Viames: 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.
Viames
Largest movements
- Receivables within one year +€76,175
up €76,175 (+436%), from €17,453 to €93,628
of which Trade receivables: +€68,911
- Tangible fixed assets -€18,925
down €18,925 (-14.1%), from €133,879 to €114,954
of which Furniture and vehicles: -€10,382
- Cash -€17,791
down €17,791 (-19.0%), from €93,564 to €75,773
mainly Contributions, distributions and other (-€150,000) and Receivables within one year (-€76,175)
- Receivables after one year -€13,768
down €13,768 (-56.5%), from €24,358 to €10,589
- Other debts +€93,791
up €93,791 (+485%), from €19,357 to €113,149
- Reserves -€63,573
down €63,573 (-47.5%), from €133,843 to €70,269
- Debts after one year -€26,100
down €26,100 (-41.5%), from €62,821 to €36,721
- Tax, wage and social debts +€21,699
up €21,699 (+88.3%), from €24,563 to €46,262
- Gross operating margin +€77,211
up €77,211 (+124%), from €62,496 to €139,707
- Taxes +€16,031
up €16,031 (+168%), from €9,553 to €25,584
- Depreciation +€9,071
up €9,071 (+47.9%), from €18,946 to €28,017
- Financial income +€3,146
up €3,146 (+415%), from €757 to €3,903
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 | €269,253 | €294,945 | +€25,691 | +9.5% |
| Fixed assets | 21/28 | €133,879 | €114,954 | -€18,925 | -14.1% |
| Tangible fixed assets | 22/27 | €133,879 | €114,954 | -€18,925 | -14.1% |
| Plant, machinery and equipment | 23 | €1,549 | €1,078 | -€472 | -30.4% |
| Furniture and vehicles | 24 | €42,919 | €32,537 | -€10,382 | -24.2% |
| Other tangible fixed assets | 26 | €89,410 | €81,339 | -€8,071 | -9.0% |
| Current assets | 29/58 | €135,374 | €179,991 | +€44,616 | +33.0% |
| Amounts receivable after more than one year | 29 | €24,358 | €10,589 | -€13,768 | -56.5% |
| Other amounts receivable | 291 | €24,358 | €10,589 | -€13,768 | -56.5% |
| Amounts receivable within one year | 40/41 | €17,453 | €93,628 | +€76,175 | +436% |
| Trade receivables | 40 | €17,453 | €86,364 | +€68,911 | +395% |
| Other amounts receivable | 41 | €0 | €7,264 | +€7,264 | |
| Cash at bank and in hand | 54/58 | €93,564 | €75,773 | -€17,791 | -19.0% |
| Total equity and liabilities | 10/49 | €269,253 | €294,945 | +€25,691 | +9.5% |
| Equity | 10/15 | €134,343 | €70,769 | -€63,573 | -47.3% |
| Contributions | 10/11 | €500 | €500 | = | 0.0% |
| Reserves | 13 | €133,843 | €70,269 | -€63,573 | -47.5% |
| Distributable reserves | 133 | €133,843 | €70,269 | -€63,573 | -47.5% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €134,911 | €224,175 | +€89,265 | +66.2% |
| Amounts payable after more than one year | 17 | €62,821 | €36,721 | -€26,100 | -41.5% |
| Financial debts | 170/4 | €62,821 | €36,721 | -€26,100 | -41.5% |
| Amounts payable within one year | 42/48 | €72,089 | €187,454 | +€115,364 | +160% |
| Current portion of amounts payable after more than one year | 42 | €24,488 | €26,100 | +€1,612 | +6.6% |
| Trade debts | 44 | €3,681 | €1,943 | -€1,738 | -47.2% |
| Suppliers | 440/4 | €3,681 | €1,943 | -€1,738 | -47.2% |
| Taxes, remuneration and social security | 45 | €24,563 | €46,262 | +€21,699 | +88.3% |
| Taxes | 450/3 | €24,563 | €46,262 | +€21,699 | +88.3% |
| Other amounts payable | 47/48 | €19,357 | €113,149 | +€93,791 | +485% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,946 | €28,017 | +€9,071 | +47.9% |
| Other operating charges | 640/8 | €1,307 | €681 | -€626 | -47.9% |
| Non-recurring operating charges | 66A | €1,281 | €0 | -€1,281 | -100% |
| Gross operating margin | 9900 | €62,496 | €139,707 | +€77,211 | +124% |
| Operating profit (loss) | 9901 | €40,962 | €111,010 | +€70,047 | +171% |
| Financial income | 75/76B | €757 | €3,903 | +€3,146 | +415% |
| Recurring financial income | 75 | €757 | €3,903 | +€3,146 | +415% |
| Financial charges | 65/66B | €2,381 | €2,902 | +€521 | +21.9% |
| Recurring financial charges | 65 | €2,381 | €2,902 | +€521 | +21.9% |
| Profit (loss) for the period before taxes | 9903 | €39,338 | €112,010 | +€72,672 | +185% |
| Income taxes | 67/77 | €9,553 | €25,584 | +€16,031 | +168% |
| Profit (loss) for the period | 9904 | €29,786 | €86,427 | +€56,641 | +190% |
| Profit (loss) for the period to be appropriated | 9905 | €29,786 | €86,427 | +€56,641 | +190% |
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 24 October 2026 via checked.be.