VIASO CONSTRUCT: 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.
VIASO CONSTRUCT
Largest movements
- Cash +€22,899
up €22,899 (+205%), from €11,161 to €34,061
mainly Tax, wage and social debts (+€534,853) and Trade debts (+€29,531)
- Receivables within one year -€13,082
down €13,082 (-22.9%), from €57,034 to €43,952
of which Trade receivables: -€11,752
- Tangible fixed assets -€863
down €863 (-38.5%), from €2,243 to €1,381
- Profit (loss) carried forward -€544,557
down €544,557, from €17,587 to -€526,970
- Tax, wage and social debts +€534,853
up €534,853 (+4,462%), from €11,987 to €546,839
of which Taxes: +€545,273
- Trade debts +€29,531
up €29,531 (+114%), from €25,993 to €55,524
of which Bills of exchange payable: +€28,181
- Debts after one year -€5,551
no longer reported in 2025 (was €5,551)
- Current portion of long-term debt -€5,321
no longer reported in 2025 (was €5,321)
- Taxes +€548,252
up €548,252 (+34,997%), from €1,567 to €549,819
- Purchases and services +€49,929
up €49,929 (+11.2%), from €445,323 to €495,252
- Turnover +€42,794
up €42,794 (+9.2%), from €462,832 to €505,626
- Depreciation -€8,540
down €8,540 (-90.8%), from €9,403 to €863
- Other operating charges +€6,076
new in 2025: €6,076
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 | €70,439 | €79,393 | +€8,954 | +12.7% |
| Fixed assets | 21/28 | €2,243 | €1,381 | -€863 | -38.5% |
| Tangible fixed assets | 22/27 | €2,243 | €1,381 | -€863 | -38.5% |
| Plant, machinery and equipment | 23 | €2,243 | €1,381 | -€863 | -38.5% |
| Current assets | 29/58 | €68,196 | €78,013 | +€9,817 | +14.4% |
| Amounts receivable within one year | 40/41 | €57,034 | €43,952 | -€13,082 | -22.9% |
| Trade receivables | 40 | €55,704 | €43,952 | -€11,752 | -21.1% |
| Other amounts receivable | 41 | €1,330 | - | -€1,330 | |
| Cash at bank and in hand | 54/58 | €11,161 | €34,061 | +€22,899 | +205% |
| Total equity and liabilities | 10/49 | €70,439 | €79,393 | +€8,954 | +12.7% |
| Equity | 10/15 | €21,587 | -€522,970 | -€544,557 | |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €17,587 | -€526,970 | -€544,557 | |
| Amounts payable | 17/49 | €48,852 | €602,363 | +€553,511 | +1,133% |
| Amounts payable after more than one year | 17 | €5,551 | - | -€5,551 | |
| Financial debts | 170/4 | €5,551 | - | -€5,551 | |
| Amounts payable within one year | 42/48 | €43,301 | €602,363 | +€559,062 | +1,291% |
| Current portion of amounts payable after more than one year | 42 | €5,321 | - | -€5,321 | |
| Trade debts | 44 | €25,993 | €55,524 | +€29,531 | +114% |
| Suppliers | 440/4 | €13,962 | €15,312 | +€1,349 | +9.7% |
| Bills of exchange payable | 441 | €12,031 | €40,212 | +€28,181 | +234% |
| Taxes, remuneration and social security | 45 | €11,987 | €546,839 | +€534,853 | +4,462% |
| Taxes | 450/3 | €1,567 | €546,839 | +€545,273 | +34,807% |
| Remuneration and social security | 454/9 | €10,420 | - | -€10,420 | |
| Turnover | 70 | €462,832 | €505,626 | +€42,794 | +9.2% |
| Goods, raw materials, services and sundry goods | 60/61 | €445,323 | €495,252 | +€49,929 | +11.2% |
| Remuneration, social security and pensions | 62 | - | €712 | +€712 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,403 | €863 | -€8,540 | -90.8% |
| Other operating charges | 640/8 | - | €6,076 | +€6,076 | |
| Gross operating margin | 9900 | €17,392 | €12,978 | -€4,415 | -25.4% |
| Operating profit (loss) | 9901 | €7,989 | €5,327 | -€2,662 | -33.3% |
| Financial income | 75/76B | €47 | €70 | +€24 | +51.4% |
| Recurring financial income | 75 | €47 | €70 | +€24 | +51.4% |
| Financial charges | 65/66B | €357 | €136 | -€221 | -61.9% |
| Recurring financial charges | 65 | €357 | €136 | -€221 | -61.9% |
| Profit (loss) for the period before taxes | 9903 | €7,679 | €5,262 | -€2,417 | -31.5% |
| Income taxes | 67/77 | €1,567 | €549,819 | +€548,252 | +34,997% |
| Profit (loss) for the period | 9904 | €6,113 | -€544,557 | -€550,669 | |
| Profit (loss) for the period to be appropriated | 9905 | €6,113 | -€544,557 | -€550,669 |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.