VIAL CONSULTING: 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.
VIAL CONSULTING
Largest movements
- Receivables within one year +€57,711
up €57,711 (+88.7%), from €65,063 to €122,773
of which Trade receivables: +€36,130
- Cash +€14,787
up €14,787 (+10.2%), from €145,508 to €160,295
mainly Net result for the year (+€92,849) and Depreciation (+€27,979)
- Tangible fixed assets +€5,183
up €5,183 (+5.1%), from €102,175 to €107,358
of which Other tangible fixed assets: +€6,109
- Reserves +€92,849
up €92,849 (+52.9%), from €175,446 to €268,295
of which Distributable reserves: +€92,849
- Tax, wage and social debts -€23,277
down €23,277 (-52.2%), from €44,575 to €21,298
of which Taxes: -€23,778
- Other debts +€8,431
up €8,431 (+1,304%), from €646 to €9,078
- Current portion of long-term debt +€7,181
up €7,181 (+33.3%), from €21,595 to €28,777
- Gross operating margin -€13,304
down €13,304 (-6.3%), from €209,938 to €196,634
- Staff costs -€6,712
down €6,712 (-18.3%), from €36,605 to €29,893
- Financial charges -€2,810
down €2,810 (-53.3%), from €5,275 to €2,466
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 | €312,918 | €392,682 | +€79,764 | +25.5% |
| Fixed assets | 21/28 | €102,175 | €107,358 | +€5,183 | +5.1% |
| Tangible fixed assets | 22/27 | €102,175 | €107,358 | +€5,183 | +5.1% |
| Furniture and vehicles | 24 | €99,380 | €98,454 | -€926 | -0.9% |
| Other tangible fixed assets | 26 | €2,795 | €8,904 | +€6,109 | +219% |
| Current assets | 29/58 | €210,742 | €285,324 | +€74,581 | +35.4% |
| Amounts receivable within one year | 40/41 | €65,063 | €122,773 | +€57,711 | +88.7% |
| Trade receivables | 40 | €63,543 | €99,674 | +€36,130 | +56.9% |
| Other amounts receivable | 41 | €1,519 | €23,100 | +€21,580 | +1,420% |
| Cash at bank and in hand | 54/58 | €145,508 | €160,295 | +€14,787 | +10.2% |
| Deferred charges and accrued income | 490/1 | €172 | €2,255 | +€2,083 | +1,213% |
| Total equity and liabilities | 10/49 | €312,918 | €392,682 | +€79,764 | +25.5% |
| Equity | 10/15 | €181,646 | €274,495 | +€92,849 | +51.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €175,446 | €268,295 | +€92,849 | +52.9% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Other | 1319 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €173,586 | €266,435 | +€92,849 | +53.5% |
| Amounts payable | 17/49 | €131,272 | €118,187 | -€13,085 | -10.0% |
| Amounts payable after more than one year | 17 | €62,374 | €59,035 | -€3,339 | -5.4% |
| Financial debts | 170/4 | €62,374 | €59,035 | -€3,339 | -5.4% |
| Amounts payable within one year | 42/48 | €68,898 | €59,152 | -€9,746 | -14.1% |
| Current portion of amounts payable after more than one year | 42 | €21,595 | €28,777 | +€7,181 | +33.3% |
| Trade debts | 44 | €2,082 | - | -€2,082 | |
| Suppliers | 440/4 | €2,082 | - | -€2,082 | |
| Taxes, remuneration and social security | 45 | €44,575 | €21,298 | -€23,277 | -52.2% |
| Taxes | 450/3 | €38,239 | €14,461 | -€23,778 | -62.2% |
| Remuneration and social security | 454/9 | €6,336 | €6,837 | +€501 | +7.9% |
| Other amounts payable | 47/48 | €646 | €9,078 | +€8,431 | +1,304% |
| Remuneration, social security and pensions | 62 | €36,605 | €29,893 | -€6,712 | -18.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €28,498 | €27,979 | -€519 | -1.8% |
| Other operating charges | 640/8 | - | €579 | +€579 | |
| Gross operating margin | 9900 | €209,938 | €196,634 | -€13,304 | -6.3% |
| Operating profit (loss) | 9901 | €144,835 | €138,182 | -€6,653 | -4.6% |
| Financial income | 75/76B | €363 | €672 | +€309 | +85.2% |
| Recurring financial income | 75 | €363 | €672 | +€309 | +85.2% |
| Financial charges | 65/66B | €5,275 | €2,466 | -€2,810 | -53.3% |
| Recurring financial charges | 65 | €5,275 | €2,466 | -€2,810 | -53.3% |
| Profit (loss) for the period before taxes | 9903 | €139,922 | €136,388 | -€3,534 | -2.5% |
| Income taxes | 67/77 | €43,600 | €43,539 | -€61 | -0.1% |
| Profit (loss) for the period | 9904 | €96,322 | €92,849 | -€3,474 | -3.6% |
| Profit (loss) for the period to be appropriated | 9905 | €96,322 | €92,849 | -€3,474 | -3.6% |
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 25 October 2026 via checked.be.