VIAX DENTAL: 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.
VIAX DENTAL
Largest movements
- Intangible fixed assets -€13,021
down €13,021 (-18.6%), from €70,066 to €57,045
- Cash -€11,420
down €11,420 (-11.9%), from €96,102 to €84,682
mainly Debts after one year (-€26,500) and Investment in fixed assets (net) (-€19,366)
- Receivables within one year +€11,061
up €11,061 (+184%), from €6,012 to €17,072
- Deferred charges and accrued income -€6,491
down €6,491 (-68.7%), from €9,452 to €2,960
- Tangible fixed assets +€2,634
up €2,634 (+5.4%), from €48,428 to €51,062
of which Other tangible fixed assets: +€10,298
- Debts after one year -€26,500
down €26,500 (-27.0%), from €98,017 to €71,517
- Profit (loss) carried forward +€11,301
up €11,301 (+13.1%), from €86,525 to €97,826
- Current portion of long-term debt -€6,332
down €6,332 (-19.3%), from €32,831 to €26,500
- Trade debts +€3,049
up €3,049 (+177%), from €1,721 to €4,769
- Gross operating margin -€60,679
down €60,679 (-38.5%), from €157,509 to €96,830
- Taxes -€10,480
down €10,480 (-55.7%), from €18,826 to €8,346
- Staff costs +€7,385
up €7,385 (+22.7%), from €32,540 to €39,925
- Financial charges +€2,215
up €2,215 (+40.2%), from €5,517 to €7,732
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 | €230,060 | €212,821 | -€17,238 | -7.5% |
| Fixed assets | 21/28 | €118,494 | €108,106 | -€10,387 | -8.8% |
| Intangible fixed assets | 21 | €70,066 | €57,045 | -€13,021 | -18.6% |
| Tangible fixed assets | 22/27 | €48,428 | €51,062 | +€2,634 | +5.4% |
| Plant, machinery and equipment | 23 | €1,431 | €8,430 | +€6,999 | +489% |
| Furniture and vehicles | 24 | €46,997 | €32,333 | -€14,663 | -31.2% |
| Other tangible fixed assets | 26 | - | €10,298 | +€10,298 | |
| Current assets | 29/58 | €111,566 | €104,715 | -€6,851 | -6.1% |
| Amounts receivable within one year | 40/41 | €6,012 | €17,072 | +€11,061 | +184% |
| Other amounts receivable | 41 | €6,012 | €17,072 | +€11,061 | +184% |
| Cash at bank and in hand | 54/58 | €96,102 | €84,682 | -€11,420 | -11.9% |
| Deferred charges and accrued income | 490/1 | €9,452 | €2,960 | -€6,491 | -68.7% |
| Total equity and liabilities | 10/49 | €230,060 | €212,821 | -€17,238 | -7.5% |
| Equity | 10/15 | €89,025 | €100,326 | +€11,301 | +12.7% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €86,525 | €97,826 | +€11,301 | +13.1% |
| Amounts payable | 17/49 | €141,034 | €112,495 | -€28,539 | -20.2% |
| Amounts payable after more than one year | 17 | €98,017 | €71,517 | -€26,500 | -27.0% |
| Financial debts | 170/4 | €98,017 | €71,517 | -€26,500 | -27.0% |
| Amounts payable within one year | 42/48 | €43,018 | €40,978 | -€2,039 | -4.7% |
| Current portion of amounts payable after more than one year | 42 | €32,831 | €26,500 | -€6,332 | -19.3% |
| Trade debts | 44 | €1,721 | €4,769 | +€3,049 | +177% |
| Suppliers | 440/4 | €1,721 | €4,769 | +€3,049 | +177% |
| Taxes, remuneration and social security | 45 | €8,466 | €9,709 | +€1,244 | +14.7% |
| Taxes | 450/3 | €3,826 | €3,826 | = | 0.0% |
| Remuneration and social security | 454/9 | €4,640 | €5,884 | +€1,244 | +26.8% |
| Non-recurring operating income | 76A | €1,786 | - | -€1,786 | |
| Remuneration, social security and pensions | 62 | €32,540 | €39,925 | +€7,385 | +22.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €28,763 | €29,754 | +€991 | +3.4% |
| Other operating charges | 640/8 | €151 | €150 | -€1 | -0.7% |
| Gross operating margin | 9900 | €157,509 | €96,830 | -€60,679 | -38.5% |
| Operating profit (loss) | 9901 | €96,055 | €27,001 | -€69,054 | -71.9% |
| Financial income | 75/76B | €9 | €377 | +€369 | +4,284% |
| Recurring financial income | 75 | €9 | €377 | +€369 | +4,284% |
| Financial charges | 65/66B | €5,517 | €7,732 | +€2,215 | +40.2% |
| Recurring financial charges | 65 | €5,517 | €7,732 | +€2,215 | +40.2% |
| Profit (loss) for the period before taxes | 9903 | €90,547 | €19,647 | -€70,900 | -78.3% |
| Income taxes | 67/77 | €18,826 | €8,346 | -€10,480 | -55.7% |
| Profit (loss) for the period | 9904 | €71,721 | €11,301 | -€60,420 | -84.2% |
| Profit (loss) for the period to be appropriated | 9905 | €71,721 | €11,301 | -€60,420 | -84.2% |
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 29 October 2026 via checked.be.