VIOS: 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.
VIOS
Largest movements
- Financial fixed assets +€5,000
up €5,000 (+4.2%), from €120,060 to €125,060
- Tangible fixed assets +€4,428
new in 2025: €4,428
- Cash +€4,250
up €4,250 (+19.9%), from €21,363 to €25,612
mainly Net result for the year (+€28,628) and Current portion of long-term debt (+€2,437)
- Profit (loss) carried forward +€28,628
up €28,628 (+90.9%), from €31,496 to €60,124
- Debts after one year -€16,416
down €16,416 (-20.7%), from €79,353 to €62,937
of which Financial debts: -€17,986
- Current portion of long-term debt +€2,437
up €2,437 (+13.9%), from €17,543 to €19,980
- Gross operating margin +€3,937
up €3,937 (+13.5%), from €29,174 to €33,111
- Financial income -€2,000
down €2,000 (-14.8%), from €13,500 to €11,500
- Taxes +€1,389
up €1,389 (+23.9%), from €5,821 to €7,210
- Other operating charges -€935
down €935 (-54.8%), from €1,706 to €771
- Depreciation +€575
new in 2025: €575
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 | €143,285 | €158,186 | +€14,902 | +10.4% |
| Fixed assets | 21/28 | €120,060 | €129,488 | +€9,428 | +7.9% |
| Tangible fixed assets | 22/27 | - | €4,428 | +€4,428 | |
| Furniture and vehicles | 24 | - | €4,428 | +€4,428 | |
| Financial fixed assets | 28 | €120,060 | €125,060 | +€5,000 | +4.2% |
| Current assets | 29/58 | €23,225 | €28,698 | +€5,474 | +23.6% |
| Amounts receivable within one year | 40/41 | €115 | €290 | +€175 | +152.6% |
| Trade receivables | 40 | €115 | €0 | -€115 | -100.0% |
| Other amounts receivable | 41 | €0 | €290 | +€290 | |
| Cash at bank and in hand | 54/58 | €21,363 | €25,612 | +€4,250 | +19.9% |
| Deferred charges and accrued income | 490/1 | €1,747 | €2,796 | +€1,049 | +60.0% |
| Total equity and liabilities | 10/49 | €143,285 | €158,186 | +€14,902 | +10.4% |
| Equity | 10/15 | €36,496 | €65,124 | +€28,628 | +78.4% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €31,496 | €60,124 | +€28,628 | +90.9% |
| Amounts payable | 17/49 | €106,789 | €93,062 | -€13,726 | -12.9% |
| Amounts payable after more than one year | 17 | €79,353 | €62,937 | -€16,416 | -20.7% |
| Financial debts | 170/4 | €47,669 | €29,682 | -€17,986 | -37.7% |
| Other amounts payable | 178/9 | €31,684 | €33,254 | +€1,570 | +5.0% |
| Amounts payable within one year | 42/48 | €27,436 | €30,125 | +€2,690 | +9.8% |
| Current portion of amounts payable after more than one year | 42 | €17,543 | €19,980 | +€2,437 | +13.9% |
| Financial debts | 43 | €3,407 | €3,327 | -€79 | -2.3% |
| Credit institutions | 430/8 | €3,407 | €3,327 | -€79 | -2.3% |
| Trade debts | 44 | €1,681 | €1,831 | +€150 | +9.0% |
| Suppliers | 440/4 | €1,681 | €1,831 | +€150 | +9.0% |
| Taxes, remuneration and social security | 45 | €4,503 | €3,995 | -€508 | -11.3% |
| Taxes | 450/3 | €4,503 | €3,995 | -€508 | -11.3% |
| Other amounts payable | 47/48 | €303 | €992 | +€689 | +227.3% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €575 | +€575 | |
| Other operating charges | 640/8 | €1,706 | €771 | -€935 | -54.8% |
| Gross operating margin | 9900 | €29,174 | €33,111 | +€3,937 | +13.5% |
| Operating profit (loss) | 9901 | €27,467 | €31,764 | +€4,297 | +15.6% |
| Financial income | 75/76B | €13,500 | €11,500 | -€2,000 | -14.8% |
| Recurring financial income | 75 | €13,500 | €11,500 | -€2,000 | -14.8% |
| Financial charges | 65/66B | €7,606 | €7,427 | -€179 | -2.4% |
| Recurring financial charges | 65 | €7,606 | €7,427 | -€179 | -2.4% |
| Profit (loss) for the period before taxes | 9903 | €33,362 | €35,838 | +€2,476 | +7.4% |
| Income taxes | 67/77 | €5,821 | €7,210 | +€1,389 | +23.9% |
| Profit (loss) for the period | 9904 | €27,541 | €28,628 | +€1,087 | +3.9% |
| Profit (loss) for the period to be appropriated | 9905 | €27,541 | €28,628 | +€1,087 | +3.9% |
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 4 October 2026 via checked.be.