VIOLA INFI: 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.
VIOLA INFI
Largest movements
- Receivables within one year +€5,683
up €5,683 (+12.9%), from €43,936 to €49,619
of which Other amounts receivable: +€4,601
- Tangible fixed assets -€5,374
down €5,374 (-23.6%), from €22,797 to €17,423
of which Furniture and vehicles: -€7,054
- Tax, wage and social debts +€11,159
up €11,159 (+44.2%), from €25,250 to €36,409
- Debts after one year -€4,955
down €4,955 (-41.4%), from €11,975 to €7,019
- Profit (loss) carried forward -€3,707
down €3,707 (-17.1%), from €21,707 to €18,000
- Trade debts -€1,608
down €1,608 (-21.7%), from €7,413 to €5,804
- Gross operating margin +€27,280
up €27,280 (+73.7%), from €37,006 to €64,286
- Taxes +€7,419
up €7,419 (+65.7%), from €11,295 to €18,714
- Financial charges -€1,327
down €1,327 (-76.5%), from €1,733 to €406
- Financial income +€1,080
up €1,080 (+113.1%), from €955 to €2,035
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 | €123,887 | €124,564 | +€677 | +0.5% |
| Fixed assets | 21/28 | €22,797 | €17,423 | -€5,374 | -23.6% |
| Tangible fixed assets | 22/27 | €22,797 | €17,423 | -€5,374 | -23.6% |
| Furniture and vehicles | 24 | €22,797 | €15,743 | -€7,054 | -30.9% |
| Assets under construction and advance payments | 27 | - | €1,680 | +€1,680 | |
| Current assets | 29/58 | €101,090 | €107,141 | +€6,051 | +6.0% |
| Amounts receivable after more than one year | 29 | €57,000 | €57,000 | = | 0.0% |
| Other amounts receivable | 291 | €57,000 | €57,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €43,936 | €49,619 | +€5,683 | +12.9% |
| Trade receivables | 40 | €9,488 | €10,570 | +€1,083 | +11.4% |
| Other amounts receivable | 41 | €34,448 | €39,049 | +€4,601 | +13.4% |
| Cash at bank and in hand | 54/58 | €2 | €365 | +€363 | +17268.6% |
| Deferred charges and accrued income | 490/1 | €152 | €157 | +€5 | +3.5% |
| Total equity and liabilities | 10/49 | €123,887 | €124,564 | +€677 | +0.5% |
| Equity | 10/15 | €74,083 | €70,376 | -€3,707 | -5.0% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Reserves | 13 | €50,876 | €50,876 | = | 0.0% |
| Distributable reserves | 133 | €50,876 | €50,876 | = | 0.0% |
| Profit (loss) carried forward | 14 | €21,707 | €18,000 | -€3,707 | -17.1% |
| Amounts payable | 17/49 | €49,804 | €54,188 | +€4,385 | +8.8% |
| Amounts payable after more than one year | 17 | €11,975 | €7,019 | -€4,955 | -41.4% |
| Financial debts | 170/4 | €11,975 | €7,019 | -€4,955 | -41.4% |
| Amounts payable within one year | 42/48 | €37,829 | €47,169 | +€9,340 | +24.7% |
| Current portion of amounts payable after more than one year | 42 | €5,160 | €4,955 | -€205 | -4.0% |
| Financial debts | 43 | €6 | - | -€6 | |
| Credit institutions | 430/8 | €6 | - | -€6 | |
| Trade debts | 44 | €7,413 | €5,804 | -€1,608 | -21.7% |
| Suppliers | 440/4 | €7,413 | €5,804 | -€1,608 | -21.7% |
| Taxes, remuneration and social security | 45 | €25,250 | €36,409 | +€11,159 | +44.2% |
| Taxes | 450/3 | €25,250 | €36,409 | +€11,159 | +44.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,098 | €7,054 | -€44 | -0.6% |
| Other operating charges | 640/8 | €1,365 | €1,187 | -€178 | -13.0% |
| Gross operating margin | 9900 | €37,006 | €64,286 | +€27,280 | +73.7% |
| Operating profit (loss) | 9901 | €28,543 | €56,045 | +€27,502 | +96.4% |
| Financial income | 75/76B | €955 | €2,035 | +€1,080 | +113.1% |
| Recurring financial income | 75 | €955 | €2,035 | +€1,080 | +113.1% |
| Financial charges | 65/66B | €1,733 | €406 | -€1,327 | -76.5% |
| Recurring financial charges | 65 | €1,733 | €406 | -€1,327 | -76.5% |
| Profit (loss) for the period before taxes | 9903 | €27,765 | €57,673 | +€29,908 | +107.7% |
| Income taxes | 67/77 | €11,295 | €18,714 | +€7,419 | +65.7% |
| Profit (loss) for the period | 9904 | €16,470 | €38,958 | +€22,489 | +136.5% |
| Profit (loss) for the period to be appropriated | 9905 | €16,470 | €38,958 | +€22,489 | +136.5% |
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 10 October 2026 via checked.be.