VIOGTA: 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.
VIOGTA
Largest movements
- Tangible fixed assets -€25,463
no longer reported in 2023 (was €25,463)
- Cash -€21,612
down €21,612 (-76.6%), from €28,209 to €6,597
mainly Trade debts (-€80,809)
- Receivables within one year -€14,848
down €14,848 (-9.6%), from €155,400 to €140,552
of which Trade receivables: -€18,958
- Trade debts -€80,809
down €80,809 (-50.8%), from €158,947 to €78,138
- Other debts +€9,580
new in 2023: €9,580
- Reserves +€4,000
up €4,000 (+14.5%), from €27,500 to €31,500
- Tax, wage and social debts +€2,895
up €2,895 (+100.8%), from €2,872 to €5,768
of which Taxes: +€3,004
- Depreciation -€9,847
no longer reported in 2023 (was €9,847)
- Staff costs -€3,668
no longer reported in 2023 (was €3,668)
- Gross operating margin -€3,203
down €3,203 (-27.2%), from €11,778 to €8,575
- Taxes +€1,900
new in 2023: €1,900
- Other operating charges +€1,549
up €1,549 (+179.3%), from €864 to €2,413
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €210,511 | €147,245 | -€63,266 | -30.1% |
| Fixed assets | 21/28 | €25,463 | - | -€25,463 | |
| Tangible fixed assets | 22/27 | €25,463 | - | -€25,463 | |
| Furniture and vehicles | 24 | €25,463 | - | -€25,463 | |
| Current assets | 29/58 | €185,048 | €147,245 | -€37,803 | -20.4% |
| Amounts receivable within one year | 40/41 | €155,400 | €140,552 | -€14,848 | -9.6% |
| Trade receivables | 40 | €125,004 | €106,046 | -€18,958 | -15.2% |
| Other amounts receivable | 41 | €30,396 | €34,506 | +€4,110 | +13.5% |
| Cash at bank and in hand | 54/58 | €28,209 | €6,597 | -€21,612 | -76.6% |
| Deferred charges and accrued income | 490/1 | €1,439 | €96 | -€1,343 | -93.3% |
| Total equity and liabilities | 10/49 | €210,511 | €147,245 | -€63,266 | -30.1% |
| Equity | 10/15 | €48,692 | €52,529 | +€3,837 | +7.9% |
| Contributions | 10/11 | €20,738 | €20,738 | = | 0.0% |
| Reserves | 13 | €27,500 | €31,500 | +€4,000 | +14.5% |
| Distributable reserves | 133 | €27,500 | €31,500 | +€4,000 | +14.5% |
| Profit (loss) carried forward | 14 | €454 | €291 | -€163 | -36.0% |
| Amounts payable | 17/49 | €161,819 | €94,716 | -€67,103 | -41.5% |
| Amounts payable within one year | 42/48 | €161,819 | €94,694 | -€67,125 | -41.5% |
| Financial debts | 43 | - | €1,208 | +€1,208 | |
| Credit institutions | 430/8 | - | €1,208 | +€1,208 | |
| Trade debts | 44 | €158,947 | €78,138 | -€80,809 | -50.8% |
| Suppliers | 440/4 | €158,947 | €78,138 | -€80,809 | -50.8% |
| Taxes, remuneration and social security | 45 | €2,872 | €5,768 | +€2,895 | +100.8% |
| Taxes | 450/3 | €2,763 | €5,768 | +€3,004 | +108.7% |
| Remuneration and social security | 454/9 | €109 | - | -€109 | |
| Other amounts payable | 47/48 | - | €9,580 | +€9,580 | |
| Accrued charges and deferred income | 492/3 | - | €22 | +€22 | |
| Non-recurring operating income | 76A | - | €6,537 | +€6,537 | |
| Remuneration, social security and pensions | 62 | €3,668 | - | -€3,668 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,847 | - | -€9,847 | |
| Other operating charges | 640/8 | €864 | €2,413 | +€1,549 | +179.3% |
| Gross operating margin | 9900 | €11,778 | €8,575 | -€3,203 | -27.2% |
| Operating profit (loss) | 9901 | -€2,601 | €6,163 | +€8,764 | |
| Financial income | 75/76B | €50 | €4 | -€46 | -92.3% |
| Recurring financial income | 75 | €50 | €4 | -€46 | -92.3% |
| Financial charges | 65/66B | €277 | €429 | +€152 | +54.9% |
| Recurring financial charges | 65 | €277 | €429 | +€152 | +54.9% |
| Profit (loss) for the period before taxes | 9903 | -€2,829 | €5,737 | +€8,565 | |
| Income taxes | 67/77 | - | €1,900 | +€1,900 | |
| Profit (loss) for the period | 9904 | -€2,829 | €3,837 | +€6,665 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,829 | €3,837 | +€6,665 |
Source: filed annual accounts (NBB), financial years ended 30 September 2022 and 30 September 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.