VIANE: 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.
VIANE
Largest movements
- Tangible fixed assets -€70,078
down €70,078 (-16.8%), from €416,643 to €346,566
of which Land and buildings: -€36,143
- Receivables within one year -€31,421
down €31,421 (-74.9%), from €41,941 to €10,520
of which Other amounts receivable: -€22,901
- Cash -€26,190
down €26,190 (-92.8%), from €28,212 to €2,022
mainly Provisions (-€47,515) and Trade debts (-€40,126)
- Stocks and contracts -€8,055
down €8,055 (-41.0%), from €19,632 to €11,578
- Provisions -€47,515
down €47,515 (-58.6%), from €81,144 to €33,629
- Trade debts -€40,126
down €40,126 (-62.6%), from €64,129 to €24,002
- Current portion of long-term debt -€27,592
down €27,592 (-57.6%), from €47,884 to €20,292
- Reserves -€17,528
down €17,528 (-11.2%), from €156,362 to €138,834
of which Tax-exempt reserves: -€17,528
- Debts after one year -€13,444
down €13,444 (-21.8%), from €61,564 to €48,120
- Gross operating margin -€66,100
down €66,100 (-23.2%), from €284,478 to €218,377
- Staff costs +€8,391
up €8,391 (+4.3%), from €193,172 to €201,563
- Other operating charges +€7,220
up €7,220 (+594%), from €1,215 to €8,436
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 | €506,503 | €370,760 | -€135,743 | -26.8% |
| Fixed assets | 21/28 | €416,718 | €346,640 | -€70,078 | -16.8% |
| Tangible fixed assets | 22/27 | €416,643 | €346,566 | -€70,078 | -16.8% |
| Land and buildings | 22 | €305,664 | €269,521 | -€36,143 | -11.8% |
| Plant, machinery and equipment | 23 | €11,958 | €9,630 | -€2,328 | -19.5% |
| Furniture and vehicles | 24 | €27,002 | €19,007 | -€7,995 | -29.6% |
| Leasing and similar rights | 25 | €72,019 | €48,407 | -€23,612 | -32.8% |
| Financial fixed assets | 28 | €74 | €74 | = | 0.0% |
| Current assets | 29/58 | €89,785 | €24,120 | -€65,665 | -73.1% |
| Stocks and contracts in progress | 3 | €19,632 | €11,578 | -€8,055 | -41.0% |
| Stocks | 30/36 | €19,632 | €11,578 | -€8,055 | -41.0% |
| Amounts receivable within one year | 40/41 | €41,941 | €10,520 | -€31,421 | -74.9% |
| Trade receivables | 40 | €16,923 | €8,404 | -€8,519 | -50.3% |
| Other amounts receivable | 41 | €25,018 | €2,117 | -€22,901 | -91.5% |
| Cash at bank and in hand | 54/58 | €28,212 | €2,022 | -€26,190 | -92.8% |
| Total equity and liabilities | 10/49 | €506,503 | €370,760 | -€135,743 | -26.8% |
| Equity | 10/15 | €233,696 | €213,784 | -€19,912 | -8.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Contributions outside capital | 11 | €6,200 | - | -€6,200 | |
| Share premium | 1100/10 | €6,200 | - | -€6,200 | |
| Reserves | 13 | €156,362 | €138,834 | -€17,528 | -11.2% |
| Non-distributable reserves | 130/1 | €4,318 | €4,318 | = | 0.0% |
| Legal reserve | 130 | €1,860 | - | -€1,860 | |
| Reserves not available under the articles | 1311 | €2,458 | €4,318 | +€1,860 | +75.7% |
| Tax-exempt reserves | 132 | €152,044 | €134,516 | -€17,528 | -11.5% |
| Profit (loss) carried forward | 14 | €71,134 | €68,750 | -€2,384 | -3.4% |
| Provisions and deferred taxes | 16 | €81,144 | €33,629 | -€47,515 | -58.6% |
| Deferred taxes | 168 | €81,144 | €33,629 | -€47,515 | -58.6% |
| Amounts payable | 17/49 | €191,663 | €123,347 | -€68,316 | -35.6% |
| Amounts payable after more than one year | 17 | €61,564 | €48,120 | -€13,444 | -21.8% |
| Financial debts | 170/4 | €61,564 | €48,120 | -€13,444 | -21.8% |
| Amounts payable within one year | 42/48 | €130,099 | €75,227 | -€54,872 | -42.2% |
| Current portion of amounts payable after more than one year | 42 | €47,884 | €20,292 | -€27,592 | -57.6% |
| Trade debts | 44 | €64,129 | €24,002 | -€40,126 | -62.6% |
| Suppliers | 440/4 | €64,129 | €24,002 | -€40,126 | -62.6% |
| Taxes, remuneration and social security | 45 | €18,086 | €30,829 | +€12,743 | +70.5% |
| Taxes | 450/3 | €18,086 | - | -€18,086 | |
| Remuneration and social security | 454/9 | - | €30,829 | +€30,829 | |
| Other amounts payable | 47/48 | - | €104 | +€104 | |
| Remuneration, social security and pensions | 62 | €193,172 | €201,563 | +€8,391 | +4.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €72,057 | €70,078 | -€1,979 | -2.7% |
| Other operating charges | 640/8 | €1,215 | €8,436 | +€7,220 | +594% |
| Gross operating margin | 9900 | €284,478 | €218,377 | -€66,100 | -23.2% |
| Operating profit (loss) | 9901 | €18,034 | -€61,699 | -€79,732 | |
| Financial income | 75/76B | €1 | €1,440 | +€1,439 | +232,090% |
| Recurring financial income | 75 | €1 | €1,440 | +€1,439 | +232,090% |
| Financial charges | 65/66B | €9,196 | €7,168 | -€2,028 | -22.1% |
| Recurring financial charges | 65 | €9,196 | €7,168 | -€2,028 | -22.1% |
| Profit (loss) for the period before taxes | 9903 | €8,838 | -€67,427 | -€76,265 | |
| Transfer from deferred taxes | 780 | €4,382 | €47,515 | +€43,133 | +984% |
| Transfer to deferred taxes | 680 | €43,133 | - | -€43,133 | |
| Income taxes | 67/77 | €1,852 | - | -€1,852 | |
| Profit (loss) for the period | 9904 | -€31,765 | -€19,912 | +€11,853 | +37.3% |
| Transfer from tax-exempt reserves | 789 | €17,528 | €17,528 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€14,237 | -€2,384 | +€11,853 | +83.3% |
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 19 October 2026 via checked.be.