loss) for the period | 9904 | €6,699 | €11,839 | +€5,140 | +76.7% |
| Profit (loss) for the period to be appropriated | 9905 | €6,699 | €11,839 | +€5,140 | +76.7% |
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 5 October 2026 via checked.be.