VIO BAT: 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.
VIO BAT
Largest movements
- Receivables within one year +€80,175
up €80,175 (+41.3%), from €193,897 to €274,071
of which Other amounts receivable: +€57,621
- Tangible fixed assets +€7,207
up €7,207, from €0 to €7,207
of which Plant, machinery and equipment: +€7,207
- Cash -€6,790
down €6,790 (-67.7%), from €10,022 to €3,232
mainly Receivables within one year (-€80,175) and Tax, wage and social debts (-€14,285)
- Stocks and contracts +€6,497
new in 2024: €6,497
- Deferred charges and accrued income +€4,216
up €4,216 (+10.9%), from €38,516 to €42,732
- Trade debts +€99,125
up €99,125 (+76.0%), from €130,389 to €229,514
- Tax, wage and social debts -€14,285
down €14,285 (-79.8%), from €17,890 to €3,606
of which Remuneration and social security: -€11,685
- Other debts +€11,820
up €11,820 (+227%), from €5,200 to €17,020
- Profit (loss) carried forward -€5,356
down €5,356 (-7.8%), from €68,495 to €63,139
- Turnover -€382,829
no longer reported in 2024 (was €382,829)
- Other operating charges +€12,346
up €12,346 (+1,514%), from €815 to €13,161
- Gross operating margin -€11,773
down €11,773 (-45.0%), from €26,183 to €14,410
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €242,434 | €333,739 | +€91,305 | +37.7% |
| Fixed assets | 21/28 | €0 | €7,207 | +€7,207 | |
| Tangible fixed assets | 22/27 | €0 | €7,207 | +€7,207 | |
| Plant, machinery and equipment | 23 | - | €7,207 | +€7,207 | |
| Furniture and vehicles | 24 | €0 | - | = | |
| Current assets | 29/58 | €242,434 | €326,533 | +€84,098 | +34.7% |
| Stocks and contracts in progress | 3 | - | €6,497 | +€6,497 | |
| Stocks | 30/36 | - | €6,497 | +€6,497 | |
| Amounts receivable within one year | 40/41 | €193,897 | €274,071 | +€80,175 | +41.3% |
| Trade receivables | 40 | €163,162 | €185,716 | +€22,554 | +13.8% |
| Other amounts receivable | 41 | €30,734 | €88,356 | +€57,621 | +187% |
| Cash at bank and in hand | 54/58 | €10,022 | €3,232 | -€6,790 | -67.7% |
| Deferred charges and accrued income | 490/1 | €38,516 | €42,732 | +€4,216 | +10.9% |
| Total equity and liabilities | 10/49 | €242,434 | €333,739 | +€91,305 | +37.7% |
| Equity | 10/15 | €88,955 | €83,599 | -€5,356 | -6.0% |
| 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 | €68,495 | €63,139 | -€5,356 | -7.8% |
| Amounts payable | 17/49 | €153,479 | €250,140 | +€96,661 | +63.0% |
| Amounts payable within one year | 42/48 | €153,479 | €250,140 | +€96,661 | +63.0% |
| Trade debts | 44 | €130,389 | €229,514 | +€99,125 | +76.0% |
| Suppliers | 440/4 | €130,389 | €229,514 | +€99,125 | +76.0% |
| Taxes, remuneration and social security | 45 | €17,890 | €3,606 | -€14,285 | -79.8% |
| Taxes | 450/3 | €6,205 | €3,606 | -€2,600 | -41.9% |
| Remuneration and social security | 454/9 | €11,685 | - | -€11,685 | |
| Other amounts payable | 47/48 | €5,200 | €17,020 | +€11,820 | +227% |
| Turnover | 70 | €382,829 | - | -€382,829 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €1,162 | +€1,162 | |
| Other operating charges | 640/8 | €815 | €13,161 | +€12,346 | +1,514% |
| Gross operating margin | 9900 | €26,183 | €14,410 | -€11,773 | -45.0% |
| Operating profit (loss) | 9901 | €25,367 | €87 | -€25,281 | -99.7% |
| Financial income | 75/76B | €0 | €738 | +€738 | |
| Recurring financial income | 75 | €0 | €738 | +€738 | |
| Financial charges | 65/66B | €99 | €550 | +€451 | +456% |
| Recurring financial charges | 65 | €99 | €550 | +€451 | +456% |
| Profit (loss) for the period before taxes | 9903 | €25,269 | €275 | -€24,994 | -98.9% |
| Income taxes | 67/77 | €0 | - | = | |
| Profit (loss) for the period | 9904 | €25,269 | €275 | -€24,994 | -98.9% |
| Profit (loss) for the period to be appropriated | 9905 | €25,269 | €275 | -€24,994 | -98.9% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.