VIALTA: 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.
VIALTA
Largest movements
- Cash +€118,276
up €118,276 (+61.4%), from €192,657 to €310,933
mainly Net result for the year (+€116,838) and Other debts (+€1,002)
- Reserves +€116,838
up €116,838 (+72.9%), from €160,186 to €277,024
No income-statement line moved by more than 1% of the activity.
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.
Cash bridge derived
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 | €194,508 | €312,294 | +€117,786 | +60.6% |
| Fixed assets | 21/28 | €934 | €452 | -€481 | -51.5% |
| Tangible fixed assets | 22/27 | €934 | €452 | -€481 | -51.5% |
| Furniture and vehicles | 24 | €934 | €452 | -€481 | -51.5% |
| Current assets | 29/58 | €193,575 | €311,841 | +€118,267 | +61.1% |
| Cash at bank and in hand | 54/58 | €192,657 | €310,933 | +€118,276 | +61.4% |
| Deferred charges and accrued income | 490/1 | €917 | €908 | -€9 | -1.0% |
| Total equity and liabilities | 10/49 | €194,508 | €312,294 | +€117,786 | +60.6% |
| Equity | 10/15 | €160,286 | €277,124 | +€116,838 | +72.9% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Reserves | 13 | €160,186 | €277,024 | +€116,838 | +72.9% |
| Distributable reserves | 133 | €160,186 | €277,024 | +€116,838 | +72.9% |
| Amounts payable | 17/49 | €34,223 | €35,170 | +€947 | +2.8% |
| Amounts payable within one year | 42/48 | €34,223 | €35,170 | +€947 | +2.8% |
| Trade debts | 44 | €60 | - | -€60 | |
| Suppliers | 440/4 | €60 | - | -€60 | |
| Taxes, remuneration and social security | 45 | €33,455 | €33,461 | +€6 | 0.0% |
| Taxes | 450/3 | €33,455 | €33,461 | +€6 | 0.0% |
| Other amounts payable | 47/48 | €708 | €1,709 | +€1,002 | +141.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €481 | €481 | = | 0.0% |
| Other operating charges | 640/8 | €208 | €313 | +€105 | +50.3% |
| Gross operating margin | 9900 | €151,488 | €151,285 | -€203 | -0.1% |
| Operating profit (loss) | 9901 | €150,798 | €150,491 | -€307 | -0.2% |
| Financial charges | 65/66B | €161 | €192 | +€31 | +19.1% |
| Recurring financial charges | 65 | €161 | €192 | +€31 | +19.1% |
| Profit (loss) for the period before taxes | 9903 | €150,637 | €150,299 | -€338 | -0.2% |
| Income taxes | 67/77 | €33,455 | €33,461 | +€6 | 0.0% |
| Profit (loss) for the period | 9904 | €117,182 | €116,838 | -€344 | -0.3% |
| Profit (loss) for the period to be appropriated | 9905 | €117,182 | €116,838 | -€344 | -0.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.