VIARUM: what changed
Two fiscal 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.
VIARUM
Largest movements
No asset line moved by more than 1% of the balance sheet total.
No liability line moved by more than 1% of the balance sheet total.
- Gross operating margin -€26,691
down €26,691, from €16,886 to -€9,805
- Taxes -€8,534
down €8,534 (-85.1%), from €10,028 to €1,494
- Financial income +€5,813
up €5,813 (+20.0%), from €29,003 to €34,817
- Financial charges +€1,093
up €1,093 (+25.4%), from €4,295 to €5,388
- Depreciation +€918
up €918 (+97.3%), from €944 to €1,862
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,941,829 | €1,947,932 | +€6,102 | +0.3% |
| Formation expenses | 20 | €8,176 | €8,176 | = | 0.0% |
| Fixed assets | 21/28 | €262,760 | €260,898 | -€1,862 | -0.7% |
| Tangible fixed assets | 22/27 | €262,760 | €260,898 | -€1,862 | -0.7% |
| Land and buildings | 22 | €262,760 | €260,898 | -€1,862 | -0.7% |
| Current assets | 29/58 | €1,670,893 | €1,678,858 | +€7,965 | +0.5% |
| Amounts receivable within one year | 40/41 | €161 | €8,724 | +€8,562 | +5316.0% |
| Other amounts receivable | 41 | €161 | €8,724 | +€8,562 | +5316.0% |
| Current investments | 50/53 | €1,599,777 | €1,604,777 | +€5,000 | +0.3% |
| Cash at bank and in hand | 54/58 | €52,266 | €46,362 | -€5,904 | -11.3% |
| Deferred charges and accrued income | 490/1 | €18,690 | €18,996 | +€306 | +1.6% |
| Total equity and liabilities | 10/49 | €1,941,829 | €1,947,932 | +€6,102 | +0.3% |
| Equity | 10/15 | €1,880,979 | €1,889,261 | +€8,282 | +0.4% |
| Contributions | 10/11 | €1,732,000 | €1,732,000 | = | 0.0% |
| Capital | 10 | €1,732,000 | €1,732,000 | = | 0.0% |
| Issued capital | 100 | €1,732,000 | €1,732,000 | = | 0.0% |
| Reserves | 13 | €148,979 | €157,261 | +€8,282 | +5.6% |
| Non-distributable reserves | 130/1 | €103,200 | €103,615 | +€415 | +0.4% |
| Legal reserve | 130 | €103,200 | €103,615 | +€415 | +0.4% |
| Distributable reserves | 133 | €45,779 | €53,646 | +€7,867 | +17.2% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €60,850 | €58,670 | -€2,180 | -3.6% |
| Amounts payable within one year | 42/48 | €52,994 | €49,689 | -€3,305 | -6.2% |
| Trade debts | 44 | €17 | €580 | +€563 | +3398.6% |
| Suppliers | 440/4 | €17 | €580 | +€563 | +3398.6% |
| Taxes, remuneration and social security | 45 | €1,328 | €1,328 | +€0 | 0.0% |
| Taxes | 450/3 | €1,328 | €1,328 | +€0 | 0.0% |
| Other amounts payable | 47/48 | €51,650 | €47,781 | -€3,868 | -7.5% |
| Accrued charges and deferred income | 492/3 | €7,856 | €8,981 | +€1,125 | +14.3% |
| Non-recurring operating income | 76A | - | €11,500 | +€11,500 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €944 | €1,862 | +€918 | +97.3% |
| Other operating charges | 640/8 | €7,706 | €7,985 | +€280 | +3.6% |
| Gross operating margin | 9900 | €16,886 | -€9,805 | -€26,691 | |
| Operating profit (loss) | 9901 | €8,236 | -€19,652 | -€27,889 | |
| Financial income | 75/76B | €29,003 | €34,817 | +€5,813 | +20.0% |
| Recurring financial income | 75 | €29,003 | €34,817 | +€5,813 | +20.0% |
| Financial charges | 65/66B | €4,295 | €5,388 | +€1,093 | +25.4% |
| Recurring financial charges | 65 | €4,295 | €5,388 | +€1,093 | +25.4% |
| Profit (loss) for the period before taxes | 9903 | €32,944 | €9,776 | -€23,168 | -70.3% |
| Income taxes | 67/77 | €10,028 | €1,494 | -€8,534 | -85.1% |
| Profit (loss) for the period | 9904 | €22,916 | €8,282 | -€14,634 | -63.9% |
| Profit (loss) for the period to be appropriated | 9905 | €22,916 | €8,282 | -€14,634 | -63.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.