VIEDAPRES: 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.
VIEDAPRES
Largest movements
- Tangible fixed assets -€38,065
down €38,065 (-15.3%), from €248,693 to €210,628
of which Plant, machinery and equipment: -€35,936
- Cash +€25,015
up €25,015 (+230%), from €10,866 to €35,881
mainly Trade debts (+€56,612) and Depreciation (+€48,422)
- Receivables within one year +€7,539
up €7,539 (+249%), from €3,026 to €10,564
- Intangible fixed assets -€5,000
down €5,000 (-16.9%), from €29,562 to €24,562
- Stocks and contracts +€4,504
up €4,504 (+5.0%), from €90,073 to €94,577
- Debts after one year -€73,200
down €73,200 (-90.5%), from €80,846 to €7,646
of which Financial debts: -€65,200
- Trade debts +€56,612
up €56,612 (+27.4%), from €206,752 to €263,364
- Other debts +€34,781
up €34,781 (+638%), from €5,450 to €40,231
- Profit (loss) carried forward -€24,244
down €24,244 (-143%), from -€16,939 to -€41,183
- Gross operating margin -€31,941
down €31,941 (-11.0%), from €290,254 to €258,313
- Financial income +€8,208
up €8,208 (+9,871%), from €83 to €8,291
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 | €393,290 | €388,097 | -€5,192 | -1.3% |
| Fixed assets | 21/28 | €278,617 | €235,553 | -€43,065 | -15.5% |
| Intangible fixed assets | 21 | €29,562 | €24,562 | -€5,000 | -16.9% |
| Tangible fixed assets | 22/27 | €248,693 | €210,628 | -€38,065 | -15.3% |
| Plant, machinery and equipment | 23 | €243,390 | €207,455 | -€35,936 | -14.8% |
| Furniture and vehicles | 24 | €5,302 | €3,173 | -€2,129 | -40.2% |
| Financial fixed assets | 28 | €363 | €363 | = | 0.0% |
| Current assets | 29/58 | €114,672 | €152,545 | +€37,873 | +33.0% |
| Stocks and contracts in progress | 3 | €90,073 | €94,577 | +€4,504 | +5.0% |
| Contracts in progress | 37 | €90,073 | €94,577 | +€4,504 | +5.0% |
| Amounts receivable within one year | 40/41 | €3,026 | €10,564 | +€7,539 | +249% |
| Trade receivables | 40 | €3,026 | €10,564 | +€7,539 | +249% |
| Cash at bank and in hand | 54/58 | €10,866 | €35,881 | +€25,015 | +230% |
| Deferred charges and accrued income | 490/1 | €10,707 | €11,522 | +€815 | +7.6% |
| Total equity and liabilities | 10/49 | €393,290 | €388,097 | -€5,192 | -1.3% |
| Equity | 10/15 | -€11,939 | -€36,183 | -€24,244 | -203% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Contributions outside capital | 11 | €5,000 | €5,000 | = | 0.0% |
| Share premium | 1100/10 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€16,939 | -€41,183 | -€24,244 | -143% |
| Amounts payable | 17/49 | €405,229 | €424,280 | +€19,051 | +4.7% |
| Amounts payable after more than one year | 17 | €80,846 | €7,646 | -€73,200 | -90.5% |
| Financial debts | 170/4 | €72,846 | €7,646 | -€65,200 | -89.5% |
| Trade debts | 175 | €8,000 | - | -€8,000 | |
| Amounts payable within one year | 42/48 | €318,239 | €409,818 | +€91,580 | +28.8% |
| Current portion of amounts payable after more than one year | 42 | €64,042 | €65,200 | +€1,158 | +1.8% |
| Trade debts | 44 | €206,752 | €263,364 | +€56,612 | +27.4% |
| Suppliers | 440/4 | €206,752 | €263,364 | +€56,612 | +27.4% |
| Taxes, remuneration and social security | 45 | €41,995 | €41,024 | -€972 | -2.3% |
| Taxes | 450/3 | €5,828 | €883 | -€4,945 | -84.8% |
| Remuneration and social security | 454/9 | €36,167 | €40,140 | +€3,973 | +11.0% |
| Other amounts payable | 47/48 | €5,450 | €40,231 | +€34,781 | +638% |
| Accrued charges and deferred income | 492/3 | €6,144 | €6,816 | +€672 | +10.9% |
| Remuneration, social security and pensions | 62 | €223,696 | €223,407 | -€289 | -0.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €48,714 | €48,422 | -€291 | -0.6% |
| Other operating charges | 640/8 | €1,728 | €1,416 | -€313 | -18.1% |
| Gross operating margin | 9900 | €290,254 | €258,313 | -€31,941 | -11.0% |
| Operating profit (loss) | 9901 | €16,116 | -€14,932 | -€31,047 | |
| Financial income | 75/76B | €83 | €8,291 | +€8,208 | +9,871% |
| Recurring financial income | 75 | €83 | €8,291 | +€8,208 | +9,871% |
| Financial charges | 65/66B | €15,918 | €17,367 | +€1,450 | +9.1% |
| Recurring financial charges | 65 | €15,918 | €17,367 | +€1,450 | +9.1% |
| Profit (loss) for the period before taxes | 9903 | €281 | -€24,008 | -€24,289 | |
| Income taxes | 67/77 | €1,625 | €236 | -€1,390 | -85.5% |
| Profit (loss) for the period | 9904 | -€1,344 | -€24,244 | -€22,900 | -1,704% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,344 | -€24,244 | -€22,900 | -1,704% |
Source: filed annual accounts (NBB), financial years ended 30 April 2024 and 30 April 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.