VIAMAC: 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.
VIAMAC
Largest movements
- Cash -€502
no longer reported in 2025 (was €502)
mainly Net result for the year (-€11,495) and Trade debts (-€3,193)
- Other debts +€13,928
up €13,928 (+41.9%), from €33,203 to €47,131
- Profit (loss) carried forward -€11,496
down €11,496 (-6.5%), from -€175,599 to -€187,095
- Trade debts -€3,193
down €3,193 (-96.8%), from €3,298 to €105
- Short-term financial debts +€265
new in 2025: €265
- Gross operating margin +€5,320
up €5,320 (+37.0%), from -€14,375 to -€9,055
- Other operating charges +€1,738
new in 2025: €1,738
- Financial charges +€703
new in 2025: €703
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 | €1,502 | €1,000 | -€502 | -33.4% |
| Current assets | 29/58 | €1,502 | €1,000 | -€502 | -33.4% |
| Stocks and contracts in progress | 3 | €1,000 | €1,000 | = | 0.0% |
| Stocks | 30/36 | €1,000 | €1,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €502 | - | -€502 | |
| Total equity and liabilities | 10/49 | €1,502 | €1,000 | -€502 | -33.4% |
| Equity | 10/15 | -€36,599 | -€48,095 | -€11,496 | -31.4% |
| Contributions | 10/11 | €139,000 | €139,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€175,599 | -€187,095 | -€11,496 | -6.5% |
| Amounts payable | 17/49 | €38,101 | €49,095 | +€10,994 | +28.9% |
| Amounts payable within one year | 42/48 | €38,101 | €49,095 | +€10,994 | +28.9% |
| Financial debts | 43 | - | €265 | +€265 | |
| Credit institutions | 430/8 | - | €265 | +€265 | |
| Trade debts | 44 | €3,298 | €105 | -€3,193 | -96.8% |
| Suppliers | 440/4 | €3,298 | €105 | -€3,193 | -96.8% |
| Taxes, remuneration and social security | 45 | €1,600 | €1,594 | -€6 | -0.4% |
| Taxes | 450/3 | €1,600 | €1,594 | -€6 | -0.4% |
| Other amounts payable | 47/48 | €33,203 | €47,131 | +€13,928 | +41.9% |
| Other operating charges | 640/8 | - | €1,738 | +€1,738 | |
| Gross operating margin | 9900 | -€14,375 | -€9,055 | +€5,320 | +37.0% |
| Operating profit (loss) | 9901 | -€14,375 | -€10,793 | +€3,582 | +24.9% |
| Financial charges | 65/66B | - | €703 | +€703 | |
| Recurring financial charges | 65 | - | €703 | +€703 | |
| Profit (loss) for the period before taxes | 9903 | -€14,375 | -€11,495 | +€2,880 | +20.0% |
| Profit (loss) for the period | 9904 | -€14,375 | -€11,495 | +€2,880 | +20.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€14,375 | -€11,495 | +€2,880 | +20.0% |
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 15 October 2026 via checked.be.