Viavario: 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.
Viavario
Largest movements
- Cash +€54,017
up €54,017 (+745%), from €7,247 to €61,264
mainly Accrued charges and deferred income (+€71,602) and Depreciation (+€12,950)
- Receivables within one year +€21,389
up €21,389 (+33.4%), from €63,957 to €85,346
of which Other amounts receivable: +€14,290
- Deferred charges and accrued income +€14,154
up €14,154 (+378%), from €3,740 to €17,893
- Tangible fixed assets -€10,379
down €10,379 (-37.3%), from €27,794 to €17,414
- Accrued charges and deferred income +€71,602
up €71,602 (+449%), from €15,960 to €87,562
- Reserves +€9,569
up €9,569 (+43.0%), from €22,278 to €31,848
- Tax, wage and social debts +€4,226
up €4,226 (+10.4%), from €40,660 to €44,886
of which Taxes: +€5,277
- Debts after one year -€3,381
down €3,381 (-20.3%), from €16,624 to €13,242
- Trade debts -€2,285
down €2,285 (-76.5%), from €2,988 to €703
- Gross operating margin -€16,008
down €16,008 (-18.5%), from €86,420 to €70,412
- Financial charges -€3,349
down €3,349 (-58.4%), from €5,732 to €2,383
- Depreciation -€2,620
down €2,620 (-16.8%), from €15,569 to €12,950
- Taxes -€2,613
down €2,613 (-36.8%), from €7,092 to €4,480
- Staff costs +€2,277
up €2,277 (+6.2%), from €36,530 to €38,807
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 | €102,737 | €181,918 | +€79,181 | +77.1% |
| Fixed assets | 21/28 | €27,794 | €17,414 | -€10,379 | -37.3% |
| Tangible fixed assets | 22/27 | €27,794 | €17,414 | -€10,379 | -37.3% |
| Furniture and vehicles | 24 | €27,794 | €17,414 | -€10,379 | -37.3% |
| Current assets | 29/58 | €74,944 | €164,503 | +€89,560 | +120% |
| Amounts receivable within one year | 40/41 | €63,957 | €85,346 | +€21,389 | +33.4% |
| Trade receivables | 40 | €45,786 | €52,885 | +€7,099 | +15.5% |
| Other amounts receivable | 41 | €18,171 | €32,461 | +€14,290 | +78.6% |
| Cash at bank and in hand | 54/58 | €7,247 | €61,264 | +€54,017 | +745% |
| Deferred charges and accrued income | 490/1 | €3,740 | €17,893 | +€14,154 | +378% |
| Total equity and liabilities | 10/49 | €102,737 | €181,918 | +€79,181 | +77.1% |
| Equity | 10/15 | €22,278 | €31,848 | +€9,569 | +43.0% |
| Reserves | 13 | €22,278 | €31,848 | +€9,569 | +43.0% |
| Distributable reserves | 133 | €22,278 | €31,848 | +€9,569 | +43.0% |
| Amounts payable | 17/49 | €80,459 | €150,070 | +€69,611 | +86.5% |
| Amounts payable after more than one year | 17 | €16,624 | €13,242 | -€3,381 | -20.3% |
| Financial debts | 170/4 | €16,624 | €13,242 | -€3,381 | -20.3% |
| Amounts payable within one year | 42/48 | €47,875 | €49,266 | +€1,390 | +2.9% |
| Current portion of amounts payable after more than one year | 42 | €4,227 | €3,381 | -€846 | -20.0% |
| Financial debts | 43 | - | €295 | +€295 | |
| Credit institutions | 430/8 | - | €295 | +€295 | |
| Trade debts | 44 | €2,988 | €703 | -€2,285 | -76.5% |
| Suppliers | 440/4 | €2,988 | €703 | -€2,285 | -76.5% |
| Taxes, remuneration and social security | 45 | €40,660 | €44,886 | +€4,226 | +10.4% |
| Taxes | 450/3 | €36,035 | €41,312 | +€5,277 | +14.6% |
| Remuneration and social security | 454/9 | €4,626 | €3,575 | -€1,051 | -22.7% |
| Accrued charges and deferred income | 492/3 | €15,960 | €87,562 | +€71,602 | +449% |
| Remuneration, social security and pensions | 62 | €36,530 | €38,807 | +€2,277 | +6.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,569 | €12,950 | -€2,620 | -16.8% |
| Other operating charges | 640/8 | €1,914 | €3,515 | +€1,601 | +83.6% |
| Gross operating margin | 9900 | €86,420 | €70,412 | -€16,008 | -18.5% |
| Operating profit (loss) | 9901 | €32,407 | €15,140 | -€17,266 | -53.3% |
| Financial income | 75/76B | €2,696 | €1,291 | -€1,404 | -52.1% |
| Recurring financial income | 75 | €2,696 | €1,291 | -€1,404 | -52.1% |
| Financial charges | 65/66B | €5,732 | €2,383 | -€3,349 | -58.4% |
| Recurring financial charges | 65 | €5,732 | €2,383 | -€3,349 | -58.4% |
| Profit (loss) for the period before taxes | 9903 | €29,371 | €14,049 | -€15,322 | -52.2% |
| Income taxes | 67/77 | €7,092 | €4,480 | -€2,613 | -36.8% |
| Profit (loss) for the period | 9904 | €22,278 | €9,569 | -€12,709 | -57.0% |
| Profit (loss) for the period to be appropriated | 9905 | €22,278 | €9,569 | -€12,709 | -57.0% |
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 27 October 2026 via checked.be.