ViYa: 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.
ViYa
Largest movements
- Cash +€207,902
up €207,902 (+5329.2%), from €3,901 to €211,803
mainly Receivables within one year (+€136,955) and Trade debts (+€48,256)
- Receivables within one year -€136,955
down €136,955 (-62.9%), from €217,834 to €80,879
of which Trade receivables: -€111,731
- Stocks and contracts -€17,935
down €17,935 (-50.0%), from €35,841 to €17,906
- Tangible fixed assets -€3,738
down €3,738 (-33.2%), from €11,245 to €7,507
of which Plant, machinery and equipment: -€1,964
- Trade debts +€48,256
up €48,256 (+68.7%), from €70,201 to €118,457
- Reserves +€19,014
up €19,014 (+44.1%), from €43,123 to €62,137
- Tax, wage and social debts -€14,021
down €14,021 (-35.9%), from €39,006 to €24,986
of which Remuneration and social security: -€10,805
- Debts after one year -€5,242
down €5,242 (-57.4%), from €9,127 to €3,886
- Gross operating margin -€89,010
down €89,010 (-49.0%), from €181,574 to €92,564
- Staff costs -€81,960
down €81,960 (-58.6%), from €139,910 to €57,951
- Taxes -€3,721
down €3,721 (-36.5%), from €10,193 to €6,473
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 | €269,076 | €318,350 | +€49,274 | +18.3% |
| Fixed assets | 21/28 | €11,500 | €7,762 | -€3,738 | -32.5% |
| Tangible fixed assets | 22/27 | €11,245 | €7,507 | -€3,738 | -33.2% |
| Plant, machinery and equipment | 23 | €7,410 | €5,446 | -€1,964 | -26.5% |
| Furniture and vehicles | 24 | €3,835 | €2,061 | -€1,774 | -46.3% |
| Financial fixed assets | 28 | €255 | €255 | = | 0.0% |
| Current assets | 29/58 | €257,576 | €310,588 | +€53,012 | +20.6% |
| Stocks and contracts in progress | 3 | €35,841 | €17,906 | -€17,935 | -50.0% |
| Stocks | 30/36 | €35,841 | €17,906 | -€17,935 | -50.0% |
| Amounts receivable within one year | 40/41 | €217,834 | €80,879 | -€136,955 | -62.9% |
| Trade receivables | 40 | €192,610 | €80,879 | -€111,731 | -58.0% |
| Other amounts receivable | 41 | €25,224 | - | -€25,224 | |
| Cash at bank and in hand | 54/58 | €3,901 | €211,803 | +€207,902 | +5329.2% |
| Total equity and liabilities | 10/49 | €269,076 | €318,350 | +€49,274 | +18.3% |
| Equity | 10/15 | €61,723 | €80,737 | +€19,014 | +30.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €43,123 | €62,137 | +€19,014 | +44.1% |
| Distributable reserves | 133 | €43,123 | €62,137 | +€19,014 | +44.1% |
| Amounts payable | 17/49 | €207,353 | €237,613 | +€30,260 | +14.6% |
| Amounts payable after more than one year | 17 | €9,127 | €3,886 | -€5,242 | -57.4% |
| Financial debts | 170/4 | €9,127 | €3,886 | -€5,242 | -57.4% |
| Amounts payable within one year | 42/48 | €198,225 | €233,728 | +€35,502 | +17.9% |
| Current portion of amounts payable after more than one year | 42 | €5,859 | €5,859 | = | 0.0% |
| Trade debts | 44 | €70,201 | €118,457 | +€48,256 | +68.7% |
| Suppliers | 440/4 | €70,201 | €118,457 | +€48,256 | +68.7% |
| Taxes, remuneration and social security | 45 | €39,006 | €24,986 | -€14,021 | -35.9% |
| Taxes | 450/3 | €23,627 | €20,412 | -€3,216 | -13.6% |
| Remuneration and social security | 454/9 | €15,379 | €4,574 | -€10,805 | -70.3% |
| Other amounts payable | 47/48 | €83,159 | €84,426 | +€1,267 | +1.5% |
| Remuneration, social security and pensions | 62 | €139,910 | €57,951 | -€81,960 | -58.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,193 | €5,036 | -€157 | -3.0% |
| Other operating charges | 640/8 | €1,365 | €1,670 | +€305 | +22.3% |
| Gross operating margin | 9900 | €181,574 | €92,564 | -€89,010 | -49.0% |
| Operating profit (loss) | 9901 | €35,105 | €27,907 | -€7,198 | -20.5% |
| Financial income | 75/76B | €83 | €232 | +€150 | +180.9% |
| Recurring financial income | 75 | €83 | €232 | +€150 | +180.9% |
| Financial charges | 65/66B | €1,166 | €2,653 | +€1,488 | +127.6% |
| Recurring financial charges | 65 | €1,166 | €2,653 | +€1,488 | +127.6% |
| Profit (loss) for the period before taxes | 9903 | €34,022 | €25,486 | -€8,536 | -25.1% |
| Income taxes | 67/77 | €10,193 | €6,473 | -€3,721 | -36.5% |
| Profit (loss) for the period | 9904 | €23,828 | €19,014 | -€4,815 | -20.2% |
| Profit (loss) for the period to be appropriated | 9905 | €23,828 | €19,014 | -€4,815 | -20.2% |
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 8 October 2026 via checked.be.