VIAPIANO: 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.
VIAPIANO
Largest movements
- Receivables within one year -€11,309
down €11,309 (-45.3%), from €24,989 to €13,680
- Tangible fixed assets -€3,604
down €3,604 (-24.8%), from €14,504 to €10,900
- Cash +€1,101
up €1,101 (+890.7%), from €124 to €1,225
mainly Receivables within one year (+€11,309) and Trade debts (+€4,958)
- Advances received -€25,172
no longer reported in 2025 (was €25,172)
- Trade debts +€4,958
up €4,958 (+174.8%), from €2,837 to €7,795
- Profit (loss) carried forward +€4,747
up €4,747 (+36.6%), from -€12,978 to -€8,231
- Other debts +€1,162
up €1,162 (+5.9%), from €19,573 to €20,735
- Tax, wage and social debts +€494
up €494 (+3926.6%), from €13 to €507
- Gross operating margin +€8,397
up €8,397 (+6152.0%), from €137 to €8,534
- Financial charges +€113
up €113 (+161.4%), from €70 to €183
- Depreciation +€89
up €89 (+2.5%), from €3,515 to €3,604
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 | €39,617 | €25,805 | -€13,812 | -34.9% |
| Fixed assets | 21/28 | €14,504 | €10,900 | -€3,604 | -24.8% |
| Tangible fixed assets | 22/27 | €14,504 | €10,900 | -€3,604 | -24.8% |
| Plant, machinery and equipment | 23 | €14,504 | €10,900 | -€3,604 | -24.8% |
| Current assets | 29/58 | €25,113 | €14,905 | -€10,208 | -40.6% |
| Amounts receivable within one year | 40/41 | €24,989 | €13,680 | -€11,309 | -45.3% |
| Trade receivables | 40 | €24,989 | €13,680 | -€11,309 | -45.3% |
| Cash at bank and in hand | 54/58 | €124 | €1,225 | +€1,101 | +890.7% |
| Total equity and liabilities | 10/49 | €39,617 | €25,805 | -€13,812 | -34.9% |
| Equity | 10/15 | -€7,978 | -€3,231 | +€4,747 | +59.5% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€12,978 | -€8,231 | +€4,747 | +36.6% |
| Amounts payable | 17/49 | €47,595 | €29,036 | -€18,559 | -39.0% |
| Amounts payable within one year | 42/48 | €47,595 | €29,036 | -€18,559 | -39.0% |
| Trade debts | 44 | €2,837 | €7,795 | +€4,958 | +174.8% |
| Suppliers | 440/4 | €2,837 | €7,795 | +€4,958 | +174.8% |
| Advances received on contracts in progress | 46 | €25,172 | - | -€25,172 | |
| Taxes, remuneration and social security | 45 | €13 | €507 | +€494 | +3926.6% |
| Taxes | 450/3 | €13 | €507 | +€494 | +3926.6% |
| Other amounts payable | 47/48 | €19,573 | €20,735 | +€1,162 | +5.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,515 | €3,604 | +€89 | +2.5% |
| Gross operating margin | 9900 | €137 | €8,534 | +€8,397 | +6152.0% |
| Operating profit (loss) | 9901 | -€3,379 | €4,930 | +€8,309 | |
| Financial charges | 65/66B | €70 | €183 | +€113 | +161.4% |
| Recurring financial charges | 65 | €70 | €183 | +€113 | +161.4% |
| Profit (loss) for the period before taxes | 9903 | -€3,449 | €4,747 | +€8,196 | |
| Profit (loss) for the period | 9904 | -€3,449 | €4,747 | +€8,196 | |
| Profit (loss) for the period to be appropriated | 9905 | -€3,449 | €4,747 | +€8,196 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.