VIOCONSTRUCT: 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.
VIOCONSTRUCT
Largest movements
- Cash +€24,224
new in 2025: €24,224
mainly Trade debts (+€40,953) and Depreciation (+€26,442)
- Tangible fixed assets +€11,460
up €11,460 (+15.0%), from €76,173 to €87,633
of which Furniture and vehicles: +€12,944
- Receivables within one year +€11,396
up €11,396 (+11.2%), from €102,195 to €113,591
of which Trade receivables: +€11,028
- Trade debts +€40,953
up €40,953 (+110.0%), from €37,227 to €78,180
- Debts after one year +€20,674
up €20,674 (+101.7%), from €20,336 to €41,010
- Tax, wage and social debts -€5,955
no longer reported in 2025 (was €5,955)
- Profit (loss) carried forward -€4,086
down €4,086 (-4.9%), from €83,268 to €79,182
- Short-term financial debts -€2,444
no longer reported in 2025 (was €2,444)
- Gross operating margin +€37,987
up €37,987 (+584.8%), from €6,496 to €44,483
- Depreciation -€4,991
down €4,991 (-15.9%), from €31,433 to €26,442
- Other operating charges +€2,115
up €2,115 (+13.0%), from €16,330 to €18,445
- Taxes -€755
no longer reported in 2025 (was €755)
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 | €180,767 | €228,122 | +€47,355 | +26.2% |
| Fixed assets | 21/28 | €76,173 | €87,633 | +€11,460 | +15.0% |
| Tangible fixed assets | 22/27 | €76,173 | €87,633 | +€11,460 | +15.0% |
| Plant, machinery and equipment | 23 | €12,647 | €11,163 | -€1,484 | -11.7% |
| Furniture and vehicles | 24 | €63,526 | €76,470 | +€12,944 | +20.4% |
| Current assets | 29/58 | €104,594 | €140,489 | +€35,895 | +34.3% |
| Amounts receivable within one year | 40/41 | €102,195 | €113,591 | +€11,396 | +11.2% |
| Trade receivables | 40 | €88,916 | €99,944 | +€11,028 | +12.4% |
| Other amounts receivable | 41 | €13,279 | €13,647 | +€368 | +2.8% |
| Cash at bank and in hand | 54/58 | - | €24,224 | +€24,224 | |
| Deferred charges and accrued income | 490/1 | €2,399 | €2,674 | +€275 | +11.5% |
| Total equity and liabilities | 10/49 | €180,767 | €228,122 | +€47,355 | +26.2% |
| Equity | 10/15 | €91,868 | €87,782 | -€4,086 | -4.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €2,400 | €2,400 | = | 0.0% |
| Distributable reserves | 133 | €2,400 | €2,400 | = | 0.0% |
| Profit (loss) carried forward | 14 | €83,268 | €79,182 | -€4,086 | -4.9% |
| Amounts payable | 17/49 | €88,899 | €140,340 | +€51,441 | +57.9% |
| Amounts payable after more than one year | 17 | €20,336 | €41,010 | +€20,674 | +101.7% |
| Financial debts | 170/4 | €20,336 | €41,010 | +€20,674 | +101.7% |
| Amounts payable within one year | 42/48 | €68,563 | €99,330 | +€30,767 | +44.9% |
| Current portion of amounts payable after more than one year | 42 | €22,937 | €21,150 | -€1,787 | -7.8% |
| Financial debts | 43 | €2,444 | - | -€2,444 | |
| Credit institutions | 430/8 | €2,444 | - | -€2,444 | |
| Trade debts | 44 | €37,227 | €78,180 | +€40,953 | +110.0% |
| Suppliers | 440/4 | €37,227 | €78,180 | +€40,953 | +110.0% |
| Taxes, remuneration and social security | 45 | €5,955 | - | -€5,955 | |
| Taxes | 450/3 | €5,955 | - | -€5,955 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €31,433 | €26,442 | -€4,991 | -15.9% |
| Other operating charges | 640/8 | €16,330 | €18,445 | +€2,115 | +13.0% |
| Non-recurring operating charges | 66A | - | €1,393 | +€1,393 | |
| Gross operating margin | 9900 | €6,496 | €44,483 | +€37,987 | +584.8% |
| Operating profit (loss) | 9901 | -€41,267 | -€1,797 | +€39,470 | +95.6% |
| Financial income | 75/76B | €209 | €266 | +€57 | +27.3% |
| Recurring financial income | 75 | €209 | €266 | +€57 | +27.3% |
| Financial charges | 65/66B | €2,567 | €2,555 | -€12 | -0.5% |
| Recurring financial charges | 65 | €2,567 | €2,555 | -€12 | -0.5% |
| Profit (loss) for the period before taxes | 9903 | -€43,625 | -€4,086 | +€39,539 | +90.6% |
| Income taxes | 67/77 | €755 | - | -€755 | |
| Profit (loss) for the period | 9904 | -€44,380 | -€4,086 | +€40,294 | +90.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€44,380 | -€4,086 | +€40,294 | +90.8% |
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 8 October 2026 via checked.be.