Viemo: 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.
Viemo
Largest movements
- Cash +€40,644
up €40,644 (+160.8%), from €25,272 to €65,916
mainly Net result for the year (+€39,086) and Other debts (+€10,835)
- Tangible fixed assets -€6,519
down €6,519 (-83.8%), from €7,782 to €1,262
- Receivables within one year -€4,897
down €4,897 (-30.4%), from €16,089 to €11,193
of which Other amounts receivable: -€3,021
- Profit (loss) carried forward +€15,466
up €15,466 (+65.5%), from €23,620 to €39,086
- Other debts +€10,835
up €10,835 (+1083.5%), from €1,000 to €11,835
- Trade debts +€2,246
up €2,246 (+2339.3%), from €96 to €2,342
- Tax, wage and social debts +€965
up €965 (+17.4%), from €5,550 to €6,515
- Gross operating margin +€17,732
up €17,732 (+44.4%), from €39,951 to €57,682
- Taxes +€3,806
up €3,806 (+50.4%), from €7,545 to €11,351
- Depreciation -€1,818
down €1,818 (-21.8%), from €8,338 to €6,519
- Financial income -€1,218
down €1,218 (-100.0%), from €1,218 to €0
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 | €50,726 | €80,506 | +€29,780 | +58.7% |
| Fixed assets | 21/28 | €8,202 | €1,682 | -€6,519 | -79.5% |
| Tangible fixed assets | 22/27 | €7,782 | €1,262 | -€6,519 | -83.8% |
| Furniture and vehicles | 24 | €7,782 | €1,262 | -€6,519 | -83.8% |
| Financial fixed assets | 28 | €420 | €420 | = | 0.0% |
| Current assets | 29/58 | €42,524 | €78,823 | +€36,299 | +85.4% |
| Amounts receivable within one year | 40/41 | €16,089 | €11,193 | -€4,897 | -30.4% |
| Trade receivables | 40 | €13,068 | €11,193 | -€1,876 | -14.4% |
| Other amounts receivable | 41 | €3,021 | €0 | -€3,021 | -100.0% |
| Cash at bank and in hand | 54/58 | €25,272 | €65,916 | +€40,644 | +160.8% |
| Deferred charges and accrued income | 490/1 | €1,163 | €1,715 | +€552 | +47.5% |
| Total equity and liabilities | 10/49 | €50,726 | €80,506 | +€29,780 | +58.7% |
| Equity | 10/15 | €44,080 | €59,546 | +€15,466 | +35.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €23,620 | €39,086 | +€15,466 | +65.5% |
| Amounts payable | 17/49 | €6,646 | €20,960 | +€14,314 | +215.4% |
| Amounts payable within one year | 42/48 | €6,646 | €20,692 | +€14,046 | +211.3% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Trade debts | 44 | €96 | €2,342 | +€2,246 | +2339.3% |
| Suppliers | 440/4 | €96 | €2,342 | +€2,246 | +2339.3% |
| Taxes, remuneration and social security | 45 | €5,550 | €6,515 | +€965 | +17.4% |
| Taxes | 450/3 | €5,550 | €6,515 | +€965 | +17.4% |
| Other amounts payable | 47/48 | €1,000 | €11,835 | +€10,835 | +1083.5% |
| Accrued charges and deferred income | 492/3 | - | €268 | +€268 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,338 | €6,519 | -€1,818 | -21.8% |
| Other operating charges | 640/8 | €592 | €419 | -€173 | -29.3% |
| Gross operating margin | 9900 | €39,951 | €57,682 | +€17,732 | +44.4% |
| Operating profit (loss) | 9901 | €31,021 | €50,744 | +€19,723 | +63.6% |
| Financial income | 75/76B | €1,218 | €0 | -€1,218 | -100.0% |
| Recurring financial income | 75 | €1,218 | €0 | -€1,218 | -100.0% |
| Financial charges | 65/66B | €74 | €307 | +€233 | +313.7% |
| Recurring financial charges | 65 | €74 | €307 | +€233 | +313.7% |
| Profit (loss) for the period before taxes | 9903 | €32,165 | €50,437 | +€18,272 | +56.8% |
| Income taxes | 67/77 | €7,545 | €11,351 | +€3,806 | +50.4% |
| Profit (loss) for the period | 9904 | €24,620 | €39,086 | +€14,466 | +58.8% |
| Profit (loss) for the period to be appropriated | 9905 | €24,620 | €39,086 | +€14,466 | +58.8% |
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 29 September 2026 via checked.be.