VIOLALTA: 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.
VIOLALTA
Largest movements
- Cash +€16,233
up €16,233 (+25.0%), from €64,915 to €81,148
mainly Depreciation (+€15,895) and Net result for the year (+€4,013)
- Tangible fixed assets -€8,742
down €8,742 (-23.2%), from €37,718 to €28,976
of which Furniture and vehicles: -€8,122
- Receivables within one year -€2,888
down €2,888 (-75.8%), from €3,812 to €924
of which Trade receivables: -€1,980
- Other debts -€5,616
down €5,616 (-10.9%), from €51,377 to €45,762
- Profit (loss) carried forward +€4,013
up €4,013 (+36.0%), from -€11,147 to -€7,135
- Tax, wage and social debts +€3,964
up €3,964 (+75.9%), from €5,223 to €9,187
- Trade debts +€1,579
up €1,579 (+380.0%), from €416 to €1,995
- Gross operating margin -€2,938
down €2,938 (-9.9%), from €29,658 to €26,720
- Depreciation +€1,016
up €1,016 (+6.8%), from €14,879 to €15,895
- Staff costs +€710
up €710 (+922.6%), from €77 to €787
- Financial charges +€424
up €424 (+312.6%), from €136 to €560
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €107,515 | €111,456 | +€3,940 | +3.7% |
| Fixed assets | 21/28 | €37,718 | €28,976 | -€8,742 | -23.2% |
| Tangible fixed assets | 22/27 | €37,718 | €28,976 | -€8,742 | -23.2% |
| Plant, machinery and equipment | 23 | €849 | €230 | -€620 | -72.9% |
| Furniture and vehicles | 24 | €36,868 | €28,746 | -€8,122 | -22.0% |
| Current assets | 29/58 | €69,798 | €82,480 | +€12,682 | +18.2% |
| Amounts receivable within one year | 40/41 | €3,812 | €924 | -€2,888 | -75.8% |
| Trade receivables | 40 | €2,903 | €924 | -€1,980 | -68.2% |
| Other amounts receivable | 41 | €909 | - | -€909 | |
| Cash at bank and in hand | 54/58 | €64,915 | €81,148 | +€16,233 | +25.0% |
| Deferred charges and accrued income | 490/1 | €1,070 | €408 | -€662 | -61.9% |
| Total equity and liabilities | 10/49 | €107,515 | €111,456 | +€3,940 | +3.7% |
| Equity | 10/15 | -€9,501 | -€5,488 | +€4,013 | +42.2% |
| Contributions | 10/11 | €372 | €372 | = | 0.0% |
| Reserves | 13 | €1,275 | €1,275 | = | 0.0% |
| Tax-exempt reserves | 132 | €1,275 | €1,275 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€11,147 | -€7,135 | +€4,013 | +36.0% |
| Amounts payable | 17/49 | €117,016 | €116,944 | -€72 | -0.1% |
| Amounts payable after more than one year | 17 | €60,000 | €60,000 | = | 0.0% |
| Other amounts payable | 178/9 | €60,000 | €60,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €57,016 | €56,944 | -€72 | -0.1% |
| Trade debts | 44 | €416 | €1,995 | +€1,579 | +380.0% |
| Suppliers | 440/4 | €416 | €1,995 | +€1,579 | +380.0% |
| Taxes, remuneration and social security | 45 | €5,223 | €9,187 | +€3,964 | +75.9% |
| Taxes | 450/3 | €5,223 | €9,187 | +€3,964 | +75.9% |
| Other amounts payable | 47/48 | €51,377 | €45,762 | -€5,616 | -10.9% |
| Remuneration, social security and pensions | 62 | €77 | €787 | +€710 | +922.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,879 | €15,895 | +€1,016 | +6.8% |
| Other operating charges | 640/8 | €210 | €171 | -€39 | -18.6% |
| Gross operating margin | 9900 | €29,658 | €26,720 | -€2,938 | -9.9% |
| Operating profit (loss) | 9901 | €14,491 | €9,867 | -€4,625 | -31.9% |
| Financial income | 75/76B | €42 | €0 | -€42 | -100.0% |
| Recurring financial income | 75 | €42 | €0 | -€42 | -100.0% |
| Financial charges | 65/66B | €136 | €560 | +€424 | +312.6% |
| Recurring financial charges | 65 | €136 | €560 | +€424 | +312.6% |
| Profit (loss) for the period before taxes | 9903 | €14,397 | €9,307 | -€5,091 | -35.4% |
| Income taxes | 67/77 | €5,223 | €5,294 | +€71 | +1.4% |
| Profit (loss) for the period | 9904 | €9,174 | €4,013 | -€5,161 | -56.3% |
| Profit (loss) for the period to be appropriated | 9905 | €9,174 | €4,013 | -€5,161 | -56.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.