VioSi: what changed
Two financial 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
- Receivables within one year -€20,039
down €20,039 (-34.1%), from €58,824 to €38,784
of which Trade receivables: -€21,072
- Tangible fixed assets -€1,670
down €1,670 (-37.5%), from €4,452 to €2,782
- Trade debts -€30,444
down €30,444 (-79.1%), from €38,477 to €8,034
- Reserves +€7,424
up €7,424 (+59.6%), from €12,450 to €19,874
- Tax, wage and social debts +€5,608
up €5,608 (+111%), from €5,052 to €10,660
- Current portion of long-term debt -€4,898
no longer reported in 2025 (was €4,898)
- Gross operating margin -€5,471
down €5,471 (-33.1%), from €16,542 to €11,071
- Taxes -€1,270
down €1,270 (-40.6%), from €3,126 to €1,856
- Depreciation +€1,113
up €1,113 (+200%), from €557 to €1,670
- Financial charges +€411
up €411 (+139%), from €297 to €708
- Other operating charges -€338
down €338 (-84.5%), from €400 to €62
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.
Derived cash bridge
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 | €63,876 | €41,567 | -€22,309 | -34.9% |
| Fixed assets | 21/28 | €4,452 | €2,782 | -€1,670 | -37.5% |
| Tangible fixed assets | 22/27 | €4,452 | €2,782 | -€1,670 | -37.5% |
| Furniture and vehicles | 24 | €4,452 | €2,782 | -€1,670 | -37.5% |
| Current assets | 29/58 | €59,424 | €38,784 | -€20,640 | -34.7% |
| Amounts receivable within one year | 40/41 | €58,824 | €38,784 | -€20,039 | -34.1% |
| Trade receivables | 40 | €54,654 | €33,582 | -€21,072 | -38.6% |
| Other amounts receivable | 41 | €4,170 | €5,203 | +€1,032 | +24.8% |
| Cash at bank and in hand | 54/58 | €600 | - | -€600 | |
| Total equity and liabilities | 10/49 | €63,876 | €41,567 | -€22,309 | -34.9% |
| Equity | 10/15 | €15,450 | €22,874 | +€7,424 | +48.1% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Capital | 10 | €3,000 | €3,000 | = | 0.0% |
| Issued capital | 100 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €12,450 | €19,874 | +€7,424 | +59.6% |
| Distributable reserves | 133 | €12,450 | €19,874 | +€7,424 | +59.6% |
| Amounts payable | 17/49 | €48,427 | €18,693 | -€29,733 | -61.4% |
| Amounts payable within one year | 42/48 | €48,427 | €18,693 | -€29,733 | -61.4% |
| Current portion of amounts payable after more than one year | 42 | €4,898 | - | -€4,898 | |
| Trade debts | 44 | €38,477 | €8,034 | -€30,444 | -79.1% |
| Suppliers | 440/4 | €38,477 | €8,034 | -€30,444 | -79.1% |
| Taxes, remuneration and social security | 45 | €5,052 | €10,660 | +€5,608 | +111% |
| Taxes | 450/3 | €5,052 | €10,660 | +€5,608 | +111% |
| Remuneration, social security and pensions | 62 | €70 | - | -€70 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €557 | €1,670 | +€1,113 | +200% |
| Other operating charges | 640/8 | €400 | €62 | -€338 | -84.5% |
| Gross operating margin | 9900 | €16,542 | €11,071 | -€5,471 | -33.1% |
| Operating profit (loss) | 9901 | €15,516 | €9,340 | -€6,176 | -39.8% |
| Financial income | 75/76B | €356 | €648 | +€292 | +82.0% |
| Recurring financial income | 75 | €356 | €648 | +€292 | +82.0% |
| Financial charges | 65/66B | €297 | €708 | +€411 | +139% |
| Recurring financial charges | 65 | €297 | €708 | +€411 | +139% |
| Profit (loss) for the period before taxes | 9903 | €15,575 | €9,280 | -€6,295 | -40.4% |
| Income taxes | 67/77 | €3,126 | €1,856 | -€1,270 | -40.6% |
| Profit (loss) for the period | 9904 | €12,450 | €7,424 | -€5,026 | -40.4% |
| Profit (loss) for the period to be appropriated | 9905 | €12,450 | €7,424 | -€5,026 | -40.4% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.