VIAPLANN: 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.
VIAPLANN
Largest movements
- Receivables within one year -€23,054
down €23,054 (-99.9%), from €23,072 to €18
of which Trade receivables: -€23,054
- Tangible fixed assets -€5,450
down €5,450 (-24.8%), from €21,959 to €16,510
- Cash -€2,777
down €2,777 (-23.8%), from €11,652 to €8,876
mainly Other debts (-€24,742) and Tax, wage and social debts (-€4,527)
- Deferred charges and accrued income -€1,120
down €1,120 (-55.9%), from €2,004 to €884
- Other debts -€24,742
down €24,742 (-81.5%), from €30,349 to €5,608
- Tax, wage and social debts -€4,527
down €4,527 (-42.0%), from €10,778 to €6,252
- Reserves -€2,098
down €2,098 (-14.8%), from €14,192 to €12,094
- Trade debts -€1,035
down €1,035 (-75.6%), from €1,368 to €333
- Gross operating margin -€19,884
down €19,884 (-83.6%), from €23,772 to €3,889
- Taxes -€3,851
down €3,851 (-94.7%), from €4,066 to €215
- Financial charges -€2,057
down €2,057 (-95.9%), from €2,144 to €87
- Other operating charges -€391
down €391 (-57.5%), from €681 to €289
- Depreciation +€372
up €372 (+7.3%), from €5,078 to €5,450
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 | €58,688 | €26,287 | -€32,401 | -55.2% |
| Fixed assets | 21/28 | €21,959 | €16,510 | -€5,450 | -24.8% |
| Tangible fixed assets | 22/27 | €21,959 | €16,510 | -€5,450 | -24.8% |
| Furniture and vehicles | 24 | €21,959 | €16,510 | -€5,450 | -24.8% |
| Current assets | 29/58 | €36,728 | €9,777 | -€26,951 | -73.4% |
| Amounts receivable within one year | 40/41 | €23,072 | €18 | -€23,054 | -99.9% |
| Trade receivables | 40 | €23,072 | €18 | -€23,054 | -99.9% |
| Other amounts receivable | 41 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €11,652 | €8,876 | -€2,777 | -23.8% |
| Deferred charges and accrued income | 490/1 | €2,004 | €884 | -€1,120 | -55.9% |
| Total equity and liabilities | 10/49 | €58,688 | €26,287 | -€32,401 | -55.2% |
| Equity | 10/15 | €16,192 | €14,094 | -€2,098 | -13.0% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €14,192 | €12,094 | -€2,098 | -14.8% |
| Distributable reserves | 133 | €14,192 | €12,094 | -€2,098 | -14.8% |
| Amounts payable | 17/49 | €42,496 | €12,193 | -€30,303 | -71.3% |
| Amounts payable within one year | 42/48 | €42,496 | €12,193 | -€30,303 | -71.3% |
| Trade debts | 44 | €1,368 | €333 | -€1,035 | -75.6% |
| Suppliers | 440/4 | €1,368 | €333 | -€1,035 | -75.6% |
| Taxes, remuneration and social security | 45 | €10,778 | €6,252 | -€4,527 | -42.0% |
| Taxes | 450/3 | €10,778 | €6,252 | -€4,527 | -42.0% |
| Other amounts payable | 47/48 | €30,349 | €5,608 | -€24,742 | -81.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,078 | €5,450 | +€372 | +7.3% |
| Other operating charges | 640/8 | €681 | €289 | -€391 | -57.5% |
| Gross operating margin | 9900 | €23,772 | €3,889 | -€19,884 | -83.6% |
| Operating profit (loss) | 9901 | €18,014 | -€1,850 | -€19,864 | |
| Financial income | 75/76B | €6 | €55 | +€49 | +872% |
| Recurring financial income | 75 | €6 | €55 | +€49 | +872% |
| Financial charges | 65/66B | €2,144 | €87 | -€2,057 | -95.9% |
| Recurring financial charges | 65 | €2,144 | €87 | -€2,057 | -95.9% |
| Profit (loss) for the period before taxes | 9903 | €15,875 | -€1,882 | -€17,758 | |
| Income taxes | 67/77 | €4,066 | €215 | -€3,851 | -94.7% |
| Profit (loss) for the period | 9904 | €11,809 | -€2,098 | -€13,907 | |
| Profit (loss) for the period to be appropriated | 9905 | €11,809 | -€2,098 | -€13,907 |
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.