VIERING: 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.
VIERING
Largest movements
- Tangible fixed assets +€17,344
up €17,344 (+81.4%), from €21,320 to €38,664
of which Other tangible fixed assets: +€15,904
- Receivables within one year +€10,248
up €10,248 (+316%), from €3,248 to €13,496
of which Trade receivables: +€6,049
- Cash -€2,715
down €2,715 (-22.8%), from €11,896 to €9,181
mainly Investment in fixed assets (net) (-€22,712) and Receivables within one year (-€10,248)
- Deferred charges and accrued income -€1,067
down €1,067 (-63.8%), from €1,671 to €605
- Reserves +€21,870
up €21,870 (+68.0%), from €32,183 to €54,053
of which Distributable reserves: +€21,870
- Other debts +€2,667
up €2,667 (+2,233%), from €119 to €2,786
- Short-term financial debts -€2,355
down €2,355 (-67.2%), from €3,506 to €1,151
- Tax, wage and social debts +€1,370
up €1,370 (+172%), from €797 to €2,167
of which Taxes: +€2,142
- Gross operating margin +€28,457
up €28,457 (+42,473%), from €67 to €28,524
- Staff costs -€14,864
down €14,864, from €12,124 to -€2,740
- Taxes +€2,184
up €2,184 (+72,800%), from €3 to €2,187
- Depreciation +€877
up €877 (+19.5%), from €4,490 to €5,368
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 | €57,536 | €81,347 | +€23,811 | +41.4% |
| Fixed assets | 21/28 | €22,475 | €39,819 | +€17,344 | +77.2% |
| Tangible fixed assets | 22/27 | €21,320 | €38,664 | +€17,344 | +81.4% |
| Plant, machinery and equipment | 23 | €3,488 | €1,984 | -€1,503 | -43.1% |
| Furniture and vehicles | 24 | €6,897 | €9,841 | +€2,944 | +42.7% |
| Other tangible fixed assets | 26 | €10,935 | €26,839 | +€15,904 | +145% |
| Financial fixed assets | 28 | €1,155 | €1,155 | = | 0.0% |
| Current assets | 29/58 | €35,062 | €41,528 | +€6,467 | +18.4% |
| Amounts receivable within one year | 40/41 | €3,248 | €13,496 | +€10,248 | +316% |
| Trade receivables | 40 | €2,544 | €8,593 | +€6,049 | +238% |
| Other amounts receivable | 41 | €703 | €4,903 | +€4,199 | +597% |
| Current investments | 50/53 | €18,247 | €18,247 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €11,896 | €9,181 | -€2,715 | -22.8% |
| Deferred charges and accrued income | 490/1 | €1,671 | €605 | -€1,067 | -63.8% |
| Total equity and liabilities | 10/49 | €57,536 | €81,347 | +€23,811 | +41.4% |
| Equity | 10/15 | €50,783 | €72,656 | +€21,874 | +43.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €32,183 | €54,053 | +€21,870 | +68.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €30,323 | €52,193 | +€21,870 | +72.1% |
| Profit (loss) carried forward | 14 | - | €4 | +€4 | |
| Amounts payable | 17/49 | €6,754 | €8,691 | +€1,938 | +28.7% |
| Amounts payable within one year | 42/48 | €6,754 | €8,691 | +€1,938 | +28.7% |
| Financial debts | 43 | €3,506 | €1,151 | -€2,355 | -67.2% |
| Credit institutions | 430/8 | €3,506 | €1,151 | -€2,355 | -67.2% |
| Trade debts | 44 | €2,331 | €2,587 | +€255 | +10.9% |
| Suppliers | 440/4 | €2,331 | €2,587 | +€255 | +10.9% |
| Taxes, remuneration and social security | 45 | €797 | €2,167 | +€1,370 | +172% |
| Taxes | 450/3 | €25 | €2,167 | +€2,142 | +8,418% |
| Remuneration and social security | 454/9 | €771 | - | -€771 | |
| Other amounts payable | 47/48 | €119 | €2,786 | +€2,667 | +2,233% |
| Non-recurring operating income | 76A | €12,116 | - | -€12,116 | |
| Remuneration, social security and pensions | 62 | €12,124 | -€2,740 | -€14,864 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,490 | €5,368 | +€877 | +19.5% |
| Other operating charges | 640/8 | €2,019 | €1,806 | -€213 | -10.5% |
| Gross operating margin | 9900 | €67 | €28,524 | +€28,457 | +42,473% |
| Operating profit (loss) | 9901 | -€18,566 | €24,091 | +€42,656 | |
| Financial income | 75/76B | €36 | €149 | +€113 | +317% |
| Recurring financial income | 75 | €36 | €149 | +€113 | +317% |
| Financial charges | 65/66B | €31 | €179 | +€148 | +473% |
| Recurring financial charges | 65 | €31 | €179 | +€148 | +473% |
| Profit (loss) for the period before taxes | 9903 | -€18,561 | €24,061 | +€42,622 | |
| Income taxes | 67/77 | €3 | €2,187 | +€2,184 | +72,800% |
| Profit (loss) for the period | 9904 | -€18,564 | €21,874 | +€40,438 | |
| Profit (loss) for the period to be appropriated | 9905 | -€18,564 | €21,874 | +€40,438 |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.