VIW CONSULTING: 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.
VIW CONSULTING
Largest movements
- Cash +€53,817
up €53,817 (+166%), from €32,509 to €86,326
mainly Net result for the year (+€44,260) and Depreciation (+€17,941)
- Tangible fixed assets -€17,941
down €17,941 (-25.3%), from €70,792 to €52,851
of which Leasing and similar rights: -€14,502
- Reserves +€44,260
up €44,260 (+76.0%), from €58,238 to €102,499
- Debts after one year -€13,031
down €13,031 (-28.5%), from €45,761 to €32,730
- Tax, wage and social debts +€4,188
up €4,188 (+113%), from €3,703 to €7,891
of which Taxes: +€4,188
- Gross operating margin +€21,301
up €21,301 (+36.7%), from €57,981 to €79,281
- Depreciation +€5,787
up €5,787 (+47.6%), from €12,153 to €17,941
- Taxes +€2,969
up €2,969 (+31.0%), from €9,575 to €12,544
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 | €122,554 | €159,556 | +€37,002 | +30.2% |
| Formation expenses | 20 | €0 | - | = | |
| Fixed assets | 21/28 | €70,792 | €52,851 | -€17,941 | -25.3% |
| Tangible fixed assets | 22/27 | €70,792 | €52,851 | -€17,941 | -25.3% |
| Furniture and vehicles | 24 | €6,985 | €3,546 | -€3,439 | -49.2% |
| Leasing and similar rights | 25 | €63,807 | €49,305 | -€14,502 | -22.7% |
| Current assets | 29/58 | €51,762 | €106,705 | +€54,943 | +106% |
| Amounts receivable within one year | 40/41 | €16,333 | €17,845 | +€1,512 | +9.3% |
| Trade receivables | 40 | €16,262 | €17,845 | +€1,583 | +9.7% |
| Other amounts receivable | 41 | €71 | €0 | -€71 | -100% |
| Cash at bank and in hand | 54/58 | €32,509 | €86,326 | +€53,817 | +166% |
| Deferred charges and accrued income | 490/1 | €2,920 | €2,533 | -€386 | -13.2% |
| Total equity and liabilities | 10/49 | €122,554 | €159,556 | +€37,002 | +30.2% |
| Equity | 10/15 | €59,238 | €103,499 | +€44,260 | +74.7% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €58,238 | €102,499 | +€44,260 | +76.0% |
| Distributable reserves | 133 | €58,238 | €102,499 | +€44,260 | +76.0% |
| Amounts payable | 17/49 | €63,316 | €56,058 | -€7,258 | -11.5% |
| Amounts payable after more than one year | 17 | €45,761 | €32,730 | -€13,031 | -28.5% |
| Financial debts | 170/4 | €45,761 | €32,730 | -€13,031 | -28.5% |
| Amounts payable within one year | 42/48 | €17,554 | €23,328 | +€5,774 | +32.9% |
| Current portion of amounts payable after more than one year | 42 | €12,471 | €13,031 | +€561 | +4.5% |
| Trade debts | 44 | €885 | €735 | -€150 | -17.0% |
| Suppliers | 440/4 | €885 | €735 | -€150 | -17.0% |
| Taxes, remuneration and social security | 45 | €3,703 | €7,891 | +€4,188 | +113% |
| Taxes | 450/3 | €3,703 | €7,891 | +€4,188 | +113% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €495 | €1,671 | +€1,175 | +237% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,153 | €17,941 | +€5,787 | +47.6% |
| Other operating charges | 640/8 | €2,030 | €2,102 | +€71 | +3.5% |
| Gross operating margin | 9900 | €57,981 | €79,281 | +€21,301 | +36.7% |
| Operating profit (loss) | 9901 | €43,797 | €59,239 | +€15,442 | +35.3% |
| Financial income | 75/76B | €0 | €0 | -€0 | -100% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -100% |
| Financial charges | 65/66B | €1,947 | €2,434 | +€487 | +25.0% |
| Recurring financial charges | 65 | €1,947 | €2,434 | +€487 | +25.0% |
| Profit (loss) for the period before taxes | 9903 | €41,850 | €56,804 | +€14,955 | +35.7% |
| Income taxes | 67/77 | €9,575 | €12,544 | +€2,969 | +31.0% |
| Profit (loss) for the period | 9904 | €32,274 | €44,260 | +€11,986 | +37.1% |
| Profit (loss) for the period to be appropriated | 9905 | €32,274 | €44,260 | +€11,986 | +37.1% |
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 20 October 2026 via checked.be.