VIOSI: 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.
VIOSI
Largest movements
- Cash +€13,748
up €13,748 (+44.7%), from €30,729 to €44,478
mainly Other debts (+€98,119) and Net result for the year (+€53,545)
- Financial fixed assets +€4,000
up €4,000 (+1.8%), from €227,825 to €231,825
- Other debts +€98,119
up €98,119 (+449.0%), from €21,854 to €119,973
- Profit (loss) carried forward -€64,255
down €64,255 (-99.9%), from €64,349 to €94
- Debts after one year -€20,971
down €20,971 (-62.4%), from €33,628 to €12,658
- Tax, wage and social debts -€3,101
down €3,101 (-8.8%), from €35,119 to €32,018
of which Taxes: -€6,177
- Gross operating margin +€12,149
up €12,149 (+18.2%), from €66,739 to €78,888
- Financial income -€11,677
down €11,677 (-99.3%), from €11,754 to €76
of which Financial income: -€11,677
- Taxes +€3,008
up €3,008 (+18.5%), from €16,298 to €19,306
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 | €281,606 | €296,442 | +€14,836 | +5.3% |
| Fixed assets | 21/28 | €232,735 | €233,798 | +€1,062 | +0.5% |
| Tangible fixed assets | 22/27 | €4,910 | €1,973 | -€2,938 | -59.8% |
| Furniture and vehicles | 24 | €1,267 | €0 | -€1,267 | -100.0% |
| Other tangible fixed assets | 26 | €3,643 | €1,973 | -€1,671 | -45.9% |
| Financial fixed assets | 28 | €227,825 | €231,825 | +€4,000 | +1.8% |
| Current assets | 29/58 | €48,871 | €62,644 | +€13,773 | +28.2% |
| Amounts receivable within one year | 40/41 | €13,054 | €13,946 | +€891 | +6.8% |
| Trade receivables | 40 | €13,054 | €13,229 | +€174 | +1.3% |
| Other amounts receivable | 41 | €0 | €717 | +€717 | |
| Cash at bank and in hand | 54/58 | €30,729 | €44,478 | +€13,748 | +44.7% |
| Deferred charges and accrued income | 490/1 | €5,087 | €4,221 | -€866 | -17.0% |
| Total equity and liabilities | 10/49 | €281,606 | €296,442 | +€14,836 | +5.3% |
| Equity | 10/15 | €171,349 | €107,094 | -€64,255 | -37.5% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €102,000 | €102,000 | = | 0.0% |
| Tax-exempt reserves | 132 | €102,000 | €102,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €64,349 | €94 | -€64,255 | -99.9% |
| Amounts payable | 17/49 | €110,257 | €189,348 | +€79,091 | +71.7% |
| Amounts payable after more than one year | 17 | €33,628 | €12,658 | -€20,971 | -62.4% |
| Financial debts | 170/4 | €33,628 | €12,658 | -€20,971 | -62.4% |
| Amounts payable within one year | 42/48 | €76,629 | €175,151 | +€98,522 | +128.6% |
| Current portion of amounts payable after more than one year | 42 | €19,541 | €20,240 | +€699 | +3.6% |
| Trade debts | 44 | €115 | €2,920 | +€2,805 | +2440.6% |
| Suppliers | 440/4 | €115 | €2,920 | +€2,805 | +2440.6% |
| Taxes, remuneration and social security | 45 | €35,119 | €32,018 | -€3,101 | -8.8% |
| Taxes | 450/3 | €32,064 | €25,887 | -€6,177 | -19.3% |
| Remuneration and social security | 454/9 | €3,055 | €6,132 | +€3,077 | +100.7% |
| Other amounts payable | 47/48 | €21,854 | €119,973 | +€98,119 | +449.0% |
| Accrued charges and deferred income | 492/3 | - | €1,539 | +€1,539 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,332 | €1,671 | -€661 | -28.3% |
| Other operating charges | 640/8 | €524 | €990 | +€466 | +88.9% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €66,739 | €78,888 | +€12,149 | +18.2% |
| Operating profit (loss) | 9901 | €63,883 | €76,227 | +€12,344 | +19.3% |
| Financial income | 75/76B | €11,754 | €76 | -€11,677 | -99.3% |
| Recurring financial income | 75 | €11,754 | €76 | -€11,677 | -99.3% |
| Non-recurring financial income | 76B | €0 | - | = | |
| Financial charges | 65/66B | €3,384 | €3,452 | +€68 | +2.0% |
| Recurring financial charges | 65 | €3,384 | €3,452 | +€68 | +2.0% |
| Profit (loss) for the period before taxes | 9903 | €72,252 | €72,851 | +€598 | +0.8% |
| Income taxes | 67/77 | €16,298 | €19,306 | +€3,008 | +18.5% |
| Profit (loss) for the period | 9904 | €55,955 | €53,545 | -€2,410 | -4.3% |
| Transfer to tax-exempt reserves | 689 | €0 | - | = | |
| Profit (loss) for the period to be appropriated | 9905 | €55,955 | €53,545 | -€2,410 | -4.3% |
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 2 October 2026 via checked.be.