VIOVIS: 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.
VIOVIS
Largest movements
- Cash -€133,025
down €133,025 (-54.3%), from €244,869 to €111,844
mainly Contributions, distributions and other (-€254,387) and Receivables within one year (-€2,956)
- Tangible fixed assets -€3,500
down €3,500 (-100%), from €3,500 to €0
- Receivables within one year +€2,956
up €2,956 (+12.6%), from €23,500 to €26,457
of which Other amounts receivable: +€2,804
- Reserves -€141,000
down €141,000 (-75.2%), from €187,458 to €46,458
- Other debts +€60,751
up €60,751 (+263%), from €23,088 to €83,839
- Profit (loss) carried forward -€53,529
down €53,529 (-100%), from €53,529 to €0
- Gross operating margin +€4,299
up €4,299 (+5.5%), from €77,572 to €81,871
- Depreciation -€3,500
down €3,500 (-50.0%), from €7,000 to €3,500
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 | €273,119 | €139,237 | -€133,882 | -49.0% |
| Fixed assets | 21/28 | €3,500 | €0 | -€3,500 | -100% |
| Tangible fixed assets | 22/27 | €3,500 | €0 | -€3,500 | -100% |
| Furniture and vehicles | 24 | €3,500 | €0 | -€3,500 | -100% |
| Current assets | 29/58 | €269,619 | €139,237 | -€130,382 | -48.4% |
| Amounts receivable within one year | 40/41 | €23,500 | €26,457 | +€2,956 | +12.6% |
| Trade receivables | 40 | €17,899 | €18,051 | +€152 | +0.9% |
| Other amounts receivable | 41 | €5,602 | €8,406 | +€2,804 | +50.1% |
| Cash at bank and in hand | 54/58 | €244,869 | €111,844 | -€133,025 | -54.3% |
| Deferred charges and accrued income | 490/1 | €1,250 | €937 | -€314 | -25.1% |
| Total equity and liabilities | 10/49 | €273,119 | €139,237 | -€133,882 | -49.0% |
| Equity | 10/15 | €245,987 | €51,458 | -€194,529 | -79.1% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €187,458 | €46,458 | -€141,000 | -75.2% |
| Distributable reserves | 133 | €187,458 | €46,458 | -€141,000 | -75.2% |
| Profit (loss) carried forward | 14 | €53,529 | €0 | -€53,529 | -100% |
| Amounts payable | 17/49 | €27,133 | €87,780 | +€60,647 | +224% |
| Amounts payable within one year | 42/48 | €25,274 | €86,067 | +€60,793 | +241% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Trade debts | 44 | €1,994 | €2,228 | +€234 | +11.7% |
| Suppliers | 440/4 | €1,994 | €2,228 | +€234 | +11.7% |
| Taxes, remuneration and social security | 45 | €192 | €0 | -€192 | -100% |
| Taxes | 450/3 | €192 | €0 | -€192 | -100% |
| Other amounts payable | 47/48 | €23,088 | €83,839 | +€60,751 | +263% |
| Accrued charges and deferred income | 492/3 | €1,859 | €1,713 | -€146 | -7.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,000 | €3,500 | -€3,500 | -50.0% |
| Other operating charges | 640/8 | €778 | €798 | +€20 | +2.6% |
| Gross operating margin | 9900 | €77,572 | €81,871 | +€4,299 | +5.5% |
| Operating profit (loss) | 9901 | €69,793 | €77,573 | +€7,779 | +11.1% |
| Financial charges | 65/66B | €1,932 | €1,879 | -€53 | -2.8% |
| Recurring financial charges | 65 | €1,932 | €1,879 | -€53 | -2.8% |
| Profit (loss) for the period before taxes | 9903 | €67,861 | €75,693 | +€7,832 | +11.5% |
| Income taxes | 67/77 | €15,077 | €15,835 | +€758 | +5.0% |
| Profit (loss) for the period | 9904 | €52,784 | €59,858 | +€7,074 | +13.4% |
| Profit (loss) for the period to be appropriated | 9905 | €52,784 | €59,858 | +€7,074 | +13.4% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.