VIAVERDE: 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.
VIAVERDE
Largest movements
- Cash +€19,479
up €19,479 (+29.7%), from €65,670 to €85,149
mainly Other debts (+€12,638) and Depreciation (+€6,195)
- Tangible fixed assets -€6,195
down €6,195 (-6.9%), from €89,617 to €83,423
of which Land and buildings: -€5,291
- Other debts +€12,638
up €12,638 (+1128.2%), from €1,120 to €13,758
- Gross operating margin -€297
down €297 (-3.0%), from €9,844 to €9,546
- Other operating charges +€269
up €269 (+9.0%), from €2,982 to €3,251
- Taxes -€155
down €155 (-89.2%), from €174 to €19
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.
Cash bridge derived
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 | €158,887 | €171,422 | +€12,535 | +7.9% |
| Fixed assets | 21/28 | €89,617 | €83,423 | -€6,195 | -6.9% |
| Tangible fixed assets | 22/27 | €89,617 | €83,423 | -€6,195 | -6.9% |
| Land and buildings | 22 | €81,088 | €75,797 | -€5,291 | -6.5% |
| Plant, machinery and equipment | 23 | €8,529 | €7,626 | -€903 | -10.6% |
| Current assets | 29/58 | €69,270 | €87,999 | +€18,729 | +27.0% |
| Amounts receivable within one year | 40/41 | €2,100 | €2,100 | = | 0.0% |
| Other amounts receivable | 41 | €2,100 | €2,100 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €65,670 | €85,149 | +€19,479 | +29.7% |
| Deferred charges and accrued income | 490/1 | €1,500 | €750 | -€750 | -50.0% |
| Total equity and liabilities | 10/49 | €158,887 | €171,422 | +€12,535 | +7.9% |
| Equity | 10/15 | €157,593 | €157,645 | +€52 | 0.0% |
| Contributions | 10/11 | €150,000 | €150,000 | = | 0.0% |
| Capital | 10 | €150,000 | €150,000 | = | 0.0% |
| Issued capital | 100 | €150,000 | €150,000 | = | 0.0% |
| Reserves | 13 | €7,593 | €7,645 | +€52 | +0.7% |
| Non-distributable reserves | 130/1 | €7,593 | €7,645 | +€52 | +0.7% |
| Legal reserve | 130 | €7,593 | €7,645 | +€52 | +0.7% |
| Amounts payable | 17/49 | €1,294 | €13,777 | +€12,483 | +964.6% |
| Amounts payable within one year | 42/48 | €1,294 | €13,777 | +€12,483 | +964.6% |
| Taxes, remuneration and social security | 45 | €174 | €19 | -€155 | -89.2% |
| Taxes | 450/3 | €174 | €19 | -€155 | -89.2% |
| Other amounts payable | 47/48 | €1,120 | €13,758 | +€12,638 | +1128.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,195 | €6,195 | = | 0.0% |
| Other operating charges | 640/8 | €2,982 | €3,251 | +€269 | +9.0% |
| Gross operating margin | 9900 | €9,844 | €9,546 | -€297 | -3.0% |
| Operating profit (loss) | 9901 | €667 | €101 | -€566 | -84.9% |
| Financial charges | 65/66B | €29 | €30 | +€2 | +5.3% |
| Recurring financial charges | 65 | €29 | €30 | +€2 | +5.3% |
| Profit (loss) for the period before taxes | 9903 | €638 | €71 | -€567 | -88.9% |
| Income taxes | 67/77 | €174 | €19 | -€155 | -89.2% |
| Profit (loss) for the period | 9904 | €464 | €52 | -€412 | -88.8% |
| Profit (loss) for the period to be appropriated | 9905 | €464 | €52 | -€412 | -88.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.