Vyja: 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.
Vyja
Largest movements
- Stocks and contracts -€187,499
no longer reported in 2025 (was €187,499)
- Cash +€131,577
up €131,577 (+169%), from €77,750 to €209,327
mainly Stocks and contracts (+€187,499) and Net result for the year (+€63,934)
- Tangible fixed assets +€37,935
up €37,935 (+732%), from €5,182 to €43,117
of which Furniture and vehicles: +€38,066
- Receivables within one year +€37,578
up €37,578 (+317%), from €11,867 to €49,445
of which Trade receivables: +€38,124
- Profit (loss) carried forward +€63,934
up €63,934 (+58.7%), from €108,916 to €172,850
- Tax, wage and social debts -€19,940
down €19,940 (-35.8%), from €55,625 to €35,685
of which Remuneration and social security: -€14,735
- Other debts -€19,865
down €19,865 (-53.2%), from €37,350 to €17,485
- Trade debts -€7,201
down €7,201 (-78.5%), from €9,175 to €1,974
- Gross operating margin +€42,161
up €42,161 (+75.2%), from €56,086 to €98,247
- Taxes +€7,114
up €7,114 (+61.2%), from €11,629 to €18,743
- Depreciation +€5,980
up €5,980 (+103%), from €5,819 to €11,799
- Other operating charges +€1,943
up €1,943 (+132%), from €1,472 to €3,415
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 | €285,576 | €302,504 | +€16,928 | +5.9% |
| Fixed assets | 21/28 | €5,182 | €43,117 | +€37,935 | +732% |
| Tangible fixed assets | 22/27 | €5,182 | €43,117 | +€37,935 | +732% |
| Plant, machinery and equipment | 23 | €183 | €53 | -€131 | -71.3% |
| Furniture and vehicles | 24 | €2,498 | €40,564 | +€38,066 | +1,524% |
| Other tangible fixed assets | 26 | €2,500 | €2,500 | = | 0.0% |
| Current assets | 29/58 | €280,395 | €259,388 | -€21,007 | -7.5% |
| Stocks and contracts in progress | 3 | €187,499 | - | -€187,499 | |
| Contracts in progress | 37 | €187,499 | - | -€187,499 | |
| Amounts receivable within one year | 40/41 | €11,867 | €49,445 | +€37,578 | +317% |
| Trade receivables | 40 | €11,321 | €49,445 | +€38,124 | +337% |
| Other amounts receivable | 41 | €546 | - | -€546 | |
| Cash at bank and in hand | 54/58 | €77,750 | €209,327 | +€131,577 | +169% |
| Deferred charges and accrued income | 490/1 | €3,279 | €615 | -€2,663 | -81.2% |
| Total equity and liabilities | 10/49 | €285,576 | €302,504 | +€16,928 | +5.9% |
| Equity | 10/15 | €127,516 | €191,450 | +€63,934 | +50.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €108,916 | €172,850 | +€63,934 | +58.7% |
| Amounts payable | 17/49 | €158,061 | €111,054 | -€47,006 | -29.7% |
| Amounts payable within one year | 42/48 | €158,061 | €111,054 | -€47,006 | -29.7% |
| Trade debts | 44 | €9,175 | €1,974 | -€7,201 | -78.5% |
| Suppliers | 440/4 | €9,175 | €1,974 | -€7,201 | -78.5% |
| Advances received on contracts in progress | 46 | €55,911 | €55,911 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €55,625 | €35,685 | -€19,940 | -35.8% |
| Taxes | 450/3 | €40,890 | €35,685 | -€5,206 | -12.7% |
| Remuneration and social security | 454/9 | €14,735 | - | -€14,735 | |
| Other amounts payable | 47/48 | €37,350 | €17,485 | -€19,865 | -53.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,819 | €11,799 | +€5,980 | +103% |
| Other operating charges | 640/8 | €1,472 | €3,415 | +€1,943 | +132% |
| Gross operating margin | 9900 | €56,086 | €98,247 | +€42,161 | +75.2% |
| Operating profit (loss) | 9901 | €48,796 | €83,033 | +€34,238 | +70.2% |
| Financial income | 75/76B | €24 | €0 | -€24 | -99.9% |
| Recurring financial income | 75 | €24 | €0 | -€24 | -99.9% |
| Financial charges | 65/66B | €321 | €356 | +€36 | +11.1% |
| Recurring financial charges | 65 | €321 | €356 | +€36 | +11.1% |
| Profit (loss) for the period before taxes | 9903 | €48,499 | €82,677 | +€34,178 | +70.5% |
| Income taxes | 67/77 | €11,629 | €18,743 | +€7,114 | +61.2% |
| Profit (loss) for the period | 9904 | €36,871 | €63,934 | +€27,064 | +73.4% |
| Profit (loss) for the period to be appropriated | 9905 | €36,871 | €63,934 | +€27,064 | +73.4% |
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 13 October 2026 via checked.be.