Viatorem: 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.
Viatorem
Largest movements
- Cash +€10,097
up €10,097 (+68.8%), from €14,676 to €24,772
- Tangible fixed assets -€3,860
down €3,860 (-80.5%), from €4,794 to €934
of which Furniture and vehicles: -€3,512
- Receivables within one year -€1,275
down €1,275 (-25.1%), from €5,078 to €3,803
of which Trade receivables: -€1,101
- Reserves +€5,600
up €5,600 (+40.3%), from €13,900 to €19,499
- Trade debts -€408
down €408 (-72.9%), from €559 to €152
- Gross operating margin -€13,939
down €13,939 (-61.1%), from €22,831 to €8,892
- Taxes -€3,321
down €3,321 (-64.1%), from €5,180 to €1,859
- Other operating charges -€833
down €833 (-90.1%), from €924 to €91
- Depreciation -€822
down €822 (-29.9%), from €2,752 to €1,930
From the 2022 result to the 2024 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
A cash bridge needs two consecutive fiscal years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2022 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €25,071 | €30,058 | +€4,987 | +19.9% |
| Fixed assets | 21/28 | €4,794 | €934 | -€3,860 | -80.5% |
| Tangible fixed assets | 22/27 | €4,794 | €934 | -€3,860 | -80.5% |
| Plant, machinery and equipment | 23 | €415 | €68 | -€347 | -83.6% |
| Furniture and vehicles | 24 | €4,378 | €866 | -€3,512 | -80.2% |
| Current assets | 29/58 | €20,277 | €29,124 | +€8,847 | +43.6% |
| Amounts receivable within one year | 40/41 | €5,078 | €3,803 | -€1,275 | -25.1% |
| Trade receivables | 40 | €4,757 | €3,657 | -€1,101 | -23.1% |
| Other amounts receivable | 41 | €320 | €146 | -€174 | -54.4% |
| Cash at bank and in hand | 54/58 | €14,676 | €24,772 | +€10,097 | +68.8% |
| Deferred charges and accrued income | 490/1 | €524 | €549 | +€25 | +4.8% |
| Total equity and liabilities | 10/49 | €25,071 | €30,058 | +€4,987 | +19.9% |
| Equity | 10/15 | €23,900 | €29,499 | +€5,600 | +23.4% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €13,900 | €19,499 | +€5,600 | +40.3% |
| Distributable reserves | 133 | €13,900 | €19,499 | +€5,600 | +40.3% |
| Amounts payable | 17/49 | €1,171 | €559 | -€612 | -52.3% |
| Amounts payable within one year | 42/48 | €1,171 | €559 | -€612 | -52.3% |
| Trade debts | 44 | €559 | €152 | -€408 | -72.9% |
| Suppliers | 440/4 | €559 | €152 | -€408 | -72.9% |
| Taxes, remuneration and social security | 45 | €612 | €347 | -€265 | -43.3% |
| Taxes | 450/3 | €612 | €347 | -€265 | -43.3% |
| Other amounts payable | 47/48 | - | €60 | +€60 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,752 | €1,930 | -€822 | -29.9% |
| Other operating charges | 640/8 | €924 | €91 | -€833 | -90.1% |
| Gross operating margin | 9900 | €22,831 | €8,892 | -€13,939 | -61.1% |
| Operating profit (loss) | 9901 | €19,155 | €6,871 | -€12,284 | -64.1% |
| Financial charges | 65/66B | €75 | €67 | -€8 | -10.9% |
| Recurring financial charges | 65 | €75 | €67 | -€8 | -10.9% |
| Profit (loss) for the period before taxes | 9903 | €19,080 | €6,804 | -€12,276 | -64.3% |
| Income taxes | 67/77 | €5,180 | €1,859 | -€3,321 | -64.1% |
| Profit (loss) for the period | 9904 | €13,900 | €4,945 | -€8,955 | -64.4% |
| Profit (loss) for the period to be appropriated | 9905 | €13,900 | €4,945 | -€8,955 | -64.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2022 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.