VIAPUR: 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.
VIAPUR
Largest movements
- Tangible fixed assets -€14,093
down €14,093 (-96.1%), from €14,658 to €565
of which Furniture and vehicles: -€13,123
- Receivables within one year -€13,199
down €13,199 (-19.1%), from €68,968 to €55,769
of which Trade receivables: -€19,422
- Current investments +€10,244
new in 2025: €10,244
- Other debts +€13,257
up €13,257 (+20.8%), from €63,749 to €77,006
- Trade debts -€12,943
down €12,943 (-81.9%), from €15,804 to €2,860
- Profit (loss) carried forward -€10,015
down €10,015 (-14.3%), from -€70,198 to -€80,213
- Short-term financial debts -€3,762
no longer reported in 2025 (was €3,762)
- Current portion of long-term debt -€2,982
no longer reported in 2025 (was €2,982)
- Gross operating margin -€18,765
down €18,765 (-73.2%), from €25,630 to €6,864
- Financial charges -€1,092
down €1,092 (-34.5%), from €3,165 to €2,073
- Depreciation -€680
down €680 (-4.6%), from €14,772 to €14,093
- Other operating charges +€463
up €463 (+184%), from €251 to €714
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €98,448 | €81,350 | -€17,098 | -17.4% |
| Fixed assets | 21/28 | €14,793 | €700 | -€14,093 | -95.3% |
| Tangible fixed assets | 22/27 | €14,658 | €565 | -€14,093 | -96.1% |
| Plant, machinery and equipment | 23 | €1,008 | €38 | -€970 | -96.2% |
| Furniture and vehicles | 24 | €13,650 | €527 | -€13,123 | -96.1% |
| Financial fixed assets | 28 | €135 | €135 | = | 0.0% |
| Current assets | 29/58 | €83,655 | €80,650 | -€3,005 | -3.6% |
| Stocks and contracts in progress | 3 | €12,459 | €12,459 | = | 0.0% |
| Stocks | 30/36 | €12,459 | €12,459 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €68,968 | €55,769 | -€13,199 | -19.1% |
| Trade receivables | 40 | €66,530 | €47,108 | -€19,422 | -29.2% |
| Other amounts receivable | 41 | €2,438 | €8,662 | +€6,223 | +255% |
| Current investments | 50/53 | - | €10,244 | +€10,244 | |
| Deferred charges and accrued income | 490/1 | €2,228 | €2,178 | -€50 | -2.3% |
| Total equity and liabilities | 10/49 | €98,448 | €81,350 | -€17,098 | -17.4% |
| Equity | 10/15 | €11,499 | €1,484 | -€10,015 | -87.1% |
| Contributions | 10/11 | €37,200 | €37,200 | = | 0.0% |
| Reserves | 13 | €44,497 | €44,497 | = | 0.0% |
| Non-distributable reserves | 130/1 | €3,720 | €3,720 | = | 0.0% |
| Reserves not available under the articles | 1311 | €3,720 | €3,720 | = | 0.0% |
| Distributable reserves | 133 | €40,777 | €40,777 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€70,198 | -€80,213 | -€10,015 | -14.3% |
| Amounts payable | 17/49 | €86,949 | €79,866 | -€7,083 | -8.1% |
| Amounts payable within one year | 42/48 | €86,296 | €79,866 | -€6,430 | -7.5% |
| Current portion of amounts payable after more than one year | 42 | €2,982 | - | -€2,982 | |
| Financial debts | 43 | €3,762 | - | -€3,762 | |
| Other loans | 439 | €3,762 | - | -€3,762 | |
| Trade debts | 44 | €15,804 | €2,860 | -€12,943 | -81.9% |
| Suppliers | 440/4 | €15,804 | €2,860 | -€12,943 | -81.9% |
| Other amounts payable | 47/48 | €63,749 | €77,006 | +€13,257 | +20.8% |
| Accrued charges and deferred income | 492/3 | €653 | - | -€653 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,772 | €14,093 | -€680 | -4.6% |
| Other operating charges | 640/8 | €251 | €714 | +€463 | +184% |
| Gross operating margin | 9900 | €25,630 | €6,864 | -€18,765 | -73.2% |
| Operating profit (loss) | 9901 | €10,607 | -€7,942 | -€18,549 | |
| Financial charges | 65/66B | €3,165 | €2,073 | -€1,092 | -34.5% |
| Recurring financial charges | 65 | €3,165 | €2,073 | -€1,092 | -34.5% |
| Profit (loss) for the period before taxes | 9903 | €7,442 | -€10,015 | -€17,457 | |
| Profit (loss) for the period | 9904 | €7,442 | -€10,015 | -€17,457 | |
| Profit (loss) for the period to be appropriated | 9905 | €7,442 | -€10,015 | -€17,457 |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.