VIASENSIUS: 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.
VIASENSIUS
Largest movements
- Cash -€91,542
down €91,542 (-66.3%), from €138,036 to €46,494
mainly Contributions, distributions and other (-€136,233) and Debts after one year (-€21,740)
- Intangible fixed assets -€20,000
down €20,000 (-33.3%), from €60,000 to €40,000
- Tangible fixed assets -€5,576
down €5,576 (-55.7%), from €10,011 to €4,435
- Receivables within one year +€5,125
up €5,125 (+33.5%), from €15,307 to €20,432
of which Trade receivables: +€13,057
- Profit (loss) carried forward -€106,635
down €106,635 (-100%), from €106,635 to €0
- Other debts +€21,887
up €21,887 (+539%), from €4,059 to €25,947
- Debts after one year -€21,740
down €21,740 (-42.4%), from €51,239 to €29,498
of which Other amounts payable: -€20,809
- Current portion of long-term debt -€4,627
down €4,627 (-83.2%), from €5,558 to €931
- Gross operating margin -€16,478
down €16,478 (-18.8%), from €87,445 to €70,967
- Taxes -€6,032
down €6,032 (-33.2%), from €18,163 to €12,131
- Financial charges -€1,437
down €1,437 (-40.4%), from €3,560 to €2,124
of which Financial charges: -€3,318
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 | €229,548 | €116,391 | -€113,157 | -49.3% |
| Fixed assets | 21/28 | €70,161 | €44,585 | -€25,576 | -36.5% |
| Intangible fixed assets | 21 | €60,000 | €40,000 | -€20,000 | -33.3% |
| Tangible fixed assets | 22/27 | €10,011 | €4,435 | -€5,576 | -55.7% |
| Furniture and vehicles | 24 | €10,011 | €4,435 | -€5,576 | -55.7% |
| Financial fixed assets | 28 | €150 | €150 | = | 0.0% |
| Current assets | 29/58 | €159,387 | €71,806 | -€87,581 | -54.9% |
| Amounts receivable within one year | 40/41 | €15,307 | €20,432 | +€5,125 | +33.5% |
| Trade receivables | 40 | €3,850 | €16,907 | +€13,057 | +339% |
| Other amounts receivable | 41 | €11,457 | €3,525 | -€7,932 | -69.2% |
| Cash at bank and in hand | 54/58 | €138,036 | €46,494 | -€91,542 | -66.3% |
| Deferred charges and accrued income | 490/1 | €6,044 | €4,880 | -€1,164 | -19.3% |
| Total equity and liabilities | 10/49 | €229,548 | €116,391 | -€113,157 | -49.3% |
| Equity | 10/15 | €157,555 | €50,920 | -€106,635 | -67.7% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €30,920 | €30,920 | = | 0.0% |
| Distributable reserves | 133 | €30,920 | €30,920 | = | 0.0% |
| Profit (loss) carried forward | 14 | €106,635 | €0 | -€106,635 | -100% |
| Amounts payable | 17/49 | €71,993 | €65,471 | -€6,522 | -9.1% |
| Amounts payable after more than one year | 17 | €51,239 | €29,498 | -€21,740 | -42.4% |
| Financial debts | 170/4 | €931 | €0 | -€931 | -100% |
| Other amounts payable | 178/9 | €50,307 | €29,498 | -€20,809 | -41.4% |
| Amounts payable within one year | 42/48 | €20,754 | €35,972 | +€15,218 | +73.3% |
| Current portion of amounts payable after more than one year | 42 | €5,558 | €931 | -€4,627 | -83.2% |
| Trade debts | 44 | €4,028 | €1,830 | -€2,198 | -54.6% |
| Suppliers | 440/4 | €4,028 | €1,830 | -€2,198 | -54.6% |
| Taxes, remuneration and social security | 45 | €7,108 | €7,264 | +€156 | +2.2% |
| Taxes | 450/3 | €7,108 | €7,264 | +€156 | +2.2% |
| Other amounts payable | 47/48 | €4,059 | €25,947 | +€21,887 | +539% |
| Remuneration, social security and pensions | 62 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €26,739 | €26,371 | -€368 | -1.4% |
| Other operating charges | 640/8 | €718 | €795 | +€77 | +10.7% |
| Gross operating margin | 9900 | €87,445 | €70,967 | -€16,478 | -18.8% |
| Operating profit (loss) | 9901 | €59,988 | €43,801 | -€16,187 | -27.0% |
| Financial income | 75/76B | €21 | €52 | +€31 | +151% |
| Recurring financial income | 75 | €21 | €52 | +€31 | +151% |
| Financial charges | 65/66B | €3,560 | €2,124 | -€1,437 | -40.4% |
| Recurring financial charges | 65 | €3,560 | €243 | -€3,318 | -93.2% |
| Non-recurring financial charges | 66B | - | €1,881 | +€1,881 | |
| Profit (loss) for the period before taxes | 9903 | €56,449 | €41,729 | -€14,720 | -26.1% |
| Income taxes | 67/77 | €18,163 | €12,131 | -€6,032 | -33.2% |
| Profit (loss) for the period | 9904 | €38,286 | €29,598 | -€8,688 | -22.7% |
| Profit (loss) for the period to be appropriated | 9905 | €38,286 | €29,598 | -€8,688 | -22.7% |
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 18 October 2026 via checked.be.