VIOBATI: 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.
VIOBATI
Largest movements
- Receivables within one year -€42,316
down €42,316 (-37.2%), from €113,764 to €71,448
of which Trade receivables: -€25,763
- Tangible fixed assets +€2,965
up €2,965 (+219%), from €1,353 to €4,318
of which Furniture and vehicles: +€2,679
- Trade debts -€34,493
down €34,493 (-72.1%), from €47,869 to €13,376
- Tax, wage and social debts -€7,404
down €7,404 (-79.6%), from €9,296 to €1,892
of which Remuneration and social security: -€7,952
- Profit (loss) carried forward +€2,410
up €2,410 (+10.8%), from €22,367 to €24,777
- Short-term financial debts -€1,191
down €1,191 (-4.0%), from €29,585 to €28,394
- Gross operating margin +€6,967
up €6,967 (+154%), from €4,533 to €11,500
- Financial charges -€1,228
down €1,228 (-32.7%), from €3,753 to €2,525
- Other operating charges +€963
up €963 (+19.6%), from €4,907 to €5,870
- Depreciation -€865
down €865 (-25.2%), from €3,429 to €2,564
- Financial income -€425
down €425 (-14.9%), from €2,861 to €2,436
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €117,889 | €77,604 | -€40,285 | -34.2% |
| Fixed assets | 21/28 | €1,953 | €4,918 | +€2,965 | +152% |
| Tangible fixed assets | 22/27 | €1,353 | €4,318 | +€2,965 | +219% |
| Plant, machinery and equipment | 23 | €681 | €967 | +€286 | +42.0% |
| Furniture and vehicles | 24 | €672 | €3,351 | +€2,679 | +399% |
| Financial fixed assets | 28 | €600 | €600 | = | 0.0% |
| Current assets | 29/58 | €115,936 | €72,686 | -€43,250 | -37.3% |
| Amounts receivable within one year | 40/41 | €113,764 | €71,448 | -€42,316 | -37.2% |
| Trade receivables | 40 | €61,194 | €35,431 | -€25,763 | -42.1% |
| Other amounts receivable | 41 | €52,570 | €36,017 | -€16,553 | -31.5% |
| Deferred charges and accrued income | 490/1 | €2,172 | €1,238 | -€934 | -43.0% |
| Total equity and liabilities | 10/49 | €117,889 | €77,604 | -€40,285 | -34.2% |
| Equity | 10/15 | €30,427 | €32,837 | +€2,410 | +7.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €22,367 | €24,777 | +€2,410 | +10.8% |
| Amounts payable | 17/49 | €87,462 | €44,767 | -€42,695 | -48.8% |
| Amounts payable within one year | 42/48 | €86,750 | €44,767 | -€41,983 | -48.4% |
| Financial debts | 43 | €29,585 | €28,394 | -€1,191 | -4.0% |
| Credit institutions | 430/8 | €29,585 | €28,394 | -€1,191 | -4.0% |
| Trade debts | 44 | €47,869 | €13,376 | -€34,493 | -72.1% |
| Suppliers | 440/4 | €47,869 | €13,376 | -€34,493 | -72.1% |
| Taxes, remuneration and social security | 45 | €9,296 | €1,892 | -€7,404 | -79.6% |
| Taxes | 450/3 | €1,344 | €1,892 | +€548 | +40.8% |
| Remuneration and social security | 454/9 | €7,952 | - | -€7,952 | |
| Other amounts payable | 47/48 | - | €1,105 | +€1,105 | |
| Accrued charges and deferred income | 492/3 | €712 | - | -€712 | |
| Non-recurring operating income | 76A | - | €12,500 | +€12,500 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,429 | €2,564 | -€865 | -25.2% |
| Other operating charges | 640/8 | €4,907 | €5,870 | +€963 | +19.6% |
| Gross operating margin | 9900 | €4,533 | €11,500 | +€6,967 | +154% |
| Operating profit (loss) | 9901 | -€3,803 | €3,066 | +€6,869 | |
| Financial income | 75/76B | €2,861 | €2,436 | -€425 | -14.9% |
| Recurring financial income | 75 | €2,861 | €2,436 | -€425 | -14.9% |
| Financial charges | 65/66B | €3,753 | €2,525 | -€1,228 | -32.7% |
| Recurring financial charges | 65 | €3,753 | €2,525 | -€1,228 | -32.7% |
| Profit (loss) for the period before taxes | 9903 | -€4,695 | €2,977 | +€7,672 | |
| Income taxes | 67/77 | €945 | €567 | -€378 | -40.0% |
| Profit (loss) for the period | 9904 | -€5,640 | €2,410 | +€8,050 | |
| Profit (loss) for the period to be appropriated | 9905 | -€5,640 | €2,410 | +€8,050 |
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.