ViEW CONSULT: 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.
ViEW CONSULT
Largest movements
- Cash +€90,394
up €90,394 (+115.3%), from €78,412 to €168,806
mainly Net result for the year (+€81,076) and Receivables within one year (+€6,173)
- Receivables within one year -€6,173
down €6,173 (-34.3%), from €17,982 to €11,810
of which Other amounts receivable: -€6,000
- Profit (loss) carried forward +€81,076
up €81,076 (+99.9%), from €81,194 to €162,270
- Tax, wage and social debts +€4,234
up €4,234 (+1808.0%), from €234 to €4,468
- Gross operating margin +€36,037
up €36,037 (+44.2%), from €81,615 to €117,651
- Taxes +€10,551
up €10,551 (+52.8%), from €20,000 to €30,551
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 | €104,550 | €189,729 | +€85,179 | +81.5% |
| Fixed assets | 21/28 | €6,774 | €7,861 | +€1,087 | +16.0% |
| Tangible fixed assets | 22/27 | €6,774 | €7,861 | +€1,087 | +16.0% |
| Furniture and vehicles | 24 | €6,774 | €7,861 | +€1,087 | +16.0% |
| Current assets | 29/58 | €97,776 | €181,868 | +€84,092 | +86.0% |
| Amounts receivable within one year | 40/41 | €17,982 | €11,810 | -€6,173 | -34.3% |
| Trade receivables | 40 | €11,982 | €11,810 | -€173 | -1.4% |
| Other amounts receivable | 41 | €6,000 | - | -€6,000 | |
| Cash at bank and in hand | 54/58 | €78,412 | €168,806 | +€90,394 | +115.3% |
| Deferred charges and accrued income | 490/1 | €1,382 | €1,252 | -€130 | -9.4% |
| Total equity and liabilities | 10/49 | €104,550 | €189,729 | +€85,179 | +81.5% |
| Equity | 10/15 | €101,654 | €182,730 | +€81,076 | +79.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €81,194 | €162,270 | +€81,076 | +99.9% |
| Amounts payable | 17/49 | €2,896 | €6,999 | +€4,103 | +141.7% |
| Amounts payable within one year | 42/48 | €2,896 | €6,588 | +€3,692 | +127.5% |
| Trade debts | 44 | - | €525 | +€525 | |
| Suppliers | 440/4 | - | €525 | +€525 | |
| Taxes, remuneration and social security | 45 | €234 | €4,468 | +€4,234 | +1808.0% |
| Taxes | 450/3 | €234 | €4,468 | +€4,234 | +1808.0% |
| Other amounts payable | 47/48 | €2,662 | €1,595 | -€1,067 | -40.1% |
| Accrued charges and deferred income | 492/3 | - | €411 | +€411 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,756 | €3,736 | +€980 | +35.6% |
| Other operating charges | 640/8 | €101 | €103 | +€2 | +2.0% |
| Non-recurring operating charges | 66A | - | €87 | +€87 | |
| Gross operating margin | 9900 | €81,615 | €117,651 | +€36,037 | +44.2% |
| Operating profit (loss) | 9901 | €78,758 | €113,726 | +€34,968 | +44.4% |
| Financial income | 75/76B | €1,156 | - | -€1,156 | |
| Recurring financial income | 75 | €1,156 | - | -€1,156 | |
| Financial charges | 65/66B | €2,716 | €2,099 | -€617 | -22.7% |
| Recurring financial charges | 65 | €2,716 | €2,099 | -€617 | -22.7% |
| Profit (loss) for the period before taxes | 9903 | €77,198 | €111,627 | +€34,428 | +44.6% |
| Income taxes | 67/77 | €20,000 | €30,551 | +€10,551 | +52.8% |
| Profit (loss) for the period | 9904 | €57,198 | €81,076 | +€23,878 | +41.7% |
| Profit (loss) for the period to be appropriated | 9905 | €57,198 | €81,076 | +€23,878 | +41.7% |
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 6 October 2026 via checked.be.