VIAPRO: 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.
VIAPRO
Largest movements
- Cash +€10,623
up €10,623 (+9,928%), from €107 to €10,730
mainly Net result for the year (+€14,742) and Tax, wage and social debts (+€2,229)
- Tangible fixed assets +€4,631
up €4,631 (+65.0%), from €7,121 to €11,752
of which Plant, machinery and equipment: +€2,759
- Receivables within one year -€840
down €840 (-100%), from €840 to €0
of which Other amounts receivable: -€422
- Profit (loss) carried forward +€14,742
up €14,742, from -€6,797 to €7,945
- Other debts -€2,884
down €2,884 (-64.4%), from €4,480 to €1,596
- Tax, wage and social debts +€2,229
up €2,229 (+6,421%), from €35 to €2,264
- Trade debts +€328
up €328 (+93.8%), from €350 to €678
- Gross operating margin +€25,158
up €25,158, from -€6,634 to €18,524
- Taxes +€1,793
new in 2025: €1,793
- Other operating charges +€939
new in 2025: €939
- Depreciation +€869
new in 2025: €869
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 | €8,068 | €22,483 | +€14,415 | +179% |
| Fixed assets | 21/28 | €7,121 | €11,752 | +€4,631 | +65.0% |
| Tangible fixed assets | 22/27 | €7,121 | €11,752 | +€4,631 | +65.0% |
| Plant, machinery and equipment | 23 | €7,121 | €9,880 | +€2,759 | +38.8% |
| Furniture and vehicles | 24 | - | €1,872 | +€1,872 | |
| Current assets | 29/58 | €947 | €10,730 | +€9,784 | +1,033% |
| Amounts receivable within one year | 40/41 | €840 | €0 | -€840 | -100% |
| Trade receivables | 40 | €417 | €0 | -€417 | -100% |
| Other amounts receivable | 41 | €422 | €0 | -€422 | -100% |
| Cash at bank and in hand | 54/58 | €107 | €10,730 | +€10,623 | +9,928% |
| Total equity and liabilities | 10/49 | €8,068 | €22,483 | +€14,415 | +179% |
| Equity | 10/15 | €3,203 | €17,945 | +€14,742 | +460% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€6,797 | €7,945 | +€14,742 | |
| Amounts payable | 17/49 | €4,864 | €4,537 | -€327 | -6.7% |
| Amounts payable within one year | 42/48 | €4,864 | €4,537 | -€327 | -6.7% |
| Trade debts | 44 | €350 | €678 | +€328 | +93.8% |
| Suppliers | 440/4 | €350 | €678 | +€328 | +93.8% |
| Taxes, remuneration and social security | 45 | €35 | €2,264 | +€2,229 | +6,421% |
| Taxes | 450/3 | €35 | €2,264 | +€2,229 | +6,421% |
| Other amounts payable | 47/48 | €4,480 | €1,596 | -€2,884 | -64.4% |
| Non-recurring operating income | 76A | - | €4,067 | +€4,067 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €869 | +€869 | |
| Other operating charges | 640/8 | - | €939 | +€939 | |
| Gross operating margin | 9900 | -€6,634 | €18,524 | +€25,158 | |
| Operating profit (loss) | 9901 | -€6,634 | €16,716 | +€23,350 | |
| Financial income | 75/76B | €4 | €0 | -€4 | -100% |
| Recurring financial income | 75 | €4 | €0 | -€4 | -100% |
| Financial charges | 65/66B | €167 | €182 | +€15 | +9.0% |
| Recurring financial charges | 65 | €167 | €182 | +€15 | +9.0% |
| Profit (loss) for the period before taxes | 9903 | -€6,797 | €16,535 | +€23,331 | |
| Income taxes | 67/77 | - | €1,793 | +€1,793 | |
| Profit (loss) for the period | 9904 | -€6,797 | €14,742 | +€21,539 | |
| Profit (loss) for the period to be appropriated | 9905 | -€6,797 | €14,742 | +€21,539 |
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 17 October 2026 via checked.be.