ViaMotive: 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.
ViaMotive
Largest movements
- Receivables within one year +€983,308
up €983,308 (+46.1%), from €2.1m to €3.1m
of which Trade receivables: +€1.3m
- Deferred charges and accrued income -€680,939
down €680,939 (-83.0%), from €820,856 to €139,917
- Cash -€341,104
down €341,104 (-87.0%), from €391,912 to €50,809
mainly Short-term financial debts (-€3.3m) and Receivables within one year (-€983,308)
- Stocks and contracts -€94,193
down €94,193 (-3.5%), from €2.7m to €2.6m
- Short-term financial debts -€3.3m
down €3.3m (-82.4%), from €4.0m to €700,000
- Contributions +€1.2m
up €1.2m (+202%), from €593,600 to €1.8m
- Trade debts +€947,222
up €947,222 (+37.6%), from €2.5m to €3.5m
- Accrued charges and deferred income +€814,634
up €814,634 (+965%), from €84,416 to €899,050
- Tax, wage and social debts +€155,218
up €155,218 (+48.8%), from €318,060 to €473,278
of which Taxes: +€151,727
- Gross operating margin +€1.3m
up €1.3m, from -€764,106 to €560,153
- Financial charges -€78,814
down €78,814 (-29.9%), from €263,331 to €184,517
- Staff costs +€61,585
up €61,585 (+64.4%), from €95,647 to €157,232
- Financial income -€55,340
down €55,340 (-97.0%), from €57,048 to €1,708
- Other operating charges -€33,780
down €33,780 (-68.1%), from €49,637 to €15,857
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 | €6,401,865 | €6,264,855 | -€137,010 | -2.1% |
| Fixed assets | 21/28 | €384,477 | €380,394 | -€4,083 | -1.1% |
| Intangible fixed assets | 21 | €332,500 | €283,285 | -€49,215 | -14.8% |
| Tangible fixed assets | 22/27 | €34,527 | €60,909 | +€26,382 | +76.4% |
| Plant, machinery and equipment | 23 | €23,160 | €52,666 | +€29,506 | +127% |
| Furniture and vehicles | 24 | €11,367 | €8,243 | -€3,124 | -27.5% |
| Financial fixed assets | 28 | €17,450 | €36,200 | +€18,750 | +107% |
| Current assets | 29/58 | €6,017,388 | €5,884,461 | -€132,927 | -2.2% |
| Stocks and contracts in progress | 3 | €2,673,593 | €2,579,400 | -€94,193 | -3.5% |
| Stocks | 30/36 | €2,673,593 | €2,579,400 | -€94,193 | -3.5% |
| Amounts receivable within one year | 40/41 | €2,131,027 | €3,114,335 | +€983,308 | +46.1% |
| Trade receivables | 40 | €1,557,724 | €2,892,424 | +€1.3m | +85.7% |
| Other amounts receivable | 41 | €573,303 | €221,911 | -€351,392 | -61.3% |
| Cash at bank and in hand | 54/58 | €391,912 | €50,809 | -€341,104 | -87.0% |
| Deferred charges and accrued income | 490/1 | €820,856 | €139,917 | -€680,939 | -83.0% |
| Total equity and liabilities | 10/49 | €6,401,865 | €6,264,855 | -€137,010 | -2.1% |
| Equity | 10/15 | -€1,051,290 | €279,024 | +€1.3m | |
| Contributions | 10/11 | €593,600 | €1,793,600 | +€1.2m | +202% |
| Reserves | 13 | €2,162 | €2,162 | = | 0.0% |
| Distributable reserves | 133 | €2,162 | €2,162 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,647,052 | -€1,516,738 | +€130,314 | +7.9% |
| Amounts payable | 17/49 | €7,453,155 | €5,985,831 | -€1.5m | -19.7% |
| Amounts payable after more than one year | 17 | €233,538 | €113,656 | -€119,882 | -51.3% |
| Financial debts | 170/4 | €233,538 | €113,656 | -€119,882 | -51.3% |
| Amounts payable within one year | 42/48 | €7,135,201 | €4,973,125 | -€2.2m | -30.3% |
| Current portion of amounts payable after more than one year | 42 | €161,035 | €183,358 | +€22,323 | +13.9% |
| Financial debts | 43 | €3,986,840 | €700,000 | -€3.3m | -82.4% |
| Credit institutions | 430/8 | €3,986,840 | €700,000 | -€3.3m | -82.4% |
| Trade debts | 44 | €2,519,266 | €3,466,488 | +€947,222 | +37.6% |
| Suppliers | 440/4 | €2,519,266 | €3,466,488 | +€947,222 | +37.6% |
| Taxes, remuneration and social security | 45 | €318,060 | €473,278 | +€155,218 | +48.8% |
| Taxes | 450/3 | €304,790 | €456,517 | +€151,727 | +49.8% |
| Remuneration and social security | 454/9 | €13,270 | €16,761 | +€3,492 | +26.3% |
| Other amounts payable | 47/48 | €150,000 | €150,000 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €84,416 | €899,050 | +€814,634 | +965% |
| Remuneration, social security and pensions | 62 | €95,647 | €157,232 | +€61,585 | +64.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €105,674 | €73,941 | -€31,733 | -30.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€22,007 | - | +€22,007 | |
| Other operating charges | 640/8 | €49,637 | €15,857 | -€33,780 | -68.1% |
| Gross operating margin | 9900 | -€764,106 | €560,153 | +€1.3m | |
| Operating profit (loss) | 9901 | -€993,057 | €313,123 | +€1.3m | |
| Financial income | 75/76B | €57,048 | €1,708 | -€55,340 | -97.0% |
| Recurring financial income | 75 | €57,048 | €1,708 | -€55,340 | -97.0% |
| Financial charges | 65/66B | €263,331 | €184,517 | -€78,814 | -29.9% |
| Recurring financial charges | 65 | €263,331 | €184,517 | -€78,814 | -29.9% |
| Profit (loss) for the period before taxes | 9903 | -€1,199,339 | €130,314 | +€1.3m | |
| Income taxes | 67/77 | €206 | - | -€206 | |
| Profit (loss) for the period | 9904 | -€1,199,546 | €130,314 | +€1.3m | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,199,546 | €130,314 | +€1.3m |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.