VIORIKA HAINA: what changed
VIORIKA HAINA
Largest movements
- Receivables within one year +€42,731
up €42,731 (+219%), from €19,475 to €62,206
of which Trade receivables: +€33,601
- Cash -€22,430
down €22,430 (-99.3%), from €22,579 to €149
mainly Receivables within one year (-€42,731) and Contributions, distributions and other (-€21,726)
- Tangible fixed assets -€13,728
down €13,728 (-5.2%), from €265,341 to €251,613
of which Land and buildings: -€6,883
- Other debts +€31,293
up €31,293 (+48.0%), from €65,214 to €96,508
- Reserves -€12,076
down €12,076 (-8.4%), from €143,859 to €131,782
- Current portion of long-term debt -€11,064
down €11,064 (-72.4%), from €15,288 to €4,224
- Debts after one year -€4,224
down €4,224 (-5.7%), from €74,082 to €69,858
- Gross operating margin -€33,466
down €33,466 (-43.5%), from €76,871 to €43,405
- Taxes -€4,055
down €4,055 (-37.7%), from €10,760 to €6,705
- Depreciation -€1,966
down €1,966 (-12.5%), from €15,694 to €13,728
- Financial income -€1,882
down €1,882 (-97.7%), from €1,926 to €44
- Financial charges +€1,147
up €1,147 (+16.3%), from €7,023 to €8,170
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €307,395 | €313,968 | +€6,573 | +2.1% |
| Fixed assets | 21/28 | €265,341 | €251,613 | -€13,728 | -5.2% |
| Tangible fixed assets | 22/27 | €265,341 | €251,613 | -€13,728 | -5.2% |
| Land and buildings | 22 | €258,402 | €251,519 | -€6,883 | -2.7% |
| Plant, machinery and equipment | 23 | €374 | €93 | -€280 | -75.0% |
| Furniture and vehicles | 24 | €6,565 | €0 | -€6,565 | -100% |
| Current assets | 29/58 | €42,054 | €62,355 | +€20,301 | +48.3% |
| Amounts receivable within one year | 40/41 | €19,475 | €62,206 | +€42,731 | +219% |
| Trade receivables | 40 | €19,420 | €53,021 | +€33,601 | +173% |
| Other amounts receivable | 41 | €55 | €9,185 | +€9,130 | +16,634% |
| Cash at bank and in hand | 54/58 | €22,579 | €149 | -€22,430 | -99.3% |
| Total equity and liabilities | 10/49 | €307,395 | €313,968 | +€6,573 | +2.1% |
| Equity | 10/15 | €144,859 | €132,782 | -€12,076 | -8.3% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €143,859 | €131,782 | -€12,076 | -8.4% |
| Distributable reserves | 133 | €143,859 | €131,782 | -€12,076 | -8.4% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €162,536 | €181,186 | +€18,650 | +11.5% |
| Amounts payable after more than one year | 17 | €74,082 | €69,858 | -€4,224 | -5.7% |
| Financial debts | 170/4 | €74,082 | €69,858 | -€4,224 | -5.7% |
| Amounts payable within one year | 42/48 | €84,801 | €107,610 | +€22,808 | +26.9% |
| Current portion of amounts payable after more than one year | 42 | €15,288 | €4,224 | -€11,064 | -72.4% |
| Trade debts | 44 | €312 | €333 | +€22 | +7.0% |
| Suppliers | 440/4 | €312 | €333 | +€22 | +7.0% |
| Advances received on contracts in progress | 46 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €3,988 | €6,544 | +€2,557 | +64.1% |
| Taxes | 450/3 | €3,988 | €6,544 | +€2,557 | +64.1% |
| Other amounts payable | 47/48 | €65,214 | €96,508 | +€31,293 | +48.0% |
| Accrued charges and deferred income | 492/3 | €3,653 | €3,718 | +€65 | +1.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,694 | €13,728 | -€1,966 | -12.5% |
| Other operating charges | 640/8 | €4,796 | €5,197 | +€400 | +8.3% |
| Gross operating margin | 9900 | €76,871 | €43,405 | -€33,466 | -43.5% |
| Operating profit (loss) | 9901 | €56,381 | €24,480 | -€31,901 | -56.6% |
| Financial income | 75/76B | €1,926 | €44 | -€1,882 | -97.7% |
| Recurring financial income | 75 | €1,926 | €44 | -€1,882 | -97.7% |
| Financial charges | 65/66B | €7,023 | €8,170 | +€1,147 | +16.3% |
| Recurring financial charges | 65 | €7,023 | €8,170 | +€1,147 | +16.3% |
| Profit (loss) for the period before taxes | 9903 | €51,284 | €16,354 | -€34,930 | -68.1% |
| Income taxes | 67/77 | €10,760 | €6,705 | -€4,055 | -37.7% |
| Profit (loss) for the period | 9904 | €40,524 | €9,649 | -€30,875 | -76.2% |
| Profit (loss) for the period to be appropriated | 9905 | €40,524 | €9,649 | -€30,875 | -76.2% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 7 November 2026 via checked.be.