VIANIMO: 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.
VIANIMO
Largest movements
- Tangible fixed assets +€194,182
up €194,182 (+167.9%), from €115,627 to €309,809
of which Plant, machinery and equipment: +€208,219
- Receivables within one year +€32,666
up €32,666 (+47.2%), from €69,189 to €101,855
of which Other amounts receivable: +€23,381
- Stocks and contracts +€12,728
up €12,728 (+40.6%), from €31,382 to €44,110
- Cash +€10,301
up €10,301 (+14.1%), from €72,882 to €83,182
mainly Debts after one year (+€211,879) and Net result for the year (+€30,842)
- Debts after one year +€211,879
up €211,879 (+217.0%), from €97,619 to €309,498
- Reserves +€30,842
up €30,842 (+31.0%), from €99,380 to €130,222
- Trade debts +€11,018
up €11,018 (+325.1%), from €3,389 to €14,407
- Gross operating margin -€11,120
down €11,120 (-7.9%), from €139,895 to €128,775
- Staff costs -€9,897
down €9,897 (-17.6%), from €56,164 to €46,267
- Taxes -€7,900
down €7,900 (-54.8%), from €14,428 to €6,527
- Depreciation +€6,731
up €6,731 (+28.6%), from €23,511 to €30,242
- Financial charges +€4,566
up €4,566 (+35.5%), from €12,872 to €17,438
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 | €292,757 | €544,571 | +€251,814 | +86.0% |
| Fixed assets | 21/28 | €115,627 | €309,809 | +€194,182 | +167.9% |
| Tangible fixed assets | 22/27 | €115,627 | €309,809 | +€194,182 | +167.9% |
| Land and buildings | 22 | €58,553 | €55,287 | -€3,265 | -5.6% |
| Plant, machinery and equipment | 23 | €23,818 | €232,037 | +€208,219 | +874.2% |
| Furniture and vehicles | 24 | €33,256 | €22,485 | -€10,771 | -32.4% |
| Current assets | 29/58 | €177,130 | €234,762 | +€57,632 | +32.5% |
| Stocks and contracts in progress | 3 | €31,382 | €44,110 | +€12,728 | +40.6% |
| Stocks | 30/36 | €31,382 | €44,110 | +€12,728 | +40.6% |
| Amounts receivable within one year | 40/41 | €69,189 | €101,855 | +€32,666 | +47.2% |
| Trade receivables | 40 | - | €9,285 | +€9,285 | |
| Other amounts receivable | 41 | €69,189 | €92,570 | +€23,381 | +33.8% |
| Cash at bank and in hand | 54/58 | €72,882 | €83,182 | +€10,301 | +14.1% |
| Deferred charges and accrued income | 490/1 | €3,676 | €5,614 | +€1,938 | +52.7% |
| Total equity and liabilities | 10/49 | €292,757 | €544,571 | +€251,814 | +86.0% |
| Equity | 10/15 | €117,930 | €148,772 | +€30,842 | +26.2% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €99,380 | €130,222 | +€30,842 | +31.0% |
| Distributable reserves | 133 | €99,380 | €130,222 | +€30,842 | +31.0% |
| Amounts payable | 17/49 | €174,827 | €395,799 | +€220,972 | +126.4% |
| Amounts payable after more than one year | 17 | €97,619 | €309,498 | +€211,879 | +217.0% |
| Financial debts | 170/4 | €97,619 | €309,498 | +€211,879 | +217.0% |
| Amounts payable within one year | 42/48 | €75,208 | €84,301 | +€9,093 | +12.1% |
| Current portion of amounts payable after more than one year | 42 | €17,072 | €16,233 | -€839 | -4.9% |
| Trade debts | 44 | €3,389 | €14,407 | +€11,018 | +325.1% |
| Suppliers | 440/4 | €3,389 | €14,407 | +€11,018 | +325.1% |
| Taxes, remuneration and social security | 45 | €54,747 | €53,661 | -€1,086 | -2.0% |
| Taxes | 450/3 | €46,298 | €44,389 | -€1,909 | -4.1% |
| Remuneration and social security | 454/9 | €8,449 | €9,272 | +€823 | +9.7% |
| Accrued charges and deferred income | 492/3 | €2,000 | €2,000 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €56,164 | €46,267 | -€9,897 | -17.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,511 | €30,242 | +€6,731 | +28.6% |
| Other operating charges | 640/8 | €3,147 | €1,964 | -€1,183 | -37.6% |
| Gross operating margin | 9900 | €139,895 | €128,775 | -€11,120 | -7.9% |
| Operating profit (loss) | 9901 | €57,074 | €50,302 | -€6,772 | -11.9% |
| Financial income | 75/76B | €3,676 | €4,505 | +€829 | +22.5% |
| Recurring financial income | 75 | €3,676 | €4,505 | +€829 | +22.5% |
| Financial charges | 65/66B | €12,872 | €17,438 | +€4,566 | +35.5% |
| Recurring financial charges | 65 | €12,872 | €17,438 | +€4,566 | +35.5% |
| Profit (loss) for the period before taxes | 9903 | €47,878 | €37,370 | -€10,509 | -21.9% |
| Income taxes | 67/77 | €14,428 | €6,527 | -€7,900 | -54.8% |
| Profit (loss) for the period | 9904 | €33,450 | €30,842 | -€2,608 | -7.8% |
| Profit (loss) for the period to be appropriated | 9905 | €33,450 | €30,842 | -€2,608 | -7.8% |
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 4 October 2026 via checked.be.