VIANOM: 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.
VIANOM
Largest movements
- Cash +€27,501
up €27,501 (+33.6%), from €81,858 to €109,359
mainly Other debts (+€39,915) and Net result for the year (+€24,072)
- Other debts +€39,915
up €39,915 (+998%), from €4,001 to €43,917
- Reserves -€11,961
down €11,961 (-26.0%), from €45,957 to €33,996
- Trade debts +€1,223
up €1,223 (+130%), from €940 to €2,163
- Gross operating margin +€6,214
up €6,214 (+22.0%), from €28,240 to €34,454
- Taxes +€4,213
up €4,213 (+608%), from €692 to €4,905
- Staff costs +€1,487
up €1,487 (+112%), from €1,329 to €2,816
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 | €87,486 | €116,217 | +€28,731 | +32.8% |
| Fixed assets | 21/28 | €2,042 | €2,474 | +€433 | +21.2% |
| Tangible fixed assets | 22/27 | €2,042 | €2,474 | +€433 | +21.2% |
| Plant, machinery and equipment | 23 | €2,042 | €1,282 | -€760 | -37.2% |
| Furniture and vehicles | 24 | - | €1,192 | +€1,192 | |
| Current assets | 29/58 | €85,444 | €113,743 | +€28,298 | +33.1% |
| Stocks and contracts in progress | 3 | €2,591 | €2,821 | +€230 | +8.9% |
| Stocks | 30/36 | €2,591 | €2,821 | +€230 | +8.9% |
| Amounts receivable within one year | 40/41 | - | €515 | +€515 | |
| Trade receivables | 40 | - | €420 | +€420 | |
| Other amounts receivable | 41 | - | €95 | +€95 | |
| Cash at bank and in hand | 54/58 | €81,858 | €109,359 | +€27,501 | +33.6% |
| Deferred charges and accrued income | 490/1 | €996 | €1,048 | +€52 | +5.3% |
| Total equity and liabilities | 10/49 | €87,486 | €116,217 | +€28,731 | +32.8% |
| Equity | 10/15 | €75,957 | €63,996 | -€11,961 | -15.7% |
| Contributions | 10/11 | €30,000 | €30,000 | = | 0.0% |
| Reserves | 13 | €45,957 | €33,996 | -€11,961 | -26.0% |
| Distributable reserves | 133 | €45,957 | €33,996 | -€11,961 | -26.0% |
| Amounts payable | 17/49 | €11,529 | €52,221 | +€40,692 | +353% |
| Amounts payable within one year | 42/48 | €11,419 | €51,907 | +€40,488 | +355% |
| Trade debts | 44 | €940 | €2,163 | +€1,223 | +130% |
| Suppliers | 440/4 | €940 | €2,163 | +€1,223 | +130% |
| Taxes, remuneration and social security | 45 | €6,478 | €5,827 | -€651 | -10.0% |
| Taxes | 450/3 | €5,031 | €3,696 | -€1,335 | -26.5% |
| Remuneration and social security | 454/9 | €1,447 | €2,131 | +€684 | +47.3% |
| Other amounts payable | 47/48 | €4,001 | €43,917 | +€39,915 | +998% |
| Accrued charges and deferred income | 492/3 | €110 | €314 | +€204 | +186% |
| Remuneration, social security and pensions | 62 | €1,329 | €2,816 | +€1,487 | +112% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €760 | €848 | +€88 | +11.5% |
| Other operating charges | 640/8 | €1,710 | €1,587 | -€122 | -7.2% |
| Gross operating margin | 9900 | €28,240 | €34,454 | +€6,214 | +22.0% |
| Operating profit (loss) | 9901 | €24,441 | €29,203 | +€4,762 | +19.5% |
| Financial charges | 65/66B | €200 | €226 | +€26 | +13.1% |
| Recurring financial charges | 65 | €200 | €226 | +€26 | +13.1% |
| Profit (loss) for the period before taxes | 9903 | €24,241 | €28,977 | +€4,736 | +19.5% |
| Income taxes | 67/77 | €692 | €4,905 | +€4,213 | +608% |
| Profit (loss) for the period | 9904 | €23,549 | €24,072 | +€523 | +2.2% |
| Profit (loss) for the period to be appropriated | 9905 | €23,549 | €24,072 | +€523 | +2.2% |
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 15 October 2026 via checked.be.