Viancaba: 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.
Viancaba
Largest movements
- Current investments +€194,837
up €194,837 (+8.6%), from €2.3m to €2.5m
- Cash -€176,624
down €176,624 (-85.8%), from €205,795 to €29,171
mainly Current investments (-€194,837) and Receivables within one year (-€19,065)
- Profit (loss) carried forward +€39,286
up €39,286 (+12.2%), from -€320,952 to -€281,666
- Financial income +€40,306
up €40,306 (+163.5%), from €24,650 to €64,957
- Gross operating margin +€19,820
up €19,820, from -€17,244 to €2,576
- Taxes +€3,564
up €3,564 (+12796.2%), from €28 to €3,592
- Financial charges -€2,824
down €2,824 (-10.8%), from €26,037 to €23,213
- Other operating charges -€212
down €212 (-12.8%), from €1,655 to €1,443
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 | €2,482,016 | €2,518,412 | +€36,396 | +1.5% |
| Fixed assets | 21/28 | €555 | €555 | = | 0.0% |
| Tangible fixed assets | 22/27 | €555 | €555 | = | 0.0% |
| Other tangible fixed assets | 26 | €555 | €555 | = | 0.0% |
| Current assets | 29/58 | €2,481,461 | €2,517,857 | +€36,396 | +1.5% |
| Amounts receivable within one year | 40/41 | €17,003 | €36,067 | +€19,065 | +112.1% |
| Trade receivables | 40 | €8,066 | €26,666 | +€18,600 | +230.6% |
| Other amounts receivable | 41 | €8,937 | €9,401 | +€464 | +5.2% |
| Current investments | 50/53 | €2,256,519 | €2,451,356 | +€194,837 | +8.6% |
| Cash at bank and in hand | 54/58 | €205,795 | €29,171 | -€176,624 | -85.8% |
| Deferred charges and accrued income | 490/1 | €2,145 | €1,263 | -€882 | -41.1% |
| Total equity and liabilities | 10/49 | €2,482,016 | €2,518,412 | +€36,396 | +1.5% |
| Equity | 10/15 | -€306,692 | -€267,406 | +€39,286 | +12.8% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€320,952 | -€281,666 | +€39,286 | +12.2% |
| Amounts payable | 17/49 | €2,788,708 | €2,785,818 | -€2,890 | -0.1% |
| Amounts payable within one year | 42/48 | €2,787,774 | €2,785,678 | -€2,096 | -0.1% |
| Trade debts | 44 | €152 | €0 | -€152 | -100.0% |
| Suppliers | 440/4 | €152 | €0 | -€152 | -100.0% |
| Other amounts payable | 47/48 | €2,787,622 | €2,785,678 | -€1,944 | -0.1% |
| Accrued charges and deferred income | 492/3 | €934 | €140 | -€794 | -85.0% |
| Other operating charges | 640/8 | €1,655 | €1,443 | -€212 | -12.8% |
| Gross operating margin | 9900 | -€17,244 | €2,576 | +€19,820 | |
| Operating profit (loss) | 9901 | -€18,899 | €1,133 | +€20,032 | |
| Financial income | 75/76B | €24,650 | €64,957 | +€40,306 | +163.5% |
| Recurring financial income | 75 | €24,650 | €64,957 | +€40,306 | +163.5% |
| Financial charges | 65/66B | €26,037 | €23,213 | -€2,824 | -10.8% |
| Recurring financial charges | 65 | €26,037 | €23,213 | -€2,824 | -10.8% |
| Profit (loss) for the period before taxes | 9903 | -€20,285 | €42,877 | +€63,162 | |
| Income taxes | 67/77 | €28 | €3,592 | +€3,564 | +12796.2% |
| Profit (loss) for the period | 9904 | -€20,313 | €39,286 | +€59,598 | |
| Profit (loss) for the period to be appropriated | 9905 | -€20,313 | €39,286 | +€59,598 |
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.