VIEWCOM: 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.
VIEWCOM
Largest movements
- Receivables within one year -€19,803
down €19,803 (-43.3%), from €45,756 to €25,953
of which Trade receivables: -€20,202
- Cash -€6,636
down €6,636 (-53.3%), from €12,448 to €5,812
mainly Net result for the year (-€13,787) and Tax, wage and social debts (-€7,154)
- Tangible fixed assets +€1,084
up €1,084 (+11.9%), from €9,097 to €10,181
- Profit (loss) carried forward -€13,787
down €13,787 (-56.4%), from €24,452 to €10,665
- Tax, wage and social debts -€7,154
down €7,154 (-100.0%), from €7,154 to €0
- Trade debts -€5,983
down €5,983 (-24.6%), from €24,344 to €18,361
- Other debts +€1,569
up €1,569 (+24.7%), from €6,350 to €7,919
- Gross operating margin -€8,316
down €8,316 (-469.6%), from -€1,771 to -€10,087
- Depreciation +€737
up €737 (+31.6%), from €2,329 to €3,066
- Other operating charges +€146
up €146 (+37.6%), from €387 to €533
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 | €67,300 | €41,945 | -€25,355 | -37.7% |
| Fixed assets | 21/28 | €9,097 | €10,181 | +€1,084 | +11.9% |
| Tangible fixed assets | 22/27 | €9,097 | €10,181 | +€1,084 | +11.9% |
| Furniture and vehicles | 24 | €9,097 | €10,181 | +€1,084 | +11.9% |
| Current assets | 29/58 | €58,204 | €31,765 | -€26,439 | -45.4% |
| Stocks and contracts in progress | 3 | €0 | - | = | |
| Stocks | 30/36 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €45,756 | €25,953 | -€19,803 | -43.3% |
| Trade receivables | 40 | €45,756 | €25,554 | -€20,202 | -44.2% |
| Other amounts receivable | 41 | - | €398 | +€398 | |
| Cash at bank and in hand | 54/58 | €12,448 | €5,812 | -€6,636 | -53.3% |
| Total equity and liabilities | 10/49 | €67,300 | €41,945 | -€25,355 | -37.7% |
| Equity | 10/15 | €29,452 | €15,665 | -€13,787 | -46.8% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €24,452 | €10,665 | -€13,787 | -56.4% |
| Amounts payable | 17/49 | €37,848 | €26,280 | -€11,568 | -30.6% |
| Amounts payable within one year | 42/48 | €37,848 | €26,280 | -€11,568 | -30.6% |
| Trade debts | 44 | €24,344 | €18,361 | -€5,983 | -24.6% |
| Suppliers | 440/4 | €24,344 | €18,361 | -€5,983 | -24.6% |
| Taxes, remuneration and social security | 45 | €7,154 | €0 | -€7,154 | -100.0% |
| Taxes | 450/3 | €7,154 | €0 | -€7,154 | -100.0% |
| Other amounts payable | 47/48 | €6,350 | €7,919 | +€1,569 | +24.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,329 | €3,066 | +€737 | +31.6% |
| Other operating charges | 640/8 | €387 | €533 | +€146 | +37.6% |
| Gross operating margin | 9900 | -€1,771 | -€10,087 | -€8,316 | -469.6% |
| Operating profit (loss) | 9901 | -€4,488 | -€13,687 | -€9,199 | -205.0% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €99 | €100 | +€1 | +1.4% |
| Recurring financial charges | 65 | €99 | €100 | +€1 | +1.4% |
| Profit (loss) for the period before taxes | 9903 | -€4,587 | -€13,787 | -€9,200 | -200.6% |
| Income taxes | 67/77 | €0 | - | = | |
| Profit (loss) for the period | 9904 | -€4,587 | -€13,787 | -€9,200 | -200.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,587 | -€13,787 | -€9,200 | -200.6% |
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 28 September 2026 via checked.be.