VIENNE: 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.
VIENNE
Largest movements
- Cash +€41,869
up €41,869 (+344.1%), from €12,167 to €54,036
mainly Depreciation (+€28,660) and Net result for the year (+€22,236)
- Tangible fixed assets -€28,660
down €28,660 (-48.5%), from €59,086 to €30,426
of which Furniture and vehicles: -€20,860
- Receivables within one year +€19,360
up €19,360 (+668.4%), from €2,897 to €22,257
of which Trade receivables: +€19,360
- Reserves +€22,236
up €22,236 (+20.5%), from €108,708 to €130,944
of which Distributable reserves: +€22,236
- Tax, wage and social debts +€6,348
up €6,348 (+303.9%), from €2,089 to €8,437
of which Taxes: +€6,345
- Other debts +€5,366
up €5,366 (+2.0%), from €274,826 to €280,192
- Gross operating margin +€7,281
up €7,281 (+10.0%), from €72,802 to €80,083
- Taxes +€1,723
up €1,723 (+19.1%), from €9,009 to €10,732
- Financial charges -€1,720
down €1,720 (-7.9%), from €21,821 to €20,101
- Financial income +€1,454
up €1,454 (+453.8%), from €320 to €1,774
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 | €458,864 | €492,581 | +€33,717 | +7.3% |
| Fixed assets | 21/28 | €343,576 | €314,916 | -€28,660 | -8.3% |
| Tangible fixed assets | 22/27 | €59,086 | €30,426 | -€28,660 | -48.5% |
| Plant, machinery and equipment | 23 | €12,149 | €4,349 | -€7,800 | -64.2% |
| Furniture and vehicles | 24 | €46,938 | €26,077 | -€20,860 | -44.4% |
| Financial fixed assets | 28 | €284,490 | €284,490 | = | 0.0% |
| Current assets | 29/58 | €115,288 | €177,665 | +€62,377 | +54.1% |
| Amounts receivable within one year | 40/41 | €2,897 | €22,257 | +€19,360 | +668.4% |
| Trade receivables | 40 | €0 | €19,360 | +€19,360 | |
| Other amounts receivable | 41 | €2,897 | €2,897 | = | 0.0% |
| Current investments | 50/53 | €100,000 | €100,915 | +€915 | +0.9% |
| Cash at bank and in hand | 54/58 | €12,167 | €54,036 | +€41,869 | +344.1% |
| Deferred charges and accrued income | 490/1 | €224 | €458 | +€233 | +104.0% |
| Total equity and liabilities | 10/49 | €458,864 | €492,581 | +€33,717 | +7.3% |
| Equity | 10/15 | €157,080 | €179,316 | +€22,236 | +14.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €108,708 | €130,944 | +€22,236 | +20.5% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €108,708 | €130,944 | +€22,236 | +20.5% |
| Profit (loss) carried forward | 14 | €29,772 | €29,772 | = | 0.0% |
| Amounts payable | 17/49 | €301,785 | €313,265 | +€11,481 | +3.8% |
| Amounts payable within one year | 42/48 | €280,114 | €293,254 | +€13,140 | +4.7% |
| Trade debts | 44 | €3,199 | €4,626 | +€1,426 | +44.6% |
| Suppliers | 440/4 | €3,199 | €4,626 | +€1,426 | +44.6% |
| Taxes, remuneration and social security | 45 | €2,089 | €8,437 | +€6,348 | +303.9% |
| Taxes | 450/3 | €1,734 | €8,078 | +€6,345 | +365.9% |
| Remuneration and social security | 454/9 | €355 | €359 | +€3 | +0.9% |
| Other amounts payable | 47/48 | €274,826 | €280,192 | +€5,366 | +2.0% |
| Accrued charges and deferred income | 492/3 | €21,671 | €20,011 | -€1,660 | -7.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €28,660 | €28,660 | = | 0.0% |
| Other operating charges | 640/8 | €199 | €128 | -€71 | -35.7% |
| Non-recurring operating charges | 66A | €213 | €0 | -€213 | -100.0% |
| Gross operating margin | 9900 | €72,802 | €80,083 | +€7,281 | +10.0% |
| Operating profit (loss) | 9901 | €43,731 | €51,295 | +€7,564 | +17.3% |
| Financial income | 75/76B | €320 | €1,774 | +€1,454 | +453.8% |
| Recurring financial income | 75 | €320 | €1,774 | +€1,454 | +453.8% |
| Financial charges | 65/66B | €21,821 | €20,101 | -€1,720 | -7.9% |
| Recurring financial charges | 65 | €21,821 | €20,101 | -€1,720 | -7.9% |
| Profit (loss) for the period before taxes | 9903 | €22,230 | €32,968 | +€10,738 | +48.3% |
| Income taxes | 67/77 | €9,009 | €10,732 | +€1,723 | +19.1% |
| Profit (loss) for the period | 9904 | €13,220 | €22,236 | +€9,016 | +68.2% |
| Profit (loss) for the period to be appropriated | 9905 | €13,220 | €22,236 | +€9,016 | +68.2% |
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.