VIAVERA: 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.
VIAVERA
Largest movements
- Tangible fixed assets -€91,815
down €91,815 (-5.7%), from €1.6m to €1.5m
of which Land and buildings: -€86,192
- Cash -€52,411
down €52,411 (-70.6%), from €74,223 to €21,812
mainly Net result for the year (-€68,834) and Debts after one year (-€52,500)
- Profit (loss) carried forward -€68,834
down €68,834 (-39.0%), from -€176,414 to -€245,248
- Debts after one year -€52,500
down €52,500 (-14.0%), from €376,250 to €323,750
- Gross operating margin +€9,066
up €9,066 (+98.3%), from €9,226 to €18,293
- Financial income +€5,664
up €5,664 (+41.3%), from €13,722 to €19,386
- Other operating charges +€521
up €521 (+5.5%), from €9,497 to €10,018
- Financial charges -€520
down €520 (-10.8%), from €4,828 to €4,309
- Depreciation +€259
up €259 (+0.3%), from €91,557 to €91,815
From the 2023 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.
Derived cash bridge
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,516,077 | €2,388,001 | -€128,076 | -5.1% |
| Fixed assets | 21/28 | €1,620,757 | €1,528,941 | -€91,815 | -5.7% |
| Tangible fixed assets | 22/27 | €1,620,757 | €1,528,941 | -€91,815 | -5.7% |
| Land and buildings | 22 | €1,600,633 | €1,514,441 | -€86,192 | -5.4% |
| Plant, machinery and equipment | 23 | €8,913 | €6,056 | -€2,857 | -32.1% |
| Furniture and vehicles | 24 | €11,211 | €8,444 | -€2,766 | -24.7% |
| Current assets | 29/58 | €895,320 | €859,060 | -€36,260 | -4.0% |
| Amounts receivable within one year | 40/41 | €3,930 | €9,441 | +€5,511 | +140% |
| Trade receivables | 40 | €0 | €126 | +€126 | |
| Other amounts receivable | 41 | €3,930 | €9,315 | +€5,385 | +137% |
| Current investments | 50/53 | €804,364 | €815,863 | +€11,500 | +1.4% |
| Cash at bank and in hand | 54/58 | €74,223 | €21,812 | -€52,411 | -70.6% |
| Deferred charges and accrued income | 490/1 | €12,803 | €11,944 | -€859 | -6.7% |
| Total equity and liabilities | 10/49 | €2,516,077 | €2,388,001 | -€128,076 | -5.1% |
| Equity | 10/15 | €1,561,784 | €1,492,950 | -€68,834 | -4.4% |
| Contributions | 10/11 | €1,667,036 | €1,667,036 | = | 0.0% |
| Reserves | 13 | €71,163 | €71,163 | = | 0.0% |
| Distributable reserves | 133 | €71,163 | €71,163 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€176,414 | -€245,248 | -€68,834 | -39.0% |
| Amounts payable | 17/49 | €954,293 | €895,051 | -€59,242 | -6.2% |
| Amounts payable after more than one year | 17 | €376,250 | €323,750 | -€52,500 | -14.0% |
| Financial debts | 170/4 | €376,250 | €323,750 | -€52,500 | -14.0% |
| Amounts payable within one year | 42/48 | €565,803 | €558,581 | -€7,222 | -1.3% |
| Current portion of amounts payable after more than one year | 42 | €52,500 | €52,500 | = | 0.0% |
| Trade debts | 44 | €4,235 | €697 | -€3,538 | -83.5% |
| Suppliers | 440/4 | €4,235 | €697 | -€3,538 | -83.5% |
| Taxes, remuneration and social security | 45 | €518 | €80 | -€439 | -84.6% |
| Taxes | 450/3 | €518 | €80 | -€439 | -84.6% |
| Other amounts payable | 47/48 | €508,550 | €505,304 | -€3,246 | -0.6% |
| Accrued charges and deferred income | 492/3 | €12,240 | €12,720 | +€480 | +3.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €91,557 | €91,815 | +€259 | +0.3% |
| Other operating charges | 640/8 | €9,497 | €10,018 | +€521 | +5.5% |
| Gross operating margin | 9900 | €9,226 | €18,293 | +€9,066 | +98.3% |
| Operating profit (loss) | 9901 | -€91,827 | -€83,541 | +€8,286 | +9.0% |
| Financial income | 75/76B | €13,722 | €19,386 | +€5,664 | +41.3% |
| Recurring financial income | 75 | €13,722 | €19,386 | +€5,664 | +41.3% |
| Financial charges | 65/66B | €4,828 | €4,309 | -€520 | -10.8% |
| Recurring financial charges | 65 | €4,828 | €4,309 | -€520 | -10.8% |
| Profit (loss) for the period before taxes | 9903 | -€82,933 | -€68,463 | +€14,470 | +17.4% |
| Income taxes | 67/77 | €370 | €371 | +€1 | +0.2% |
| Profit (loss) for the period | 9904 | -€83,303 | -€68,834 | +€14,469 | +17.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€83,303 | -€68,834 | +€14,469 | +17.4% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.