VIATTECH BELGIUM: 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.
VIATTECH BELGIUM
Largest movements
- Receivables within one year +€205,635
up €205,635 (+33.0%), from €623,745 to €829,380
of which Other amounts receivable: +€156,069
- Cash -€124,983
down €124,983 (-47.3%), from €264,429 to €139,446
mainly Contributions, distributions and other (-€400,000) and Receivables within one year (-€205,635)
- Current investments -€79,523
down €79,523 (-88.6%), from €89,745 to €10,223
- Deferred charges and accrued income +€23,377
up €23,377 (+1,206%), from €1,938 to €25,315
- Trade debts -€25,944
down €25,944 (-57.3%), from €45,273 to €19,329
- Tax, wage and social debts +€19,251
up €19,251 (+3.5%), from €554,589 to €573,840
of which Taxes: +€65,506
- Profit (loss) carried forward +€14,507
up €14,507 (+2.3%), from €624,261 to €638,768
- Gross operating margin +€129,203
up €129,203 (+8.5%), from €1.5m to €1.7m
- Taxes +€39,185
up €39,185 (+27.4%), from €142,824 to €182,008
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 | €1,245,826 | €1,262,345 | +€16,519 | +1.3% |
| Fixed assets | 21/28 | €265,968 | €257,981 | -€7,987 | -3.0% |
| Tangible fixed assets | 22/27 | €192,958 | €183,870 | -€9,088 | -4.7% |
| Land and buildings | 22 | €179,118 | €171,545 | -€7,574 | -4.2% |
| Furniture and vehicles | 24 | €13,840 | €12,325 | -€1,515 | -10.9% |
| Financial fixed assets | 28 | €73,010 | €74,111 | +€1,101 | +1.5% |
| Current assets | 29/58 | €979,858 | €1,004,363 | +€24,506 | +2.5% |
| Amounts receivable within one year | 40/41 | €623,745 | €829,380 | +€205,635 | +33.0% |
| Trade receivables | 40 | €363,591 | €413,157 | +€49,566 | +13.6% |
| Other amounts receivable | 41 | €260,154 | €416,223 | +€156,069 | +60.0% |
| Current investments | 50/53 | €89,745 | €10,223 | -€79,523 | -88.6% |
| Cash at bank and in hand | 54/58 | €264,429 | €139,446 | -€124,983 | -47.3% |
| Deferred charges and accrued income | 490/1 | €1,938 | €25,315 | +€23,377 | +1,206% |
| Total equity and liabilities | 10/49 | €1,245,826 | €1,262,345 | +€16,519 | +1.3% |
| Equity | 10/15 | €644,721 | €659,228 | +€14,507 | +2.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €624,261 | €638,768 | +€14,507 | +2.3% |
| Amounts payable | 17/49 | €601,105 | €603,116 | +€2,011 | +0.3% |
| Amounts payable within one year | 42/48 | €601,105 | €593,334 | -€7,771 | -1.3% |
| Current portion of amounts payable after more than one year | 42 | €1,078 | - | -€1,078 | |
| Trade debts | 44 | €45,273 | €19,329 | -€25,944 | -57.3% |
| Suppliers | 440/4 | €45,273 | €19,329 | -€25,944 | -57.3% |
| Taxes, remuneration and social security | 45 | €554,589 | €573,840 | +€19,251 | +3.5% |
| Taxes | 450/3 | €396,977 | €462,483 | +€65,506 | +16.5% |
| Remuneration and social security | 454/9 | €157,612 | €111,357 | -€46,255 | -29.3% |
| Other amounts payable | 47/48 | €165 | €165 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | - | €9,783 | +€9,783 | |
| Remuneration, social security and pensions | 62 | €1,024,075 | €1,014,241 | -€9,833 | -1.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,883 | €9,088 | +€205 | +2.3% |
| Other operating charges | 640/8 | €11,293 | €14,455 | +€3,162 | +28.0% |
| Gross operating margin | 9900 | €1,523,474 | €1,652,677 | +€129,203 | +8.5% |
| Operating profit (loss) | 9901 | €479,223 | €614,892 | +€135,669 | +28.3% |
| Financial income | 75/76B | €3,680 | €9,231 | +€5,552 | +151% |
| Recurring financial income | 75 | €3,680 | €9,231 | +€5,552 | +151% |
| Financial charges | 65/66B | €25,456 | €27,608 | +€2,152 | +8.5% |
| Recurring financial charges | 65 | €25,456 | €27,608 | +€2,152 | +8.5% |
| Profit (loss) for the period before taxes | 9903 | €457,447 | €596,516 | +€139,069 | +30.4% |
| Income taxes | 67/77 | €142,824 | €182,008 | +€39,185 | +27.4% |
| Profit (loss) for the period | 9904 | €314,623 | €414,507 | +€99,885 | +31.7% |
| Profit (loss) for the period to be appropriated | 9905 | €314,623 | €414,507 | +€99,885 | +31.7% |
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 28 October 2026 via checked.be.