VIAPORT: 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.
VIAPORT
Largest movements
- Receivables within one year +€63,319
up €63,319 (+238%), from €26,638 to €89,956
of which Trade receivables: +€62,941
- Cash -€2,815
down €2,815 (-17.0%), from €16,564 to €13,749
- Profit (loss) carried forward -€60,438
down €60,438, from €10,419 to -€50,019
- Debts after one year +€58,416
new in 2025: €58,416
- Accrued charges and deferred income +€39,997
up €39,997 (+979%), from €4,084 to €44,081
- Contributions +€17,500
up €17,500 (+700%), from €2,500 to €20,000
- Tax, wage and social debts +€5,070
up €5,070 (+25.9%), from €19,566 to €24,636
of which Taxes: +€9,540
- Gross operating margin +€152,978
up €152,978 (+633%), from €24,161 to €177,139
- Write-downs +€70,000
new in 2025: €70,000
- Financial income +€18,221
new in 2025: €18,221
- Financial charges +€18,171
up €18,171 (+1,999%), from €909 to €19,080
- Taxes +€17,440
up €17,440 (+379%), from €4,600 to €22,040
From the 2023 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
A cash bridge needs two consecutive financial years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2023 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €43,201 | €103,705 | +€60,504 | +140% |
| Current assets | 29/58 | €43,201 | €103,705 | +€60,504 | +140% |
| Amounts receivable within one year | 40/41 | €26,638 | €89,956 | +€63,319 | +238% |
| Trade receivables | 40 | €26,638 | €89,579 | +€62,941 | +236% |
| Other amounts receivable | 41 | - | €378 | +€378 | |
| Cash at bank and in hand | 54/58 | €16,564 | €13,749 | -€2,815 | -17.0% |
| Total equity and liabilities | 10/49 | €43,201 | €103,705 | +€60,504 | +140% |
| Equity | 10/15 | €12,919 | -€30,019 | -€42,938 | |
| Contributions | 10/11 | €2,500 | €20,000 | +€17,500 | +700% |
| Profit (loss) carried forward | 14 | €10,419 | -€50,019 | -€60,438 | |
| Amounts payable | 17/49 | €30,282 | €133,724 | +€103,441 | +342% |
| Amounts payable after more than one year | 17 | - | €58,416 | +€58,416 | |
| Financial debts | 170/4 | - | €58,416 | +€58,416 | |
| Amounts payable within one year | 42/48 | €26,198 | €31,227 | +€5,028 | +19.2% |
| Current portion of amounts payable after more than one year | 42 | - | €1,584 | +€1,584 | |
| Trade debts | 44 | €714 | - | -€714 | |
| Suppliers | 440/4 | €714 | - | -€714 | |
| Taxes, remuneration and social security | 45 | €19,566 | €24,636 | +€5,070 | +25.9% |
| Taxes | 450/3 | €15,096 | €24,636 | +€9,540 | +63.2% |
| Remuneration and social security | 454/9 | €4,470 | - | -€4,470 | |
| Other amounts payable | 47/48 | €5,918 | €5,006 | -€912 | -15.4% |
| Accrued charges and deferred income | 492/3 | €4,084 | €44,081 | +€39,997 | +979% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,376 | - | -€1,376 | |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €70,000 | +€70,000 | |
| Other operating charges | 640/8 | - | €238 | +€238 | |
| Gross operating margin | 9900 | €24,161 | €177,139 | +€152,978 | +633% |
| Operating profit (loss) | 9901 | €22,785 | €106,901 | +€84,116 | +369% |
| Financial income | 75/76B | - | €18,221 | +€18,221 | |
| Recurring financial income | 75 | - | €18,221 | +€18,221 | |
| Financial charges | 65/66B | €909 | €19,080 | +€18,171 | +1,999% |
| Recurring financial charges | 65 | €909 | €19,080 | +€18,171 | +1,999% |
| Profit (loss) for the period before taxes | 9903 | €21,876 | €106,042 | +€84,166 | +385% |
| Income taxes | 67/77 | €4,600 | €22,040 | +€17,440 | +379% |
| Profit (loss) for the period | 9904 | €17,276 | €84,002 | +€66,727 | +386% |
| Profit (loss) for the period to be appropriated | 9905 | €17,276 | €84,002 | +€66,727 | +386% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.