VIO CONCEPT: 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 CONCEPT
Largest movements
- Receivables within one year +€10,424
up €10,424 (+106%), from €9,793 to €20,217
of which Trade receivables: +€14,101
- Cash +€5,660
up €5,660 (+54.3%), from €10,427 to €16,087
mainly Net result for the year (+€29,767) and Tax, wage and social debts (+€9,990)
- Tangible fixed assets +€2,070
up €2,070 (+52.6%), from €3,938 to €6,008
of which Furniture and vehicles: +€2,646
- Tax, wage and social debts +€9,990
up €9,990 (+129%), from €7,742 to €17,733
- Profit (loss) carried forward +€4,767
up €4,767, from -€3,713 to €1,054
- Trade debts +€2,249
up €2,249 (+13.3%), from €16,911 to €19,160
- Other debts +€1,745
up €1,745 (+1,458%), from €120 to €1,864
- Current portion of long-term debt -€598
no longer reported in 2025 (was €598)
- Gross operating margin +€34,550
up €34,550 (+294%), from €11,749 to €46,299
- Taxes +€8,360
up €8,360 (+297%), from €2,811 to €11,171
- Financial charges -€1,201
down €1,201 (-80.6%), from €1,489 to €289
- Depreciation +€917
up €917 (+103%), from €892 to €1,809
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 | €24,158 | €42,311 | +€18,154 | +75.1% |
| Fixed assets | 21/28 | €3,938 | €6,008 | +€2,070 | +52.6% |
| Tangible fixed assets | 22/27 | €3,938 | €6,008 | +€2,070 | +52.6% |
| Plant, machinery and equipment | 23 | €920 | €344 | -€576 | -62.6% |
| Furniture and vehicles | 24 | €3,017 | €5,664 | +€2,646 | +87.7% |
| Current assets | 29/58 | €20,220 | €36,304 | +€16,084 | +79.5% |
| Amounts receivable within one year | 40/41 | €9,793 | €20,217 | +€10,424 | +106% |
| Trade receivables | 40 | €6,116 | €20,217 | +€14,101 | +231% |
| Other amounts receivable | 41 | €3,677 | - | -€3,677 | |
| Cash at bank and in hand | 54/58 | €10,427 | €16,087 | +€5,660 | +54.3% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €24,158 | €42,311 | +€18,154 | +75.1% |
| Equity | 10/15 | -€1,213 | €3,554 | +€4,767 | |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€3,713 | €1,054 | +€4,767 | |
| Amounts payable | 17/49 | €25,371 | €38,757 | +€13,386 | +52.8% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €25,371 | €38,757 | +€13,386 | +52.8% |
| Current portion of amounts payable after more than one year | 42 | €598 | - | -€598 | |
| Trade debts | 44 | €16,911 | €19,160 | +€2,249 | +13.3% |
| Suppliers | 440/4 | €16,911 | €19,160 | +€2,249 | +13.3% |
| Taxes, remuneration and social security | 45 | €7,742 | €17,733 | +€9,990 | +129% |
| Taxes | 450/3 | €7,742 | €17,733 | +€9,990 | +129% |
| Other amounts payable | 47/48 | €120 | €1,864 | +€1,745 | +1,458% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €892 | €1,809 | +€917 | +103% |
| Other operating charges | 640/8 | €3,223 | €3,404 | +€181 | +5.6% |
| Gross operating margin | 9900 | €11,749 | €46,299 | +€34,550 | +294% |
| Operating profit (loss) | 9901 | €7,633 | €41,086 | +€33,453 | +438% |
| Financial income | 75/76B | €64 | €141 | +€77 | +120% |
| Recurring financial income | 75 | €64 | €141 | +€77 | +120% |
| Financial charges | 65/66B | €1,489 | €289 | -€1,201 | -80.6% |
| Recurring financial charges | 65 | €1,489 | €289 | -€1,201 | -80.6% |
| Profit (loss) for the period before taxes | 9903 | €6,208 | €40,939 | +€34,730 | +559% |
| Income taxes | 67/77 | €2,811 | €11,171 | +€8,360 | +297% |
| Profit (loss) for the period | 9904 | €3,397 | €29,767 | +€26,370 | +776% |
| Profit (loss) for the period to be appropriated | 9905 | €3,397 | €29,767 | +€26,370 | +776% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.