VIALMA CONSULT: 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.
VIALMA CONSULT
Largest movements
- Receivables within one year -€40,165
down €40,165 (-61.6%), from €65,204 to €25,039
of which Trade receivables: -€30,280
- Financial fixed assets +€30,000
new in 2025: €30,000
- Cash +€27,427
up €27,427 (+930%), from €2,948 to €30,376
mainly Receivables within one year (+€40,165) and Depreciation (+€10,615)
- Tangible fixed assets -€8,615
down €8,615 (-19.0%), from €45,370 to €36,754
of which Other tangible fixed assets: -€8,043
- Intangible fixed assets -€2,000
down €2,000 (-74.5%), from €2,685 to €685
- Tax, wage and social debts +€3,215
up €3,215 (+159%), from €2,022 to €5,237
- Reserves +€2,373
up €2,373 (+2.4%), from €100,882 to €103,255
of which Distributable reserves: +€4,233
- Depreciation -€6,374
down €6,374 (-37.5%), from €16,989 to €10,615
- Gross operating margin -€4,962
down €4,962 (-24.1%), from €20,561 to €15,599
- Taxes +€1,419
up €1,419 (+356%), from €399 to €1,818
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 | €116,470 | €123,541 | +€7,071 | +6.1% |
| Fixed assets | 21/28 | €48,054 | €67,439 | +€19,385 | +40.3% |
| Intangible fixed assets | 21 | €2,685 | €685 | -€2,000 | -74.5% |
| Tangible fixed assets | 22/27 | €45,370 | €36,754 | -€8,615 | -19.0% |
| Plant, machinery and equipment | 23 | €856 | €430 | -€426 | -49.7% |
| Furniture and vehicles | 24 | €279 | €132 | -€147 | -52.6% |
| Other tangible fixed assets | 26 | €44,235 | €36,192 | -€8,043 | -18.2% |
| Financial fixed assets | 28 | - | €30,000 | +€30,000 | |
| Current assets | 29/58 | €68,416 | €56,101 | -€12,314 | -18.0% |
| Amounts receivable within one year | 40/41 | €65,204 | €25,039 | -€40,165 | -61.6% |
| Trade receivables | 40 | €55,180 | €24,900 | -€30,280 | -54.9% |
| Other amounts receivable | 41 | €10,024 | €139 | -€9,885 | -98.6% |
| Cash at bank and in hand | 54/58 | €2,948 | €30,376 | +€27,427 | +930% |
| Deferred charges and accrued income | 490/1 | €263 | €687 | +€423 | +161% |
| Total equity and liabilities | 10/49 | €116,470 | €123,541 | +€7,071 | +6.1% |
| Equity | 10/15 | €113,882 | €116,255 | +€2,373 | +2.1% |
| Contributions | 10/11 | €13,000 | €13,000 | = | 0.0% |
| Reserves | 13 | €100,882 | €103,255 | +€2,373 | +2.4% |
| Non-distributable reserves | 130/1 | €1,860 | - | -€1,860 | |
| Reserves not available under the articles | 1311 | €1,860 | - | -€1,860 | |
| Distributable reserves | 133 | €99,022 | €103,255 | +€4,233 | +4.3% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €2,588 | €7,286 | +€4,698 | +182% |
| Amounts payable within one year | 42/48 | €2,588 | €7,286 | +€4,698 | +182% |
| Financial debts | 43 | - | €398 | +€398 | |
| Credit institutions | 430/8 | - | €398 | +€398 | |
| Trade debts | 44 | €516 | €1,651 | +€1,135 | +220% |
| Suppliers | 440/4 | €516 | €1,651 | +€1,135 | +220% |
| Taxes, remuneration and social security | 45 | €2,022 | €5,237 | +€3,215 | +159% |
| Taxes | 450/3 | €2,022 | €5,237 | +€3,215 | +159% |
| Other amounts payable | 47/48 | €50 | €0 | -€50 | -100% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Non-recurring operating income | 76A | - | €0 | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,989 | €10,615 | -€6,374 | -37.5% |
| Other operating charges | 640/8 | €763 | €603 | -€160 | -21.0% |
| Gross operating margin | 9900 | €20,561 | €15,599 | -€4,962 | -24.1% |
| Operating profit (loss) | 9901 | €2,809 | €4,382 | +€1,572 | +56.0% |
| Financial income | 75/76B | €91 | €82 | -€10 | -10.6% |
| Recurring financial income | 75 | €91 | €82 | -€10 | -10.6% |
| Financial charges | 65/66B | €290 | €272 | -€18 | -6.1% |
| Recurring financial charges | 65 | €290 | €272 | -€18 | -6.1% |
| Profit (loss) for the period before taxes | 9903 | €2,611 | €4,191 | +€1,580 | +60.5% |
| Income taxes | 67/77 | €399 | €1,818 | +€1,419 | +356% |
| Profit (loss) for the period | 9904 | €2,212 | €2,373 | +€161 | +7.3% |
| Profit (loss) for the period to be appropriated | 9905 | €2,212 | €2,373 | +€161 | +7.3% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 26 October 2026 via checked.be.