VIANEXT: 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.
VIANEXT
Largest movements
- Tangible fixed assets +€31,996
up €31,996 (+1017.0%), from €3,146 to €35,142
of which Furniture and vehicles: +€25,805
- Cash +€25,747
up €25,747 (+25.6%), from €100,669 to €126,415
mainly Net result for the year (+€50,647) and Receivables within one year (+€15,249)
- Receivables within one year -€15,249
no longer reported in 2025 (was €15,249)
of which Trade receivables: -€11,853
- Reserves +€44,124
up €44,124 (+41.2%), from €107,164 to €151,288
- Other debts -€3,158
down €3,158 (-92.6%), from €3,409 to €251
- Trade debts +€1,658
up €1,658 (+1532.8%), from €108 to €1,766
- Gross operating margin +€47,382
up €47,382 (+144.7%), from €32,743 to €80,125
- Taxes +€11,836
up €11,836 (+139.0%), from €8,512 to €20,347
- Depreciation +€4,606
up €4,606 (+113.5%), from €4,058 to €8,663
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 | €120,251 | €163,445 | +€43,194 | +35.9% |
| Fixed assets | 21/28 | €3,146 | €35,142 | +€31,996 | +1017.0% |
| Tangible fixed assets | 22/27 | €3,146 | €35,142 | +€31,996 | +1017.0% |
| Plant, machinery and equipment | 23 | - | €983 | +€983 | |
| Furniture and vehicles | 24 | - | €25,805 | +€25,805 | |
| Other tangible fixed assets | 26 | - | €8,354 | +€8,354 | |
| Assets under construction and advance payments | 27 | €3,146 | - | -€3,146 | |
| Current assets | 29/58 | €117,105 | €128,303 | +€11,198 | +9.6% |
| Amounts receivable within one year | 40/41 | €15,249 | - | -€15,249 | |
| Trade receivables | 40 | €11,853 | - | -€11,853 | |
| Other amounts receivable | 41 | €3,397 | - | -€3,397 | |
| Current investments | 50/53 | €250 | €250 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €100,669 | €126,415 | +€25,747 | +25.6% |
| Deferred charges and accrued income | 490/1 | €937 | €1,638 | +€701 | +74.8% |
| Total equity and liabilities | 10/49 | €120,251 | €163,445 | +€43,194 | +35.9% |
| Equity | 10/15 | €107,350 | €151,474 | +€44,124 | +41.1% |
| Contributions | 10/11 | €186 | €186 | = | 0.0% |
| Reserves | 13 | €107,164 | €151,288 | +€44,124 | +41.2% |
| Distributable reserves | 133 | €107,164 | €151,288 | +€44,124 | +41.2% |
| Amounts payable | 17/49 | €12,901 | €11,971 | -€930 | -7.2% |
| Amounts payable within one year | 42/48 | €12,901 | €11,971 | -€930 | -7.2% |
| Trade debts | 44 | €108 | €1,766 | +€1,658 | +1532.8% |
| Suppliers | 440/4 | €108 | €1,766 | +€1,658 | +1532.8% |
| Taxes, remuneration and social security | 45 | €9,384 | €9,955 | +€571 | +6.1% |
| Taxes | 450/3 | €9,384 | €9,955 | +€571 | +6.1% |
| Other amounts payable | 47/48 | €3,409 | €251 | -€3,158 | -92.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,058 | €8,663 | +€4,606 | +113.5% |
| Other operating charges | 640/8 | €505 | €520 | +€14 | +2.8% |
| Gross operating margin | 9900 | €32,743 | €80,125 | +€47,382 | +144.7% |
| Operating profit (loss) | 9901 | €28,180 | €70,942 | +€42,762 | +151.7% |
| Financial income | 75/76B | €725 | €95 | -€629 | -86.8% |
| Recurring financial income | 75 | €725 | €95 | -€629 | -86.8% |
| Financial charges | 65/66B | €42 | €43 | +€1 | +1.3% |
| Recurring financial charges | 65 | €42 | €43 | +€1 | +1.3% |
| Profit (loss) for the period before taxes | 9903 | €28,863 | €70,994 | +€42,132 | +146.0% |
| Income taxes | 67/77 | €8,512 | €20,347 | +€11,836 | +139.0% |
| Profit (loss) for the period | 9904 | €20,351 | €50,647 | +€30,296 | +148.9% |
| Profit (loss) for the period to be appropriated | 9905 | €20,351 | €50,647 | +€30,296 | +148.9% |
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 5 October 2026 via checked.be.