VIASYL: 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.
VIASYL
Largest movements
- Cash +€3,689
up €3,689 (+11.3%), from €32,684 to €36,373
mainly Depreciation (+€5,050) and Tax, wage and social debts (+€4,550)
- Tangible fixed assets +€2,893
up €2,893 (+15.8%), from €18,365 to €21,258
of which Land and buildings: +€4,643
- Receivables within one year +€2,402
up €2,402 (+158%), from €1,518 to €3,920
- Deferred charges and accrued income -€1,620
down €1,620 (-54.9%), from €2,951 to €1,330
- Tax, wage and social debts +€4,550
up €4,550 (+128%), from €3,551 to €8,102
of which Taxes: +€2,391
- Trade debts -€3,863
down €3,863 (-29.8%), from €12,951 to €9,087
- Profit (loss) carried forward +€3,723
up €3,723 (+5.6%), from -€66,785 to -€63,061
- Other debts +€2,954
up €2,954 (+3.4%), from €86,385 to €89,339
- Gross operating margin -€17,288
down €17,288 (-22.6%), from €76,383 to €59,095
- Taxes -€3,108
down €3,108 (-67.0%), from €4,637 to €1,529
- Staff costs +€2,260
up €2,260 (+5.3%), from €42,252 to €44,512
- Other operating charges -€1,550
down €1,550 (-38.3%), from €4,050 to €2,500
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 | €56,567 | €63,932 | +€7,364 | +13.0% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €19,415 | €22,308 | +€2,893 | +14.9% |
| Tangible fixed assets | 22/27 | €18,365 | €21,258 | +€2,893 | +15.8% |
| Land and buildings | 22 | - | €4,643 | +€4,643 | |
| Plant, machinery and equipment | 23 | €9,972 | €9,950 | -€22 | -0.2% |
| Furniture and vehicles | 24 | €4,345 | €3,097 | -€1,248 | -28.7% |
| Other tangible fixed assets | 26 | €4,048 | €3,568 | -€480 | -11.9% |
| Financial fixed assets | 28 | €1,050 | €1,050 | = | 0.0% |
| Current assets | 29/58 | €37,152 | €41,623 | +€4,471 | +12.0% |
| Amounts receivable within one year | 40/41 | €1,518 | €3,920 | +€2,402 | +158% |
| Other amounts receivable | 41 | €1,518 | €3,920 | +€2,402 | +158% |
| Cash at bank and in hand | 54/58 | €32,684 | €36,373 | +€3,689 | +11.3% |
| Deferred charges and accrued income | 490/1 | €2,951 | €1,330 | -€1,620 | -54.9% |
| Total equity and liabilities | 10/49 | €56,567 | €63,932 | +€7,364 | +13.0% |
| Equity | 10/15 | -€46,395 | -€42,671 | +€3,723 | +8.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €14,190 | €14,190 | = | 0.0% |
| Distributable reserves | 133 | €14,190 | €14,190 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€66,785 | -€63,061 | +€3,723 | +5.6% |
| Amounts payable | 17/49 | €102,962 | €106,603 | +€3,641 | +3.5% |
| Amounts payable within one year | 42/48 | €102,887 | €106,528 | +€3,641 | +3.5% |
| Trade debts | 44 | €12,951 | €9,087 | -€3,863 | -29.8% |
| Suppliers | 440/4 | €12,951 | €9,087 | -€3,863 | -29.8% |
| Taxes, remuneration and social security | 45 | €3,551 | €8,102 | +€4,550 | +128% |
| Taxes | 450/3 | €3,373 | €5,763 | +€2,391 | +70.9% |
| Remuneration and social security | 454/9 | €179 | €2,338 | +€2,160 | +1,210% |
| Other amounts payable | 47/48 | €86,385 | €89,339 | +€2,954 | +3.4% |
| Accrued charges and deferred income | 492/3 | €75 | €75 | = | 0.0% |
| Non-recurring operating income | 76A | €496 | - | -€496 | |
| Remuneration, social security and pensions | 62 | €42,252 | €44,512 | +€2,260 | +5.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,493 | €5,050 | -€443 | -8.1% |
| Other operating charges | 640/8 | €4,050 | €2,500 | -€1,550 | -38.3% |
| Gross operating margin | 9900 | €76,383 | €59,095 | -€17,288 | -22.6% |
| Operating profit (loss) | 9901 | €24,588 | €7,034 | -€17,555 | -71.4% |
| Financial income | 75/76B | €626 | €677 | +€51 | +8.2% |
| Recurring financial income | 75 | €626 | €677 | +€51 | +8.2% |
| Financial charges | 65/66B | €2,853 | €2,458 | -€394 | -13.8% |
| Recurring financial charges | 65 | €2,853 | €2,458 | -€394 | -13.8% |
| Profit (loss) for the period before taxes | 9903 | €22,362 | €5,253 | -€17,109 | -76.5% |
| Income taxes | 67/77 | €4,637 | €1,529 | -€3,108 | -67.0% |
| Profit (loss) for the period | 9904 | €17,725 | €3,723 | -€14,001 | -79.0% |
| Profit (loss) for the period to be appropriated | 9905 | €17,725 | €3,723 | -€14,001 | -79.0% |
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 13 October 2026 via checked.be.