VIYA IT: 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 IT
Largest movements
- Cash -€25,867
down €25,867 (-19.7%), from €131,203 to €105,336
mainly Contributions, distributions and other (-€191,000) and Trade debts (-€6,696)
- Receivables after one year -€4,500
down €4,500 (-100.0%), from €4,500 to €0
- Receivables within one year -€3,812
down €3,812 (-11.3%), from €33,880 to €30,069
- Reserves -€141,931
down €141,931 (-99.9%), from €142,135 to €204
- Other debts +€107,659
up €107,659 (+11162.3%), from €964 to €108,623
- Trade debts -€6,696
down €6,696 (-51.1%), from €13,112 to €6,416
- Tax, wage and social debts +€6,682
up €6,682 (+56.7%), from €11,786 to €18,468
of which Taxes: +€6,682
- Gross operating margin -€12,351
down €12,351 (-16.3%), from €75,943 to €63,592
- Taxes -€2,300
down €2,300 (-14.9%), from €15,431 to €13,131
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 | €173,078 | €138,711 | -€34,367 | -19.9% |
| Fixed assets | 21/28 | €2,740 | €2,060 | -€680 | -24.8% |
| Tangible fixed assets | 22/27 | €2,490 | €1,770 | -€720 | -28.9% |
| Plant, machinery and equipment | 23 | €2,490 | €1,770 | -€720 | -28.9% |
| Financial fixed assets | 28 | €250 | €290 | +€40 | +16.0% |
| Current assets | 29/58 | €170,338 | €136,651 | -€33,687 | -19.8% |
| Amounts receivable after more than one year | 29 | €4,500 | €0 | -€4,500 | -100.0% |
| Other amounts receivable | 291 | €4,500 | €0 | -€4,500 | -100.0% |
| Amounts receivable within one year | 40/41 | €33,880 | €30,069 | -€3,812 | -11.3% |
| Trade receivables | 40 | €33,880 | €30,069 | -€3,812 | -11.3% |
| Cash at bank and in hand | 54/58 | €131,203 | €105,336 | -€25,867 | -19.7% |
| Deferred charges and accrued income | 490/1 | €755 | €1,247 | +€492 | +65.1% |
| Total equity and liabilities | 10/49 | €173,078 | €138,711 | -€34,367 | -19.9% |
| Equity | 10/15 | €147,135 | €5,204 | -€141,931 | -96.5% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €142,135 | €204 | -€141,931 | -99.9% |
| Distributable reserves | 133 | €142,135 | €204 | -€141,931 | -99.9% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €25,943 | €133,507 | +€107,565 | +414.6% |
| Amounts payable within one year | 42/48 | €25,862 | €133,507 | +€107,645 | +416.2% |
| Trade debts | 44 | €13,112 | €6,416 | -€6,696 | -51.1% |
| Suppliers | 440/4 | €13,112 | €6,416 | -€6,696 | -51.1% |
| Taxes, remuneration and social security | 45 | €11,786 | €18,468 | +€6,682 | +56.7% |
| Taxes | 450/3 | €11,786 | €18,468 | +€6,682 | +56.7% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €964 | €108,623 | +€107,659 | +11162.3% |
| Accrued charges and deferred income | 492/3 | €80 | €0 | -€80 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €812 | €720 | -€93 | -11.4% |
| Other operating charges | 640/8 | €225 | €628 | +€403 | +179.7% |
| Gross operating margin | 9900 | €75,943 | €63,592 | -€12,351 | -16.3% |
| Operating profit (loss) | 9901 | €74,906 | €62,244 | -€12,662 | -16.9% |
| Financial income | 75/76B | - | €30 | +€30 | |
| Recurring financial income | 75 | - | €30 | +€30 | |
| Financial charges | 65/66B | €119 | €74 | -€45 | -38.1% |
| Recurring financial charges | 65 | €119 | €74 | -€45 | -38.1% |
| Profit (loss) for the period before taxes | 9903 | €74,787 | €62,200 | -€12,587 | -16.8% |
| Income taxes | 67/77 | €15,431 | €13,131 | -€2,300 | -14.9% |
| Profit (loss) for the period | 9904 | €59,355 | €49,069 | -€10,287 | -17.3% |
| Profit (loss) for the period to be appropriated | 9905 | €59,355 | €49,069 | -€10,287 | -17.3% |
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 3 October 2026 via checked.be.