WIM VIAENE: what changed
WIM VIAENE
Largest movements
- Cash +€12,640
up €12,640 (+38.5%), from €32,821 to €45,461
mainly Net result for the year (+€69,753) and Other debts (+€10,697)
- Tangible fixed assets -€6,524
down €6,524 (-1.8%), from €362,248 to €355,724
of which Other tangible fixed assets: -€4,340
- Debts after one year -€31,784
down €31,784 (-21.3%), from €149,165 to €117,381
- Reserves +€19,753
up €19,753 (+11.6%), from €170,037 to €189,790
- Other debts +€10,697
up €10,697 (+44.0%), from €24,305 to €35,002
- Tax, wage and social debts +€5,808
up €5,808 (+129%), from €4,490 to €10,298
- Taxes +€6,052
up €6,052 (+31.0%), from €19,506 to €25,558
- Depreciation -€2,323
down €2,323 (-26.3%), from €8,847 to €6,524
- Gross operating margin +€1,872
up €1,872 (+1.8%), from €105,461 to €107,333
Change in the result, 2025 to 2026
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2025 and 2026 balance sheets and the 2026 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €401,207 | €405,929 | +€4,722 | +1.2% |
| Fixed assets | 21/28 | €362,248 | €355,724 | -€6,524 | -1.8% |
| Tangible fixed assets | 22/27 | €362,248 | €355,724 | -€6,524 | -1.8% |
| Land and buildings | 22 | €330,593 | €329,441 | -€1,152 | -0.3% |
| Furniture and vehicles | 24 | €2,311 | €1,279 | -€1,032 | -44.7% |
| Other tangible fixed assets | 26 | €29,344 | €25,004 | -€4,340 | -14.8% |
| Current assets | 29/58 | €38,959 | €50,205 | +€11,246 | +28.9% |
| Amounts receivable within one year | 40/41 | €5,530 | €4,105 | -€1,425 | -25.8% |
| Other amounts receivable | 41 | €5,530 | €4,105 | -€1,425 | -25.8% |
| Cash at bank and in hand | 54/58 | €32,821 | €45,461 | +€12,640 | +38.5% |
| Deferred charges and accrued income | 490/1 | €608 | €639 | +€31 | +5.1% |
| Total equity and liabilities | 10/49 | €401,207 | €405,929 | +€4,722 | +1.2% |
| Equity | 10/15 | €188,587 | €208,340 | +€19,753 | +10.5% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €170,037 | €189,790 | +€19,753 | +11.6% |
| Distributable reserves | 133 | €170,037 | €189,790 | +€19,753 | +11.6% |
| Amounts payable | 17/49 | €212,620 | €197,589 | -€15,031 | -7.1% |
| Amounts payable after more than one year | 17 | €149,165 | €117,381 | -€31,784 | -21.3% |
| Financial debts | 170/4 | €149,165 | €117,381 | -€31,784 | -21.3% |
| Amounts payable within one year | 42/48 | €61,552 | €78,447 | +€16,895 | +27.4% |
| Current portion of amounts payable after more than one year | 42 | €31,543 | €31,785 | +€242 | +0.8% |
| Trade debts | 44 | €1,214 | €1,362 | +€148 | +12.2% |
| Suppliers | 440/4 | €1,214 | €1,362 | +€148 | +12.2% |
| Taxes, remuneration and social security | 45 | €4,490 | €10,298 | +€5,808 | +129% |
| Taxes | 450/3 | €4,490 | €10,298 | +€5,808 | +129% |
| Other amounts payable | 47/48 | €24,305 | €35,002 | +€10,697 | +44.0% |
| Accrued charges and deferred income | 492/3 | €1,903 | €1,761 | -€142 | -7.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,847 | €6,524 | -€2,323 | -26.3% |
| Other operating charges | 640/8 | €1,412 | €1,309 | -€103 | -7.3% |
| Gross operating margin | 9900 | €105,461 | €107,333 | +€1,872 | +1.8% |
| Operating profit (loss) | 9901 | €95,202 | €99,500 | +€4,298 | +4.5% |
| Financial income | 75/76B | €124 | €159 | +€35 | +28.2% |
| Recurring financial income | 75 | €124 | €159 | +€35 | +28.2% |
| Financial charges | 65/66B | €5,409 | €4,348 | -€1,061 | -19.6% |
| Recurring financial charges | 65 | €5,409 | €4,348 | -€1,061 | -19.6% |
| Profit (loss) for the period before taxes | 9903 | €89,917 | €95,311 | +€5,394 | +6.0% |
| Income taxes | 67/77 | €19,506 | €25,558 | +€6,052 | +31.0% |
| Profit (loss) for the period | 9904 | €70,411 | €69,753 | -€658 | -0.9% |
| Profit (loss) for the period to be appropriated | 9905 | €70,411 | €69,753 | -€658 | -0.9% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2025 and 30 June 2026. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.