Viomacaruma: 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.
Viomacaruma
Largest movements
- Cash +€99,181
up €99,181 (+378.6%), from €26,194 to €125,375
mainly Net result for the year (+€64,237) and Tax, wage and social debts (+€29,903)
- Receivables within one year -€12,900
down €12,900 (-45.1%), from €28,588 to €15,688
of which Other amounts receivable: -€15,973
- Tangible fixed assets -€11,752
down €11,752 (-33.5%), from €35,084 to €23,332
- Reserves +€63,000
up €63,000 (+165.8%), from €38,000 to €101,000
- Trade debts -€31,835
down €31,835 (-99.9%), from €31,880 to €45
- Tax, wage and social debts +€29,903
up €29,903 (+166.0%), from €18,016 to €47,919
of which Taxes: +€27,503
- Other debts +€12,154
new in 2025: €12,154
- Gross operating margin +€49,237
up €49,237 (+85.7%), from €57,448 to €106,684
- Taxes +€12,027
up €12,027 (+66.8%), from €18,016 to €30,043
- Depreciation +€11,577
up €11,577 (+6618.4%), from €175 to €11,752
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 | €90,743 | €165,201 | +€74,458 | +82.1% |
| Fixed assets | 21/28 | €35,084 | €23,332 | -€11,752 | -33.5% |
| Tangible fixed assets | 22/27 | €35,084 | €23,332 | -€11,752 | -33.5% |
| Furniture and vehicles | 24 | €35,084 | €23,332 | -€11,752 | -33.5% |
| Current assets | 29/58 | €55,659 | €141,869 | +€86,210 | +154.9% |
| Amounts receivable within one year | 40/41 | €28,588 | €15,688 | -€12,900 | -45.1% |
| Trade receivables | 40 | €12,614 | €15,688 | +€3,073 | +24.4% |
| Other amounts receivable | 41 | €15,973 | - | -€15,973 | |
| Cash at bank and in hand | 54/58 | €26,194 | €125,375 | +€99,181 | +378.6% |
| Deferred charges and accrued income | 490/1 | €877 | €806 | -€71 | -8.1% |
| Total equity and liabilities | 10/49 | €90,743 | €165,201 | +€74,458 | +82.1% |
| Equity | 10/15 | €40,847 | €105,084 | +€64,237 | +157.3% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €38,000 | €101,000 | +€63,000 | +165.8% |
| Distributable reserves | 133 | €38,000 | €101,000 | +€63,000 | +165.8% |
| Profit (loss) carried forward | 14 | €847 | €2,084 | +€1,237 | +146.0% |
| Amounts payable | 17/49 | €49,896 | €60,117 | +€10,221 | +20.5% |
| Amounts payable within one year | 42/48 | €49,896 | €60,117 | +€10,221 | +20.5% |
| Trade debts | 44 | €31,880 | €45 | -€31,835 | -99.9% |
| Suppliers | 440/4 | €31,880 | €45 | -€31,835 | -99.9% |
| Taxes, remuneration and social security | 45 | €18,016 | €47,919 | +€29,903 | +166.0% |
| Taxes | 450/3 | €18,016 | €45,519 | +€27,503 | +152.7% |
| Remuneration and social security | 454/9 | - | €2,400 | +€2,400 | |
| Other amounts payable | 47/48 | - | €12,154 | +€12,154 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €175 | €11,752 | +€11,577 | +6618.4% |
| Other operating charges | 640/8 | €387 | €612 | +€225 | +58.0% |
| Gross operating margin | 9900 | €57,448 | €106,684 | +€49,237 | +85.7% |
| Operating profit (loss) | 9901 | €56,885 | €94,320 | +€37,435 | +65.8% |
| Financial charges | 65/66B | €23 | €40 | +€18 | +79.6% |
| Recurring financial charges | 65 | €23 | €40 | +€18 | +79.6% |
| Profit (loss) for the period before taxes | 9903 | €56,863 | €94,280 | +€37,417 | +65.8% |
| Income taxes | 67/77 | €18,016 | €30,043 | +€12,027 | +66.8% |
| Profit (loss) for the period | 9904 | €38,847 | €64,237 | +€25,390 | +65.4% |
| Profit (loss) for the period to be appropriated | 9905 | €38,847 | €64,237 | +€25,390 | +65.4% |
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 6 October 2026 via checked.be.