VIATRICKS: 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.
VIATRICKS
Largest movements
- Cash -€31,574
down €31,574 (-55.5%), from €56,894 to €25,320
mainly Contributions, distributions and other (-€112,373) and Receivables within one year (-€2,341)
- Tangible fixed assets -€7,213
down €7,213 (-24.1%), from €29,957 to €22,745
- Receivables within one year +€2,341
up €2,341 (+37.8%), from €6,195 to €8,537
- Profit (loss) carried forward -€73,472
no longer reported in 2025 (was €73,472)
- Other debts +€39,373
new in 2025: €39,373
- Tax, wage and social debts -€1,507
down €1,507 (-50.6%), from €2,977 to €1,470
of which Taxes: -€1,524
- Gross operating margin +€21,706
up €21,706 (+60.3%), from €35,997 to €57,703
- Taxes +€2,149
up €2,149 (+24.7%), from €8,701 to €10,850
- Depreciation +€1,107
up €1,107 (+18.1%), from €6,106 to €7,213
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 | €93,046 | €56,786 | -€36,260 | -39.0% |
| Fixed assets | 21/28 | €29,957 | €22,745 | -€7,213 | -24.1% |
| Tangible fixed assets | 22/27 | €29,957 | €22,745 | -€7,213 | -24.1% |
| Furniture and vehicles | 24 | €29,957 | €22,745 | -€7,213 | -24.1% |
| Current assets | 29/58 | €63,089 | €34,041 | -€29,048 | -46.0% |
| Amounts receivable within one year | 40/41 | €6,195 | €8,537 | +€2,341 | +37.8% |
| Trade receivables | 40 | €6,195 | €8,537 | +€2,341 | +37.8% |
| Cash at bank and in hand | 54/58 | €56,894 | €25,320 | -€31,574 | -55.5% |
| Deferred charges and accrued income | 490/1 | - | €184 | +€184 | |
| Total equity and liabilities | 10/49 | €93,046 | €56,786 | -€36,260 | -39.0% |
| Equity | 10/15 | €88,472 | €15,000 | -€73,472 | -83.0% |
| Contributions | 10/11 | €15,000 | €15,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €73,472 | - | -€73,472 | |
| Amounts payable | 17/49 | €4,574 | €41,786 | +€37,212 | +814% |
| Amounts payable within one year | 42/48 | €4,574 | €41,605 | +€37,032 | +810% |
| Trade debts | 44 | €1,597 | €763 | -€834 | -52.2% |
| Suppliers | 440/4 | €1,597 | €763 | -€834 | -52.2% |
| Taxes, remuneration and social security | 45 | €2,977 | €1,470 | -€1,507 | -50.6% |
| Taxes | 450/3 | €2,953 | €1,430 | -€1,524 | -51.6% |
| Remuneration and social security | 454/9 | €23 | €40 | +€17 | +72.0% |
| Other amounts payable | 47/48 | - | €39,373 | +€39,373 | |
| Accrued charges and deferred income | 492/3 | - | €180 | +€180 | |
| Remuneration, social security and pensions | 62 | €387 | €400 | +€12 | +3.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,106 | €7,213 | +€1,107 | +18.1% |
| Other operating charges | 640/8 | €257 | €261 | +€4 | +1.5% |
| Gross operating margin | 9900 | €35,997 | €57,703 | +€21,706 | +60.3% |
| Operating profit (loss) | 9901 | €29,247 | €49,830 | +€20,583 | +70.4% |
| Financial charges | 65/66B | €39 | €79 | +€40 | +103% |
| Recurring financial charges | 65 | €39 | €79 | +€40 | +103% |
| Profit (loss) for the period before taxes | 9903 | €29,208 | €49,750 | +€20,542 | +70.3% |
| Income taxes | 67/77 | €8,701 | €10,850 | +€2,149 | +24.7% |
| Profit (loss) for the period | 9904 | €20,507 | €38,900 | +€18,394 | +89.7% |
| Profit (loss) for the period to be appropriated | 9905 | €20,507 | €38,900 | +€18,394 | +89.7% |
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 14 October 2026 via checked.be.