VIATOR: 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.
VIATOR
Largest movements
- Tangible fixed assets -€21,429
down €21,429 (-11.3%), from €190,373 to €168,943
of which Land and buildings: -€14,166
- Deferred charges and accrued income -€17,386
down €17,386 (-57.0%), from €30,479 to €13,092
- Cash +€17,371
up €17,371 (+316.6%), from €5,487 to €22,858
mainly Net result for the year (+€27,259) and Depreciation (+€26,065)
- Receivables within one year -€13,492
down €13,492 (-6.0%), from €223,886 to €210,394
of which Other amounts receivable: -€19,353
- Reserves +€27,259
up €27,259 (+7.6%), from €358,310 to €385,569
of which Distributable reserves: +€27,259
- Trade debts -€24,135
down €24,135 (-68.2%), from €35,402 to €11,268
- Debts after one year -€15,934
down €15,934 (-76.5%), from €20,828 to €4,895
- Tax, wage and social debts -€14,198
down €14,198 (-52.3%), from €27,123 to €12,925
of which Remuneration and social security: -€14,036
- Current portion of long-term debt -€7,430
down €7,430 (-31.8%), from €23,364 to €15,934
- Staff costs -€57,733
down €57,733 (-57.5%), from €100,350 to €42,618
- Gross operating margin -€19,247
down €19,247 (-13.6%), from €141,842 to €122,595
- Depreciation -€14,939
down €14,939 (-36.4%), from €41,004 to €26,065
- Taxes +€13,902
up €13,902 (+623.9%), from €2,228 to €16,130
- Other operating charges +€1,616
up €1,616 (+39.2%), from €4,126 to €5,742
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.
Cash bridge derived
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 | €471,724 | €436,787 | -€34,937 | -7.4% |
| Fixed assets | 21/28 | €211,873 | €190,443 | -€21,429 | -10.1% |
| Tangible fixed assets | 22/27 | €190,373 | €168,943 | -€21,429 | -11.3% |
| Land and buildings | 22 | €147,265 | €133,099 | -€14,166 | -9.6% |
| Plant, machinery and equipment | 23 | €10,465 | €9,002 | -€1,463 | -14.0% |
| Furniture and vehicles | 24 | €32,531 | €26,843 | -€5,688 | -17.5% |
| Other tangible fixed assets | 26 | €112 | - | -€112 | |
| Financial fixed assets | 28 | €21,500 | €21,500 | = | 0.0% |
| Current assets | 29/58 | €259,852 | €246,344 | -€13,508 | -5.2% |
| Amounts receivable within one year | 40/41 | €223,886 | €210,394 | -€13,492 | -6.0% |
| Trade receivables | 40 | €104,313 | €110,174 | +€5,861 | +5.6% |
| Other amounts receivable | 41 | €119,573 | €100,220 | -€19,353 | -16.2% |
| Cash at bank and in hand | 54/58 | €5,487 | €22,858 | +€17,371 | +316.6% |
| Deferred charges and accrued income | 490/1 | €30,479 | €13,092 | -€17,386 | -57.0% |
| Total equity and liabilities | 10/49 | €471,724 | €436,787 | -€34,937 | -7.4% |
| Equity | 10/15 | €364,507 | €391,766 | +€27,259 | +7.5% |
| Contributions | 10/11 | €6,197 | €6,197 | = | 0.0% |
| Reserves | 13 | €358,310 | €385,569 | +€27,259 | +7.6% |
| Tax-exempt reserves | 132 | €31,100 | €31,100 | = | 0.0% |
| Distributable reserves | 133 | €327,210 | €354,469 | +€27,259 | +8.3% |
| Amounts payable | 17/49 | €107,217 | €45,021 | -€62,196 | -58.0% |
| Amounts payable after more than one year | 17 | €20,828 | €4,895 | -€15,934 | -76.5% |
| Financial debts | 170/4 | €20,828 | €4,895 | -€15,934 | -76.5% |
| Amounts payable within one year | 42/48 | €85,889 | €40,127 | -€45,763 | -53.3% |
| Current portion of amounts payable after more than one year | 42 | €23,364 | €15,934 | -€7,430 | -31.8% |
| Trade debts | 44 | €35,402 | €11,268 | -€24,135 | -68.2% |
| Suppliers | 440/4 | €35,402 | €11,268 | -€24,135 | -68.2% |
| Taxes, remuneration and social security | 45 | €27,123 | €12,925 | -€14,198 | -52.3% |
| Taxes | 450/3 | €13,087 | €12,925 | -€162 | -1.2% |
| Remuneration and social security | 454/9 | €14,036 | - | -€14,036 | |
| Accrued charges and deferred income | 492/3 | €500 | - | -€500 | |
| Remuneration, social security and pensions | 62 | €100,350 | €42,618 | -€57,733 | -57.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €41,004 | €26,065 | -€14,939 | -36.4% |
| Other operating charges | 640/8 | €4,126 | €5,742 | +€1,616 | +39.2% |
| Gross operating margin | 9900 | €141,842 | €122,595 | -€19,247 | -13.6% |
| Operating profit (loss) | 9901 | -€3,639 | €48,169 | +€51,808 | |
| Financial income | 75/76B | €6 | €2 | -€4 | -73.9% |
| Recurring financial income | 75 | €6 | €2 | -€4 | -73.9% |
| Financial charges | 65/66B | €3,636 | €4,782 | +€1,145 | +31.5% |
| Recurring financial charges | 65 | €3,636 | €4,782 | +€1,145 | +31.5% |
| Profit (loss) for the period before taxes | 9903 | -€7,269 | €43,389 | +€50,659 | |
| Income taxes | 67/77 | €2,228 | €16,130 | +€13,902 | +623.9% |
| Profit (loss) for the period | 9904 | -€9,497 | €27,259 | +€36,757 | |
| Profit (loss) for the period to be appropriated | 9905 | -€9,497 | €27,259 | +€36,757 |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.