VIO TOUT CONSTRUCT: 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.
VIO TOUT CONSTRUCT
Largest movements
- Tangible fixed assets +€40,360
up €40,360 (+43.7%), from €92,322 to €132,682
of which Furniture and vehicles: +€42,666
- Receivables within one year +€28,596
up €28,596 (+58.4%), from €48,957 to €77,553
of which Trade receivables: +€29,535
- Cash -€8,651
down €8,651 (-82.4%), from €10,496 to €1,846
mainly Investment in fixed assets (net) (-€54,238) and Receivables within one year (-€28,596)
- Current portion of long-term debt +€21,502
up €21,502 (+60.6%), from €35,469 to €56,971
- Reserves +€14,500
up €14,500 (+28.0%), from €51,860 to €66,360
- Trade debts +€13,027
up €13,027 (+252.8%), from €5,153 to €18,180
- Debts after one year +€7,732
up €7,732 (+16.0%), from €48,412 to €56,144
- Tax, wage and social debts +€3,262
up €3,262 (+71.6%), from €4,554 to €7,816
of which Remuneration and social security: +€6,000
- Financial income +€22,000
up €22,000 (+11578936.8%), from €0 to €22,000
of which Non-recurring financial income: +€22,000
- Gross operating margin +€16,681
up €16,681, from -€5,121 to €11,560
- Depreciation +€10,468
up €10,468 (+306.9%), from €3,411 to €13,879
- Taxes +€2,574
new in 2025: €2,574
- Financial charges +€563
up €563 (+49.8%), from €1,132 to €1,696
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 | €154,695 | €214,805 | +€60,110 | +38.9% |
| Fixed assets | 21/28 | €92,322 | €132,682 | +€40,360 | +43.7% |
| Tangible fixed assets | 22/27 | €92,322 | €132,682 | +€40,360 | +43.7% |
| Land and buildings | 22 | €75,000 | €75,000 | = | 0.0% |
| Plant, machinery and equipment | 23 | €16,269 | €13,963 | -€2,306 | -14.2% |
| Furniture and vehicles | 24 | €1,053 | €43,719 | +€42,666 | +4050.9% |
| Current assets | 29/58 | €62,372 | €82,123 | +€19,751 | +31.7% |
| Amounts receivable within one year | 40/41 | €48,957 | €77,553 | +€28,596 | +58.4% |
| Trade receivables | 40 | €45,831 | €75,366 | +€29,535 | +64.4% |
| Other amounts receivable | 41 | €3,126 | €2,187 | -€938 | -30.0% |
| Cash at bank and in hand | 54/58 | €10,496 | €1,846 | -€8,651 | -82.4% |
| Deferred charges and accrued income | 490/1 | €2,919 | €2,725 | -€194 | -6.7% |
| Total equity and liabilities | 10/49 | €154,695 | €214,805 | +€60,110 | +38.9% |
| Equity | 10/15 | €61,106 | €75,694 | +€14,588 | +23.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €51,860 | €66,360 | +€14,500 | +28.0% |
| Distributable reserves | 133 | €51,860 | €66,360 | +€14,500 | +28.0% |
| Profit (loss) carried forward | 14 | €3,046 | €3,134 | +€88 | +2.9% |
| Amounts payable | 17/49 | €93,588 | €139,111 | +€45,523 | +48.6% |
| Amounts payable after more than one year | 17 | €48,412 | €56,144 | +€7,732 | +16.0% |
| Financial debts | 170/4 | €48,412 | €56,144 | +€7,732 | +16.0% |
| Amounts payable within one year | 42/48 | €45,176 | €82,967 | +€37,791 | +83.7% |
| Current portion of amounts payable after more than one year | 42 | €35,469 | €56,971 | +€21,502 | +60.6% |
| Trade debts | 44 | €5,153 | €18,180 | +€13,027 | +252.8% |
| Suppliers | 440/4 | €5,153 | €18,180 | +€13,027 | +252.8% |
| Taxes, remuneration and social security | 45 | €4,554 | €7,816 | +€3,262 | +71.6% |
| Taxes | 450/3 | €4,554 | €1,816 | -€2,738 | -60.1% |
| Remuneration and social security | 454/9 | - | €6,000 | +€6,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,411 | €13,879 | +€10,468 | +306.9% |
| Other operating charges | 640/8 | €832 | €824 | -€8 | -1.0% |
| Gross operating margin | 9900 | -€5,121 | €11,560 | +€16,681 | |
| Operating profit (loss) | 9901 | -€9,364 | -€3,143 | +€6,221 | +66.4% |
| Financial income | 75/76B | €0 | €22,000 | +€22,000 | +11578936.8% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -10.5% |
| Non-recurring financial income | 76B | - | €22,000 | +€22,000 | |
| Financial charges | 65/66B | €1,132 | €1,696 | +€563 | +49.8% |
| Recurring financial charges | 65 | €1,132 | €1,696 | +€563 | +49.8% |
| Profit (loss) for the period before taxes | 9903 | -€10,496 | €17,162 | +€27,658 | |
| Income taxes | 67/77 | - | €2,574 | +€2,574 | |
| Profit (loss) for the period | 9904 | -€10,496 | €14,588 | +€25,084 | |
| Profit (loss) for the period to be appropriated | 9905 | -€10,496 | €14,588 | +€25,084 |
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.