VIATECH: 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.
VIATECH
Largest movements
- Tangible fixed assets -€16,655
down €16,655 (-14.8%), from €112,184 to €95,529
of which Furniture and vehicles: -€11,552
- Receivables within one year +€15,490
up €15,490 (+260332.6%), from €6 to €15,496
of which Trade receivables: +€12,242
- Cash -€12,325
down €12,325 (-24.3%), from €50,780 to €38,455
mainly Receivables within one year (-€15,490) and Debts after one year (-€10,533)
- Debts after one year -€10,533
down €10,533 (-27.0%), from €39,082 to €28,549
- Reserves -€8,111
down €8,111 (-12.9%), from €62,977 to €54,866
- Other debts +€2,666
up €2,666 (+35.6%), from €7,486 to €10,152
- Depreciation +€9,529
up €9,529 (+94.1%), from €10,126 to €19,655
- Gross operating margin -€4,231
down €4,231 (-13.8%), from €30,614 to €26,384
- Taxes -€3,632
down €3,632 (-65.2%), from €5,573 to €1,941
- Financial charges +€1,204
up €1,204 (+163.1%), from €738 to €1,943
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €165,926 | €152,600 | -€13,326 | -8.0% |
| Fixed assets | 21/28 | €112,184 | €95,529 | -€16,655 | -14.8% |
| Tangible fixed assets | 22/27 | €112,184 | €95,529 | -€16,655 | -14.8% |
| Land and buildings | 22 | €45,600 | €41,800 | -€3,800 | -8.3% |
| Plant, machinery and equipment | 23 | €2,452 | €1,149 | -€1,303 | -53.2% |
| Furniture and vehicles | 24 | €64,132 | €52,580 | -€11,552 | -18.0% |
| Current assets | 29/58 | €53,742 | €57,072 | +€3,329 | +6.2% |
| Amounts receivable within one year | 40/41 | €6 | €15,496 | +€15,490 | +260332.6% |
| Trade receivables | 40 | €6 | €12,248 | +€12,242 | +205747.4% |
| Other amounts receivable | 41 | - | €3,248 | +€3,248 | |
| Cash at bank and in hand | 54/58 | €50,780 | €38,455 | -€12,325 | -24.3% |
| Deferred charges and accrued income | 490/1 | €2,956 | €3,121 | +€165 | +5.6% |
| Total equity and liabilities | 10/49 | €165,926 | €152,600 | -€13,326 | -8.0% |
| Equity | 10/15 | €108,128 | €100,017 | -€8,111 | -7.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €62,977 | €54,866 | -€8,111 | -12.9% |
| Distributable reserves | 133 | €62,977 | €54,866 | -€8,111 | -12.9% |
| Profit (loss) carried forward | 14 | €26,551 | €26,551 | = | 0.0% |
| Amounts payable | 17/49 | €57,799 | €52,584 | -€5,215 | -9.0% |
| Amounts payable after more than one year | 17 | €39,082 | €28,549 | -€10,533 | -27.0% |
| Financial debts | 170/4 | €39,082 | €28,549 | -€10,533 | -27.0% |
| Amounts payable within one year | 42/48 | €18,716 | €24,035 | +€5,318 | +28.4% |
| Current portion of amounts payable after more than one year | 42 | €9,384 | €9,737 | +€352 | +3.8% |
| Trade debts | 44 | €482 | €1,903 | +€1,421 | +294.9% |
| Suppliers | 440/4 | €482 | €1,903 | +€1,421 | +294.9% |
| Taxes, remuneration and social security | 45 | €1,364 | €2,243 | +€879 | +64.4% |
| Taxes | 450/3 | €1,364 | €2,243 | +€879 | +64.4% |
| Other amounts payable | 47/48 | €7,486 | €10,152 | +€2,666 | +35.6% |
| Non-recurring operating income | 76A | €4,132 | - | -€4,132 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,126 | €19,655 | +€9,529 | +94.1% |
| Other operating charges | 640/8 | €1,163 | €971 | -€192 | -16.5% |
| Gross operating margin | 9900 | €30,614 | €26,384 | -€4,231 | -13.8% |
| Operating profit (loss) | 9901 | €19,326 | €5,757 | -€13,568 | -70.2% |
| Financial income | 75/76B | - | €16 | +€16 | |
| Recurring financial income | 75 | - | €16 | +€16 | |
| Financial charges | 65/66B | €738 | €1,943 | +€1,204 | +163.1% |
| Recurring financial charges | 65 | €738 | €1,943 | +€1,204 | +163.1% |
| Profit (loss) for the period before taxes | 9903 | €18,587 | €3,830 | -€14,757 | -79.4% |
| Income taxes | 67/77 | €5,573 | €1,941 | -€3,632 | -65.2% |
| Profit (loss) for the period | 9904 | €13,015 | €1,889 | -€11,125 | -85.5% |
| Profit (loss) for the period to be appropriated | 9905 | €13,015 | €1,889 | -€11,125 | -85.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.