Viyan: 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.
Viyan
Largest movements
- Cash -€23,390
down €23,390 (-23.3%), from €100,538 to €77,147
mainly Debts after one year (-€9,059) and Net result for the year (-€8,803)
- Debts after one year -€9,059
down €9,059 (-14.2%), from €63,866 to €54,807
- Profit (loss) carried forward -€8,803
down €8,803 (-93.7%), from -€9,391 to -€18,194
- Other debts -€7,891
down €7,891 (-12.8%), from €61,458 to €53,566
- Gross operating margin -€10,263
down €10,263, from €3,726 to -€6,537
- Staff costs -€4,253
down €4,253, from €3,716 to -€537
- Depreciation +€1,623
new in 2024: €1,623
- Financial charges +€911
up €911 (+1606.6%), from €57 to €968
- Other operating charges -€677
down €677 (-74.2%), from €913 to €236
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €211,710 | €185,566 | -€26,144 | -12.3% |
| Fixed assets | 21/28 | €5,918 | €4,295 | -€1,623 | -27.4% |
| Tangible fixed assets | 22/27 | €5,918 | €4,295 | -€1,623 | -27.4% |
| Furniture and vehicles | 24 | €3,720 | €2,666 | -€1,054 | -28.3% |
| Other tangible fixed assets | 26 | €2,198 | €1,629 | -€569 | -25.9% |
| Current assets | 29/58 | €205,793 | €181,272 | -€24,521 | -11.9% |
| Amounts receivable within one year | 40/41 | €104,329 | €103,199 | -€1,131 | -1.1% |
| Trade receivables | 40 | €96,461 | €96,461 | = | 0.0% |
| Other amounts receivable | 41 | €7,868 | €6,738 | -€1,131 | -14.4% |
| Cash at bank and in hand | 54/58 | €100,538 | €77,147 | -€23,390 | -23.3% |
| Deferred charges and accrued income | 490/1 | €926 | €926 | = | 0.0% |
| Total equity and liabilities | 10/49 | €211,710 | €185,566 | -€26,144 | -12.3% |
| Equity | 10/15 | -€5,391 | -€14,194 | -€8,803 | -163.3% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€9,391 | -€18,194 | -€8,803 | -93.7% |
| Amounts payable | 17/49 | €217,101 | €199,760 | -€17,341 | -8.0% |
| Amounts payable after more than one year | 17 | €63,866 | €54,807 | -€9,059 | -14.2% |
| Financial debts | 170/4 | €63,866 | €54,807 | -€9,059 | -14.2% |
| Amounts payable within one year | 42/48 | €149,785 | €141,503 | -€8,283 | -5.5% |
| Current portion of amounts payable after more than one year | 42 | €2,196 | €2,196 | = | 0.0% |
| Trade debts | 44 | €74,653 | €74,732 | +€79 | +0.1% |
| Suppliers | 440/4 | €74,653 | €74,732 | +€79 | +0.1% |
| Taxes, remuneration and social security | 45 | €11,479 | €11,009 | -€470 | -4.1% |
| Taxes | 450/3 | €621 | €621 | = | 0.0% |
| Remuneration and social security | 454/9 | €10,857 | €10,387 | -€470 | -4.3% |
| Other amounts payable | 47/48 | €61,458 | €53,566 | -€7,891 | -12.8% |
| Accrued charges and deferred income | 492/3 | €3,450 | €3,450 | = | 0.0% |
| Non-recurring operating income | 76A | €18,176 | - | -€18,176 | |
| Remuneration, social security and pensions | 62 | €3,716 | -€537 | -€4,253 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €1,623 | +€1,623 | |
| Other operating charges | 640/8 | €913 | €236 | -€677 | -74.2% |
| Gross operating margin | 9900 | €3,726 | -€6,537 | -€10,263 | |
| Operating profit (loss) | 9901 | -€903 | -€7,859 | -€6,956 | -770.0% |
| Financial income | 75/76B | - | €24 | +€24 | |
| Recurring financial income | 75 | - | €24 | +€24 | |
| Financial charges | 65/66B | €57 | €968 | +€911 | +1606.6% |
| Recurring financial charges | 65 | €57 | €968 | +€911 | +1606.6% |
| Profit (loss) for the period before taxes | 9903 | -€960 | -€8,803 | -€7,843 | -816.9% |
| Profit (loss) for the period | 9904 | -€960 | -€8,803 | -€7,843 | -816.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€960 | -€8,803 | -€7,843 | -816.9% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.