Viandico: 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.
Viandico
Largest movements
- Current investments -€13,000
down €13,000 (-100%), from €13,000 to €0
- Cash -€2,975
down €2,975 (-9.1%), from €32,694 to €29,719
mainly Contributions, distributions and other (-€22,541) and Tax, wage and social debts (-€3,390)
- Receivables within one year +€2,451
up €2,451 (+21.9%), from €11,190 to €13,641
of which Other amounts receivable: +€2,192
- Reserves -€22,541
down €22,541 (-100%), from €22,541 to €0
- Other debts +€12,996
up €12,996 (+55.9%), from €23,234 to €36,230
- Tax, wage and social debts -€3,390
down €3,390 (-38.8%), from €8,731 to €5,341
- Profit (loss) carried forward -€1,854
down €1,854, from €0 to -€1,854
- Trade debts +€1,512
up €1,512 (+145%), from €1,046 to €2,559
- Gross operating margin -€8,011
down €8,011 (-94.2%), from €8,500 to €489
- Taxes -€1,547
down €1,547 (-74.6%), from €2,075 to €528
- Financial income -€992
down €992 (-72.7%), from €1,364 to €372
- Depreciation +€544
up €544 (+174%), from €312 to €856
- Other operating charges -€269
down €269 (-27.9%), from €964 to €695
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 | €57,553 | €44,276 | -€13,277 | -23.1% |
| Fixed assets | 21/28 | €669 | €916 | +€247 | +36.9% |
| Tangible fixed assets | 22/27 | €669 | €916 | +€247 | +36.9% |
| Furniture and vehicles | 24 | €669 | €916 | +€247 | +36.9% |
| Current assets | 29/58 | €56,884 | €43,360 | -€13,524 | -23.8% |
| Amounts receivable within one year | 40/41 | €11,190 | €13,641 | +€2,451 | +21.9% |
| Trade receivables | 40 | €908 | €1,167 | +€259 | +28.6% |
| Other amounts receivable | 41 | €10,283 | €12,475 | +€2,192 | +21.3% |
| Current investments | 50/53 | €13,000 | €0 | -€13,000 | -100% |
| Cash at bank and in hand | 54/58 | €32,694 | €29,719 | -€2,975 | -9.1% |
| Total equity and liabilities | 10/49 | €57,553 | €44,276 | -€13,277 | -23.1% |
| Equity | 10/15 | €24,541 | €146 | -€24,395 | -99.4% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €22,541 | €0 | -€22,541 | -100% |
| Distributable reserves | 133 | €22,541 | €0 | -€22,541 | -100% |
| Profit (loss) carried forward | 14 | €0 | -€1,854 | -€1,854 | |
| Amounts payable | 17/49 | €33,011 | €44,130 | +€11,118 | +33.7% |
| Amounts payable within one year | 42/48 | €33,011 | €44,130 | +€11,118 | +33.7% |
| Trade debts | 44 | €1,046 | €2,559 | +€1,512 | +145% |
| Suppliers | 440/4 | €1,046 | €2,559 | +€1,512 | +145% |
| Taxes, remuneration and social security | 45 | €8,731 | €5,341 | -€3,390 | -38.8% |
| Taxes | 450/3 | €8,731 | €5,341 | -€3,390 | -38.8% |
| Other amounts payable | 47/48 | €23,234 | €36,230 | +€12,996 | +55.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €312 | €856 | +€544 | +174% |
| Other operating charges | 640/8 | €964 | €695 | -€269 | -27.9% |
| Gross operating margin | 9900 | €8,500 | €489 | -€8,011 | -94.2% |
| Operating profit (loss) | 9901 | €7,225 | -€1,062 | -€8,286 | |
| Financial income | 75/76B | €1,364 | €372 | -€992 | -72.7% |
| Recurring financial income | 75 | €1,364 | €372 | -€992 | -72.7% |
| Financial charges | 65/66B | €470 | €636 | +€166 | +35.4% |
| Recurring financial charges | 65 | €470 | €636 | +€166 | +35.4% |
| Profit (loss) for the period before taxes | 9903 | €8,119 | -€1,326 | -€9,445 | |
| Income taxes | 67/77 | €2,075 | €528 | -€1,547 | -74.6% |
| Profit (loss) for the period | 9904 | €6,044 | -€1,854 | -€7,898 | |
| Profit (loss) for the period to be appropriated | 9905 | €6,044 | -€1,854 | -€7,898 |
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 22 October 2026 via checked.be.