<PAGE>

                       SECURITIES AND EXCHANGE COMMISSION

                             Washington, D.C. 20549

                                   FORM 10-Q/A
                                   -----------

     [X] QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES
      EXCHANGE ACT OF 1934 FOR THE QUARTERLY PERIOD ENDED JUNE 30, 2000 OR
                                                          -------------

     [_] TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES
                              EXCHANGE ACT OF 1934

                        Commission file number: 000-29391

                               VIA NET.WORKS, INC.
             (Exact name of registrant as specified in its charter)

                Delaware                           84-1412512
    (State or other jurisdiction      (I.R.S. Employer Identification No.)
                        of incorporation or organization)

                       12100 Sunset Hills Road, Suite 110
                             Reston, Virginia 20190
                    (Address of principal executive offices)

       Registrant's telephone number, including area code: (703) 464-0300

          (Former name or former address, if changed since last report)

Indicate by check mark whether the registrant: (1) has filed all reports
required to be filed by Section 13 or 15(d) of the Securities Exchange Act of
1934 during the preceding 12 months (or for such shorter period that the
registrant was required to file such report) and (2) has been subject to such

filing requirements for the past 90 days. Yes [X]   No [_]

As of August 1, 2000, the aggregate market value of the 52,795,416 shares of
common stock held by non-affiliates of the registrant was $828,254,486 based on
the closing sale price ($15.688) of the registrant's common stock as reported on
the Nasdaq National Market on such date. (For this computation, the registrant
has excluded the market value of all shares of its common stock reported as
beneficially owned by executive officers and directors of the registrant and
certain other stockholders; such exclusion shall not be deemed to constitute an
admission that any such person is an "affiliate" of the registrant.) As of
August 1, 2000, there were outstanding 52,909,620 shares of the registrant's
common stock and 6,770,001 shares of the registrant's non-voting common stock.


                                EXPLANATORY NOTE

This Form 10-Q/A amends the Registrant's quarterly on Form 10-Q for the quarter
ended June 30, 2000 as filed on August 11, 2000 and is being filed to reflect
the restatement of the Registrant's consolidated financial statements. The
reasons for and effects of this restatement are presented in Note 10 to the
consolidated financial statements. Except for Items 1 and 2 of Part I, no other
information included in the original report on Form 10-Q is amended by this Form
10-Q/A. The Registrant has not updated disclosures in this Form 10-Q/A to
reflect any events subsequent to the Registrant's initial filing of its
quarterly report on Form 10-Q on August 11, 2000. For the most recent
information concerning the Registrant and updated Risk Factors, please see the
Registrant's quarterly Report on Form 10-Q for the quarter ended June 30, 2001

                                        1


<PAGE>

                               VIA NET.WORKS, INC.
                                TABLE OF CONTENTS
                                   (UNAUDITED)



<TABLE>
<S>                                                                                                               <C>
PART I       FINANCIAL INFORMATION

Item 1.      Financial Statements:

       Consolidated Condensed Balance Sheets as of June 30, 2000 (As Restated) and
             December 31, 1999 ..............................................................................      3

       Consolidated Statements of Operations for the three and six months ended
             June 30, 2000 (As Restated) and 1999 ..............................................................   4

       Consolidated Statements of Cash Flows for the six months ended
             June 30, 2000 (As Restated) and 1999 ..............................................................   5

       Notes to the Consolidated Financial Statements (As Restated).............................................   6

Item 2.     Management's Discussion and Analysis of Financial Condition and Results
            Of Operations ...................................................................................     12

Item 3.     Quantitative and Qualitative Disclosures About Market Risk.......................................     17

PART II OTHER INFORMATION

Item 1.     Legal Proceedings ...............................................................................     18

Item 2.     Changes in Securities and Use of Proceeds........................................................     18

Item 3.     Defaults Upon Senior Securities   ...............................................................     18

Item 4.     Submission of Matters to a Vote of Security Holders..............................................     18

Item 5.     Other Information ...............................................................................     18

Item 6.     Exhibit and Reports on Form 8-K..................................................................     19

SIGNATURES...................................................................................................     20

EXHIBIT INDEX................................................................................................     21

</TABLE>


                                        2

<PAGE>

                                     PART I

Item 1.    Financial Statements

                               VIA NET.WORKS, INC.
                      CONSOLIDATED CONDENSED BALANCE SHEETS
                (In thousands of U.S dollars, except share data)
                                   (Unaudited)
                                   -----------


<TABLE>
<CAPTION>
                                                                                           December           June 30,
                                                                                           31, 1999             2000
                                                                                           --------             ----
                                                                                                           (As Restated)
<S>                                                                                        <C>                <C>
                                      ASSETS
Current assets:
   Cash and cash equivalents                                                               $ 20,067           $301,169
   Restricted cash                                                                           15,000             12,234
   Trade and other accounts receivable, net of allowance of $1,296 and $1,831,
      respectively                                                                            9,197             16,917
   Other current assets                                                                       3,074              4,200
                                                                                           --------           --------

            Total current assets                                                             47,338            334,520

Property and equipment, net                                                                  28,909             34,601
Goodwill and other acquired intangible assets, net                                          115,194            130,340
Other noncurrent assets                                                                       8,142              3,688
                                                                                           --------           --------

            Total assets                                                                   $199,583           $503,149
                                                                                           ========           ========

          LIABILITIES, MANDATORILY REDEEMABLE CONVERTIBLE PREFERRED STOCK
                         AND STOCKHOLDERS' EQUITY (DEFICIT)
Current liabilities:
   Accounts payable                                                                        $ 12,735           $ 15,593
   VAT and other taxes payable                                                                1,904              2,225
   Short-term notes and current portion of long-term debt                                     7,808              1,966
   Deferred revenue                                                                           9,777             13,490
   Other current liabilities and accrued expenses                                             5,660              8,935
                                                                                           --------           --------

            Total current liabilities                                                        37,884             42,209

Long-term debt, less current portion                                                          5,846              3,980
                                                                                           --------           --------

            Total liabilities                                                                43,730             46,189

Contingencies

Minority interest in consolidated subsidiaries                                                4,422              1,908

Mandatorily redeemable convertible preferred stock:                                         180,933                  -

Stockholders' equity (deficit):
   Common stock, $.001 par value; 57,000,000 and 125,000,000 shares authorized;
      1,962,671 and 52,904,328 shares issued and outstanding;
      respectively                                                                                2                 53
   Non-voting common stock, $.001 par value; 7,500,000 shares authorized; 0
      and 6,770,001 shares issued and outstanding; respectively                                   -                  7
   Additional paid-in capital                                                                26,023            547,637
   Accumulated deficit                                                                      (36,658)           (69,723)
   Deferred compensation                                                                    (12,788)           (10,436)
   Accumulated other comprehensive loss                                                      (6,081)           (12,486)
                                                                                           --------           --------

            Total stockholders' equity (deficit)                                            (29,502)           455,052
                                                                                           --------           --------
            Total liabilities, mandatorily redeemable convertible preferred stock
               and stockholders' equity (deficit)                                          $199,583           $503,149
                                                                                           ========           ========
</TABLE>


The accompanying notes are an integral part of these consolidated financial
statements.

                                        3

<PAGE>

                               VIA NET.WORKS, INC.
                      CONSOLIDATED STATEMENTS OF OPERATIONS
(in thousands of U.S. Dollars, except share and per share data)
                                   (Unaudited)
                                   -----------


<TABLE>
<CAPTION>
                                                             Three Months ended               Six Months ended
                                                                   June 30,                       June 30,
                                                                   --------                       --------

                                                           1999              2000           1999            2000
                                                           ----              ----           ----            ----
                                                                       (As Restated)                   (As Restated)
<S>                                                       <C>              <C>            <C>             <C>
Revenue                                                 $  6,588       $    25,638       $ 11,097     $    45,534

Operating costs and expenses:
     Internet services                                     3,336            14,877          5,561          25,465
     Selling, general and administrative                   6,792            18,944         10,762          36,371
     Depreciation and amortization                         3,002            10,437          4,872          19,903
                                                        --------       -----------       --------      ----------

Total operating costs and expenses                        13,130            44,258         21,195          81,739

Loss from operations                                      (6,542)          (18,620)       (10,098)        (36,205)

Interest income                                              920             4,037          1,310           6,048
Interest expense                                            (282)             (528)          (558)           (973)
Gain (loss) in unconsolidated affiliate                       35                 -           (159)              -
Foreign currency gains/(losses)                              378            (1,358)         1,771          (2,851)
                                                        --------       -----------       --------      ----------

Loss before minority interest and income taxes            (5,491)          (16,469)        (7,734)        (33,981)
Income tax expense                                             -              (382)             -            (500)
Minority interest in loss of consolidated
  subsidiaries                                               558               748            831           1,416
                                                        --------       -----------       --------      ----------

Net loss attributable to common stockholders              (4,933)          (16,103)        (6,903)        (33,065)

Basic and diluted loss per share attributable to
  common stockholders                                   $  (9.05)      $     (0.27)      $ (13.56)    $     (0.73)

Shares used in computing basic and diluted loss
  per share                                              545,326        59,636,544        509,222      45,324,270
</TABLE>



   The accompanying notes are an integral part of these consolidated financial
                                   statements.

                                        4

<PAGE>

                               VIA NET.WORKS, INC.
                      CONSOLIDATED STATEMENTS OF CASH FLOWS
(in thousands of U.S. Dollars, except share and per share data)
                                   (Unaudited)
                                   -----------


<TABLE>
<CAPTION>
                                                                              For the six months ended
                                                                                       June 30,
                                                                                       --------

                                                                            1999                    2000
                                                                            ----                    ----
                                                                                                (As Restated)
<S>                                                                      <C>                      <C>
Cash flows from operating activities:
      Net loss                                                           $ (6,903)                $(33,065)
      Adjustments to reconcile net loss to cash used in operating
        activities:
            Depreciation and amortization                                   4,872                   19,903
            Employee stock compensation                                       390                    2,938
            Unrealized foreign currency transaction (gains)/losses         (1,771)                     501
            Minority interest in loss of consolidated subsidiaries           (831)                  (1,416)
            Loss in unconsolidated affiliate                                  159                        -
      Changes in assets and liabilities, net of acquisitions:
            Accounts receivable                                           (37,380)                  (5,354)
            Other current assets                                           (2,841)                  (1,320)
            Accounts payable                                                   57                    2,099
            Other current liabilities and accrued expenses                 (2,026)                   2,967
            Deferred revenue                                                  750                    3,413
            Other noncurrent assets                                           (34)                     286
                                                                         --------                 --------

              Cash used in operating activities                           (45,558)                  (9,048)
                                                                         --------                 --------

Cash flows from investing activities:
      Acquisitions, net of cash acquired                                  (26,103)                 (31,329)
      Purchases of property and equipment                                  (2,448)                 (10,537)
      Other assets                                                              7                    2,277
                                                                         --------                 --------

              Cash used in investing activities                           (28,544)                 (39,589)
                                                                         --------                 --------

Cash flows from financing activities:
      Repayment of debt                                                    (1,456)                  (3,072)
      Proceeds from issuance of common stock, net                             653                  331,642
      Proceeds from issuance of preferred stock                           127,858                        -
      Proceeds from borrowings                                              4,047                      516
                                                                         --------                 --------

              Cash provided by financing activities                       131,102                  329,086
                                                                         --------                 --------

Effect of currency exchange rate changes on cash                             (274)                     653
                                                                         --------                 --------

Net increase (decrease) in cash and cash equivalents                       56,726                  281,102
Cash and cash equivalents, beginning of period                             34,711                   20,067
                                                                         --------                 --------

Cash and cash equivalents, end of period                                 $ 91,437                 $301,169
                                                                         ========                 ========

Noncash investing and financing transactions:
    Common stock issued to satisfy debt                                  $      -                 $  5,183
                                                                         ========                 ========

    Common stock issued in connection with acquisitions                  $      -                 $  3,907
                                                                         ========                 ========
</TABLE>



The accompanying notes are an integral part of these consolidated financial
statements.

                                        5

<PAGE>

                               VIA NET.WORKS, INC
             NOTES TO CONSOLIDATED FINANCIAL STATEMENTS-(Continued)
                                   (Unaudited)

1.  Basis of Presentation and Restatement


     The consolidated financial statements of VIA NET.WORKS, Inc. (VIA) for the
     three and six month periods ended June 30, 1999 and 2000 are unaudited and
     have been prepared on a basis substantially consistent with the audited
     consolidated financial statements as of and for the year ended December 31,
     1999, included in VIA's Annual Report on Form 10-K (Annual Report). The
     financial statements should be read in conjunction with the audited
     consolidated financial statements included in the Annual Report and the
     unaudited consolidated financial statements for the three month period
     ended March 31, 2000. In the opinion of management, the accompanying
     unaudited consolidated financial statements contain all adjustments
     (consisting of normal recurring adjustments) which management considers
     necessary to present fairly the consolidated financial position of VIA at
     June 30, 2000, the results of its operations for the three and six month
     periods ended June 30, 1999 and 2000 and its cash flows for the six month
     periods ended June 30, 1999 and 2000. The results of operations for the
     three and six month periods ended June 30, 2000 may not be indicative of
     the results expected for any succeeding quarter or for the year ending
     December 31, 2000.

     The preparation of financial statements in conformity with generally
     accepted accounting principles requires management to make estimates and
     assumptions that affect the amounts reported in the financial statements.
     Actual results may differ from those estimates.

     On August 9, 2001, the Company announced that it was revising its financial
     statements for the year ended December 31, 2000 and for the first quarter
     2001 to correct certain revenue recognition and cost accounting errors
     arising at one of the Company's acquired subsidiaries. During the course of
     a normal review of aged accounts receivable at the subsidiary and a
     subsequent detailed review, the Company, assisted by outside professionals,
     identified improper accounting related to the recognition of certain
     revenue and associated costs during the period. The revisions primarily
     address the reversal of recorded revenue that was not adequately supported
     by fully executed customer contracts and of costs that had not been
     incurred; other errors addressed include revenue recognized before the
     provision of service where revenue should have been spread over the
     contract period or recognized upon completion, and revenue recognized when
     payment was in bartered services and the value of those bartered services
     could not be determined. The principal effects of the revisions as to each
     of the affected periods was noted in the Company's announcement of August
     9, 2001, as filed with the Securities and Exchange Commission on Form 8-K
     dated August 10, 2001. See Note 10 to these consolidated financial
     statements. In this Form 10-Q/A, references or comparisons to results in
     2000 are to the restated results.


Recent Pronouncements

     In June 1998, the Financial Accounting Standards Board issued SFAS No. 133,
     Accounting for Derivative Instruments and Hedging Activities. Upon initial
     application of SFAS No. 133, as amended by SFAS No. 38, all derivatives are
     required to be recognized in the statement of financial position as either
     assets or liabilities and measured at fair value. In addition, all hedging
     relationships must be reassessed and documented pursuant to the provisions
     of SFAS No. 133. Subsequent to the issuance of SFAS No. 133, the Financial
     Accounting Standards Board issued SFAS No. 137 which defers the effective
     date of SFAS No. 133 to fiscal years beginning after June 15, 2000, the
     first quarter of VIA's fiscal 2001. VIA does not anticipate that this
     pronouncement will have a significant effect on its results of operations
     or financial position.

     In December 1999, the Securities and Exchange Commission (SEC) issued Staff
     Accounting Bulletin No. 101 (SAB No. 101) which summarizes certain of the
     SEC staff's views in applying generally accepted accounting principles to
     revenue recognition in financial statements. SAB No. 101, as amended by SAB
     No.101B, is effective no later than the fourth fiscal quarter of fiscal
     years beginning after December 15, 1999, the fourth quarter of VIA's fiscal
     2000. The initial adoption of this guidance is not anticipated to have a
     material impact on VIA's results of operations or financial position,
     however, the guidance may impact the way in which VIA will account for
     future transactions.

                                        6

<PAGE>

                               VIA NET.WORKS, INC
             NOTES TO CONSOLIDATED FINANCIAL STATEMENTS-(Continued)
                                   (Unaudited)

2.  Comprehensive Loss

Comprehensive loss for the three and six months ended June 30, 1999 and 2000 was
as follows (in thousands of U.S. dollars):


<TABLE>
<CAPTION>
                                    3 months ended June 30,        6 months ended June 30,
                                    -----------------------        -----------------------

                                      1999           2000             1999         2000
                                      ----           ----             ----         ----
                                                (As Restated)                 (As Restated)
<S>                                 <C>           <C>              <C>           <C>
Net Loss                            $(4,933)      $(16,103)        $ (6,903)     $(33,065)
Foreign currency translation
adjustment                           (1,733)        (4,544)          (5,171)       (6,405)
                                    -------       --------         --------      --------

Comprehensive Loss                  $(6,666)      $(20,647)        $(12,074)     $(39,470)
                                    =======       ========         ========      ========
</TABLE>



3.  Acquisitions of Certain Businesses

     Between June 18, 1998 and June 30, 2000, VIA has acquired 22 Internet
     services, web-hosting, and advanced data networking providers located in
     Europe and Latin America, offering services that include Internet
     connectivity, web hosting, e-commerce, Internet security and other
     services, primarily to small and mid-sized businesses.

     During the six months ended June 30, 2000, VIA acquired the following
     companies:

<TABLE>
<CAPTION>
                                                                                                   Aggregate       Ownership
                                                             Aquiree          Acquisition           Purchase       Interest
Business Acquired                                           Location             Date                Price         Acquired
-----------------                                           --------             ----                -----         --------
<S>                                                         <C>             <C>                  <C>               <C>
Net4You EDV Dienstleistungs und Handelges.m.b.H
 (Net4You)                                                   Austria        January 4, 2000      $ 2.9 million        58%
DNS Telecom SAS (DNS)                                        France         January 7, 2000       11.8 million       100%
I.S.A.R. Netzwerke Dienstleistungs GmbH (ISAR)               Germany        February 16, 2000      8.6 million       100%
Internet Access Eindhoven BV (IAE)                           Netherlands    April 3, 2000          7.5 million       100%
</TABLE>


     Each of the acquisitions has been accounted for using the purchase method
     of accounting and, accordingly, the net assets and results of operations of
     the acquired companies have been included in VIA consolidated financial
     statements since the acquisition dates. The purchase price of the
     acquisitions has been allocated to assets acquired, including intangible
     assets, and liabilities assumed, based on their respective fair values.

     The allocation of the purchase price to the acquired tangible and
     intangible assets of IAE has not been finalized pending an analysis of the
     amount of assets and liabilities acquired. Currently, the entire excess
     purchase price has been allocated to goodwill. The actual purchase
     accounting adjustments may be revised and VIA may allocate a portion of the
     purchase price to intangible assets other than goodwill.

                                        7

<PAGE>

                               VIA NET.WORKS, INC
             NOTES TO CONSOLIDATED FINANCIAL STATEMENTS-(Continued)
                                   (Unaudited)

4.  Property and Equipment


Property and equipment consisted of the following (in thousands of U.S.
dollars):



                                                           December     June 30,
                                                           31, 1999       2000
                                                           --------       ----

           Machinery and equipment                          $23,255     $32,895
           Indefeasible rights of use (IRU)                  12,484      11,818
           Furniture and fixtures                             2,113       3,224
           Purchased software                                 1,752         917
                                                            -------     -------

                                                             39,604      48,854
           Accumulated depreciation and amortization        (10,695)    (14,253)
                                                            -------     -------

           Property and equipment, net                      $28,909     $34,601
                                                            =======     =======


     Depreciation expense was $714,000 and $2.3 million for the three months
     ended June 30, 1999 and 2000, respectively. Total depreciation expense was
     $1.1 and $4.4 million for the six months ended June 30, 1999 and 2000,
     respectively.

     5.  Goodwill and Other Acquired Intangible Assets

     Goodwill and other intangible assets acquired through business acquisitions
     consisted of the following (in thousands of U.S. dollars):

                                                           December      June
                                                           31, 1999    30, 2000
                                                           --------    --------

           Goodwill                                        $126,731    $155,576
           Customer base                                      2,123       4,160
           Employee workforce                                 1,213       1,608
                                                           --------    --------

                                                            130,067     161,344
           Accumulated amortization                         (14,873)    (31,004)
                                                           --------    --------

           Goodwill and other acquired intangibles, net    $115,194    $130,340
                                                           ========    ========


     Amortization expense was $2.3 and $8.1 million for the three months ended
     June 30, 1999 and 2000, respectively. Amortization expense was $3.7 and
     $15.5 million for the six months ended June 30, 1999 and 2000,
     respectively. The value assigned to goodwill, customer base and employee
     workforce is being amortized over estimated useful lives of five years.

     6.  Short-term Notes and Long-term Debt

     Short-term notes and long-term debt consisted of the following (in
     thousands of U.S. dollars):

                                        8

<PAGE>

                               VIA NET.WORKS, INC
             NOTES TO CONSOLIDATED FINANCIAL STATEMENTS-(Continued)
                                   (Unaudited)

<TABLE>
<CAPTION>
                                                                               December         June
                                                                               31, 1999       30, 2000
                                                                               --------       --------
<S>                                                                            <C>            <C>
          Acquisition debt                                                     $ 6,108        $ 1,105
          Debt related to IRU Agreements, 12%, due quarterly to 2002             3,899          3,209
          Capital lease obligations                                                858            642
          Advances from related parties, noninterest bearing, due 2000           1,968            403
          Notes payable                                                            821            587
                                                                               -------        -------

                                                                                13,654          5,946
          Less current portion                                                  (7,808)        (1,966)
                                                                               -------        -------

          Long-term portion                                                    $ 5,846        $ 3,980
                                                                               =======        =======
</TABLE>


The acquisition obligations and advances from related parties represent amounts
due to current or former managers of acquired businesses.

7.  Contingencies

     From time to time, VIA is subject to claims arising in the ordinary course
     of business. In the opinion of management, no such matter, individually or
     in the aggregate, exists which is expected to have a material effect on the
     results of operations, cash flows or financial position of VIA.

     During 1999 and 2000, VIA granted stock options to non-U.S. employees at
     several of its subsidiaries in Europe and Latin America. As a result of
     these stock option grants, the subsidiaries are liable for the payment of
     certain employer payroll taxes and social charges based on the difference
     between the exercise price and fair market value of the stock options
     granted. Such payroll taxes and social charges generally become payable
     upon exercise at rates ranging between 11% and 24%, as determined by the
     prevailing tax laws in those jurisdictions. To date the amounts accrued for
     payroll taxes and social charges have not been material, as few stock
     options granted to our non-U.S. employees have been exercised.

     8.  Segment Reporting

     VIA offers Internet connectivity, web hosting, e-commerce, Internet
     security and related services to businesses and consumers in Europe and
     Latin America. Both segments generate Internet-related revenues from leased
     lines, dial-up Internet access, web hosting and design, consulting
     services, and sale of third-party hardware and software.

     Each of these geographic operating segments is considered a reportable
     segment. VIA evaluates the performance of its segments based on revenue and
     earnings before interest, taxes, depreciation and amortization and non-cash
     compensation charges (EBITDA). The table below presents information about
     the reported revenue, EBITDA and assets of VIA's segments for the three and
     six month periods ended June 30, 1999 and 2000 (in thousands of U.S.
     dollars).

                                        9

<PAGE>

                               VIA NET.WORKS, INC
             NOTES TO CONSOLIDATED FINANCIAL STATEMENTS-(Continued)
                                   (Unaudited)


<TABLE>
<CAPTION>
                                                                                               Latin
                                                          Corporate          Europe           America             Total
                                                          ---------          ------           -------             -----
<S>                                                       <C>               <C>               <C>                <C>
              Three months ended June 30, 1999:
                  Revenue                                 $      -          $ 5,283           $  1,305           $  6,588
                  EBITDA                                  $ (1,936)         $  (917)          $   (297)          $ (3,150)
                  Assets                                  $189,705          $ 7,470           $    502           $197,677

              Three months ended June 30, 2000 (As Restated):
                  Revenue                                 $      -          $20,888           $  4,750           $ 25,638
                  EBITDA                                  $ (3,853)         $  (570)          $ (2,400)          $ (6,823)
                  Assets                                  $522,334          $(7,339)          $(11,846)          $503,149

              Six months ended June 30, 1999:
                  Revenue                                 $      -          $ 8,554           $  2,543           $ 11,097
                  EBITDA                                  $ (3,276)         $(1,023)          $   (537)          $ (4,836)
                  Assets                                  $189,705          $ 7,470           $    502           $197,677

              Six months ended June 30, 2000 (As Restated):
                  Revenue                                 $      -          $36,974           $  8,560           $ 45,534
                  EBITDA                                  $ (7,740)         $(1,247)          $ (4,377)          $(13,364)
                  Assets                                  $522,334          $(7,339)          $(11,846)          $503,149
</TABLE>


A reconciliation from total EBITDA to loss before income taxes and minority
interest is as follows:


<TABLE>
<CAPTION>
                                                  For the three months ended         For the six months ended
                                                          June 30,                            June 30,

(in thousands of US dollars)                        1999              2000             1999            2000
                                                                 (As Restated)                    (As Restated)
<S>                                               <C>              <C>               <C>            <C>
EBITDA                                            $(3,150)         $ (6,823)         $(4,836)       $(13,364)
Non-cash compensation                                (390)           (1,360)            (390)         (2,938)
Depreciation and amortization                      (3,002)          (10,437)          (4,872)        (19,903)
                                                  -------          --------          -------        --------

Loss from operations                               (6,542)          (18,620)         (10,098)        (36,205)

Other income and interest income, net               1,016             2,151            2,523           2,224
Loss in unconsolidated affiliate                       35                 -             (159)              -
                                                  -------          --------          -------        --------

Loss before income taxes and minority interest    $(5,491)         $(16,469)         $(7,734)       $(33,981)
</TABLE>



     For the three and six months ended June 30, 1999, the largest contributors
     to revenue, on a country basis, were the United Kingdom with $2.3 and $3.9
     million and Germany with $1.7 and $3.3. million, respectively.

     For the three and six months ended June 30, 2000, the largest contributors
     to revenue, on a country basis, were the United Kingdom with $11.4 and
     $19.7 million, Germany with $3.6 and $6.8 million and Mexico with $3.2 and
     $5.6 million, respectively.

                                       10

<PAGE>


                               VIA NET.WORKS, INC
             NOTES TO CONSOLIDATED FINANCIAL STATEMENTS-(Continued)
                                   (Unaudited)

9.  Subsequent Event

     On July 26, 2000, VIA acquired 100% of SmartComp AG, an Internet services
     provider in Switzerland for approximately $4.2 million in cash. VIA may be
     obligated to pay additional consideration of up to $3.6 million depending
     upon SmartComp's operating results for the year ending December 31, 2000.

10.      Restatement of Financial Statements


     As announced on August 9, 2001 the Company revised its financial statements
     for the year ended December 31, 2000 and the first quarter 2001 to correct
     certain revenue recognition and cost accounting errors arising at one of
     the Company's acquired subsidiaries. During the course of a normal review
     of aged accounts receivable at the subsidiary and a subsequent detailed
     review, the Company, assisted by outside professionals, identified improper
     accounting related to the recognition of certain revenue and associated
     costs during the period. The revisions primarily address the reversal of
     recorded revenue that was not adequately supported by fully executed
     customer contracts and of costs that had not been incurred; other errors
     addressed include revenue recognized before the provision of service where
     revenue should have been spread over the contract period or recognized upon
     completion, and revenue recognized when payment was in bartered services
     and the value of those bartered services could not be determined. The
     Company's financial statements for the relevant periods have been restated
     to adjust the financial results appropriately. The following chart details
     the effects of the restatement on the quarter ended June 30, 2000 as
     follows:


<TABLE>
<CAPTION>

--------------------------------------------------------------------------------------------------------------

                                             Three months ended June 30, 2000   Six months ended June 30, 2000
                                                As Reported    As Restated        As Reported   As Restated
Statement of Operations Data:
--------------------------------------------------------------------------------------------------------------
<S>                                                 <C>          <C>               <C>            <C>
   Revenue
      Access                                          15,767       15,603            28,333       27,912
      Value added                                      9,502        9,322            16,094       16,048
      Other                                              733          713             1,594        1,574
--------------------------------------------------------------------------------------------------------------
   Total Revenue                                      26,002       25,638            46,021       45,534
--------------------------------------------------------------------------------------------------------------
   Direct Costs                                       14,877       14,877            25,241       25,465
--------------------------------------------------------------------------------------------------------------
   Loss from Operations                              (18,256)     (18,620)          (35,494)     (36,205)
--------------------------------------------------------------------------------------------------------------
   Net Income (Loss)                                 (15,739)     (16,103)          (32,354)     (33,065)
--------------------------------------------------------------------------------------------------------------
   Net Income (Loss) per share:                     $  (0.26)    $  (0.27)         $  (0.71)    $  (0.73)
------------------------------------------------------------------------------- ------------------------------

Balance Sheet Data
--------------------------------------------------------------------------------------------------------------
   Accounts Receivable, net                           17,620       16,917            17,620       16,917
--------------------------------------------------------------------------------------------------------------
   Other current liabilities and accrued expenses      8,935        8,935             8,935        8,935
--------------------------------------------------------------------------------------------------------------
   Accumulated other comprehensive income            (12,494)     (12,486)          (12,494)     (12,486)
--------------------------------------------------------------------------------------------------------------
   Accumulated deficit                               (69,012)     (69,723)          (69,012)     (69,723)
--------------------------------------------------------------------------------------------------------------

--------------------------------------------------------------------------------------------------------------
</TABLE>

                                       11

<PAGE>

Item. 2. Management's Discussion and Analysis of Financial Condition and Results
of Operation


In this Item 2, references to results for the quarter ended June 30, 2000 or
results of either 2000 periods are to restated results. See Note 10 to the
Consolidated Financial Statements.


OVERVIEW

VIA is a leading international provider of Internet access and services focused
on small and mid-sized businesses in Europe and Latin America. By targeting
these customers and regions, we are positioned to capitalize on some of the most
rapidly growing areas of the Internet market. Both of these regions have a
relatively low number of total Internet users, and small and mid-sized
businesses in each region have a relatively low number of Internet services
available to them. By choosing to serve these market segments, we have the
opportunity to sell our services to a large number of small and mid-sized
businesses that have identifiable Internet needs but little or no Internet
experience. Once we have developed relationships with these customers, we can
upgrade them from entry-level Internet access services to more sophisticated and
higher margin products and services like web hosting, virtual private networks
and e-commerce solutions which will allow them to compete in both local and
global markets.

Since our founding in late 1997, we have rapidly established our international
presence by acquiring, integrating and growing 22 Internet services,
web-hosting, and advanced data networking providers in 12 European and Latin
American countries. We currently operate in Argentina, Austria, Brazil, France,
Germany, Ireland, Mexico, the Netherlands, Portugal, Spain, Switzerland and the
United Kingdom.

We are a customer-focused sales, marketing and service organization. We leverage
our local marketing, sales and customer care efforts with the benefits of our
global scale by providing our local operations international network capacity,
marketing support, capital and management resources. We believe that our local
focus combined with our global capabilities will allow us to increase both our
market share and revenue.

RECENT BUSINESS ACQUISITIONS

On April 3, 2000, VIA acquired 100% of Internet Access Eindhoven BV (IAE), a
business-focused Internet services provider located in the Netherlands, for
approximately $7.5 million in cash.

On July 26, 2000, VIA acquired a 100% interest in SmartComp AG, an Internet
services provider in Switzerland, for approximately $4.2 million in cash. We may
be obligated to pay additional consideration of up to $3.6 million depending
upon SmartComp's operating results for the year ending December 31, 2000.

RESULTS OF OPERATIONS

Three and six months ended June 30, 2000 compared with the three and six months
ended June 30, 1999

Revenue. We generate revenue primarily from the sale of Internet access
services, both dial-up and dedicated, and Internet value added services.
Internet value added services consist of web-hosting, applications hosting and
related maintenance, domain name registration, sales of hardware and third-party
software, installation, training and consulting and other services.


Revenue for the three months ended June 30, 2000 increased by 289% to
$25.6 million as compared to $6.6 million for the three months ended June 30,
1999. Revenue for the six months ended June 30, 2000 increased by 310% to $45.5
million as compared to $11.1 million for the six months ended June 30, 1999.


                                       12

<PAGE>


Of the 289% quarterly revenue growth in 2000, 152% was organic growth
(internally generated) and 137% was acquired growth attributable to the 12
companies we acquired between July 1, 1999 and June 30, 2000. Our internally
generated revenue growth is attributable to a number of factors, including an
increase in business customers and an increase in average revenue per business
customer. We have seen an increase in the number of business customers,
particularly in our core customer base of business customers with multiple
services. We had 25,800 business customers at June 30, 1999 but have increased
our business customers by 148% through the end of June 30, 2000, with 60% of
that growth being organic (internally generated). Additionally, the average
annualized revenue per business customer increased by 16% over the first six
months of 2000. This increase is related to our focus on upgrading our customers
from entry-level Internet access to more sophisticated and higher margin
products and services, such as web-hosting, virtual private networks and e-
commerce solutions.



Internet services operating costs. Internet services operating costs are the
costs we incur to carry customer traffic over the Internet. These costs
increased by 346% to $14.9 million for the three months ended June 30, 2000, as
compared to $3.3 million for the corresponding period in the preceding year.
Internet services operating costs for the six months ended June 30, 2000
increased by 358% to $25.5 million as compared to $5.6 million for the six
months ended June 30, 1999. We incurred these costs primarily to lease lines,
purchase transit for the local networks and compensate customer care personnel
maintained by the 22 consolidated subsidiaries that we owned for all or a
portion of the six months ended June 30, 2000. We have continued to invest in
points of presence and other local network infrastructure in all 12 countries in
which we operate.


Selling, general and administrative. Selling, general and administrative
expenses are primarily compensation and occupancy costs and costs associated
with marketing our products and services. We incurred selling, general and
administrative expense of $18.9 million for the three months ended June 30,
2000, a 179% increase over the $6.8 million we incurred for the three months
ended June 30, 1999. Selling, general and administrative expenses increased by
238% to $36.4 million for the six months ended June 30, 2000, as compared to the
$10.8 million for the corresponding period in the preceding year. A portion of
the increase relates to the increase in corporate expenses, which increased by
124% from $2.3 million for the second quarter 1999 to $5.2 million for the
second quarter 2000. Non-cash compensation expense, which was $390,000 and $1.4
million for the second quarters 1999 and 2000, respectively, accounted for a
portion of this increase. Corporate expenses also increased as a result of
obtaining additional insurance coverage, hiring new corporate staff and
incurring additional legal and accounting fees as a public company. The
remaining increase resulted from the fact that we owned 22 consolidated
subsidiaries for all or a portion of the six months ended June 30, 2000, as
compared to only 10 consolidated subsidiaries for all or a portion of the
corresponding period in 1999.

Depreciation and amortization. Depreciation and amortization expenses increased
by 248% to $10.4 million for the three months ended June 30, 2000, as compared
to the $3.0 million for the corresponding period in the preceding year. We
incurred depreciation and amortization expense of $19.9 million for the six
months ended June 30, 2000, up from $4.9 million for the six months ended June
30, 1999. This increase was primarily due to the amortization of goodwill and
other intangibles arising from the acquisitions of the 12 consolidated
subsidiaries completed between July 1, 1999 and June 30, 2000. The
implementation of our international network and our global accounting software
system also increased our depreciation expense for telecommunications equipment,
computers, computer software and other fixed assets. For the three months ended
June 30, 2000, $8.1 million, or 77%, of our depreciation and amortization
expense related to the amortization of goodwill and other intangibles and $2.3
million, or 23%, was related to the depreciation of fixed

                                       13

<PAGE>

assets. For the corresponding period in 1999, $2.3 million, or 76%, of our
depreciation and amortization expense related to the amortization of goodwill
and other intangibles and $714,000, or 24%, was related to the depreciation of
fixed assets.

Interest income. Interest income increased by 339% to $4.0 million for the three
months ended June 30, 2000, as compared to $920,000 for the same period in the
preceding year. We earned $6.0 million in interest income for the six months
ended June 30, 2000, up from $1.3 million for the six months ended June 30,
1999. This increase is due primarily to the increase in our cash balance as a
result of our initial public offering in February 2000.

Interest expense. For the three months ended June 30, 2000, we recognized
interest expense of $528,000 as compared to an expense of $282,000 for the same
period in the preceding year. Our interest expense increased by 74% to $973,000
for the six months ended June 30, 2000, up from $558,000 for the six months
ended June 30, 1999. This increase is primarily due to the increased debt that
we incurred in 2000 related to our network infrastructure expansion.

Interest in unconsolidated subsidiary. We recognized a gain of $35,000 and a
loss of $159,000 for the three and six months ended June 30, 1999, respectively,
related to our minority investment in i-way Limited (i-way). I-way is an
Internet services provider located in the United Kingdom which we originally
acquired a 36% interest in June 1998. In June 1999, we negotiated the purchase
of the remaining 64% equity interest in i-way for total consideration of $13.1
million, including cash and shares of VIA's common stock. We have not acquired a
minority interest in any other affiliates and therefore have not recognized any
losses related to investments in unconsolidated subsidiaries for the three
months and six months ended June 30, 2000.

Foreign currency gains and losses. We recognized a $1.4 million foreign currency
loss for the three months ended June 30, 2000, as compared to a $378,000 gain
for the corresponding period in the preceding year. Our foreign currency loss
was $2.9 million for the six months ended June 30, 2000, as compared to a $1.8
million foreign currency gain for the six months ended June 30, 1999. The loss
in 2000 is primarily due to the impact of the fluctuation in the value of the
Euro on our Euro denominated cash accounts. We established these Euro
denominated cash accounts in connection with our initial public offering, in
February 2000, in which we sold shares of our common stock for both US dollars
and Euros. Additionally, during the second quarter 2000, we were operating in 12
countries and 14 different currencies as compared to operating in only 8
countries and 10 currencies in the corresponding period in 1999. Our operating
currencies include the Euro and the US dollar.

Liquidity and Capital Resources

Since inception, we have financed our operations primarily through the sale of
equity securities. We raised approximately $181.0 million, in the aggregate,
through three private preferred stock offerings between August 1997 and April
1999. Through our initial public offering of common stock in February 2000, we
raised approximately $333 million, net of underwriting discounts and
commissions. At June 30, 2000, we had cash and cash equivalents of $313.4
million, including $12.2 million in restricted cash.

Immediately subsequent to our initial public offering, we used $8.5 million to
complete the acquisition of ISAR, a German Internet services provider.
Additionally, we paid $10.4 million and issued 316,994 shares of our common
stock to repay notes we had issued to the sellers of U-Net, VIA NET.WORKS
Portugal, formerly known as Esoterica, VIA NET.WORKS Spain, also known as
Interbook, and DNS, and to acquire the remaining minority interest in Dialdata.

                                       14

<PAGE>

Cash used in operating activities was $9.0 million for the six months ended June
30, 2000 and $45.6 million for the six months ended June 30, 1999. In each
period, cash was used primarily to fund operating losses.

Cash used in investing activities was $39.6 million for the six months ended
June 30, 2000 and $28.5 million for the same period in 1999. In each period,
cash was primarily used for acquisitions, including bART, Medianet, Ecce Terram,
ArtInternet, VIA NET.WORKS Portugal and WWS in the first half of 1999. In the
first half of 2000, VIA acquired Net4You, DNS, ISAR and IAE and increased its
investment in various partially owned subsidiaries.

Cash provided by financing activities was $329.1 million for the six months
ended June 30, 2000 and $131.1 for the same period in 1999. In each period, cash
was primarily generated by the sale of equity securities, including the private
placement of our Series C Preferred Stock in 1999 and the initial public
offering of our common stock in 2000.

In conjunction with our acquisition of VIA NET.WORKS Mexico in October 1999, we
agreed to pay additional purchase price consideration of up to $30.0 million
based on that company's revenue growth between the time of acquisition and
December 31, 2000. Based on the formula, for the fourth quarter of 1999 and the
first quarter of 2000, we paid an aggregate of $5.5 million as additional
purchase price. We had restricted cash of $15.0 million to secure the payment of
any additional earned purchase price and are entitled to reduce the restricted
cash as payments are made. To date, we have reduced the restricted cash by half
of all payments made, equal to approximately $2.8 million.

We continue to pursue an aggressive internal growth and acquisition strategy
that we anticipate will require us to obtain significant additional funding
before we become self-sustaining. Additionally, as a result of our acquisitions,
we will continue to amortize substantial amounts of goodwill and other
intangible assets. As we grow, we expect that the amount of goodwill and other
intangibles we will amortize in connection with our investments will represent
an increasingly smaller portion of our expenses. Therefore, we expect to
continue to incur net losses until that point in time when the goodwill and
other intangibles we amortize represents a sufficiently small amount of our
expenses that it is exceeded by our net income before amortization.

The forgoing statements regarding our liquidity and need for additional capital
resources, as well as our expectations of future amortization of goodwill and
other intangibles, are forward-looking statements based on current expectations,
which involve certain risks and uncertainties. Actual results and the timing of
certain events could differ materially from these forward-looking statements
depending upon the nature, size and timing of future acquisitions and future
amounts of net income before amortization, which we cannot predict, as well as
other factors referred to in the "Risk Factors" section of VIA's Annual Report.

Foreign Currency Exchange Risks

We conduct business in 14 different currencies, including the Euro and the U.S.
dollar. With the exception of the Argentine Peso, the value of these currencies
fluctuates in relation to the U.S. dollar. At the end of each reporting period,
the revenues and expenses of our operating companies are translated into U.S.
dollars using the average exchange rate for that period, and their assets and
liabilities are translated into U.S. dollars using the exchange rate in effect
at the end of that period. Fluctuations in these exchange rates impact our
financial condition, revenues and results of operations, as reported in U.S.
dollars.

Exchange rates can vary significantly. During the second quarter of 2000, we
experienced similar exchange rate fluctuations in all eight of the Euro-

                                       15

<PAGE>

linked currencies we deal in. The Euro-linked currencies varied by approximately
15% in relation to the U.S. dollar during the first half of 2000, and at June
30, 2000 were approximately 5.5% below where they were at the beginning of the
year. We realized foreign currency losses of $791,000 and $2.3 million for the
three and six months ended June 30, 2000, respectively, due to the impact of the
fluctuation in the value of the Euro on our Euro denominated cash accounts.
Future changes in the value of the Euro could have a material impact on our
financial position and results of operations. We also experienced fluctuations
in other exchange rates but they did not have a material impact on our results.

Our local operations collect revenues and pay expenses in their local
currencies. They do not have significant assets, liabilities or other accounts
denominated in currencies other than their local currency, and therefore are not
subject to exchange rate risk with respect to their normal operations. On a
consolidated basis, we are subject to exchange rate risks because we translate
our local operations' financial data into U.S. dollars.

Conversion to the Euro

On January 1, 1999, 11 of the 15 European Union member countries adopted the
Euro as their common legal currency, at which time their respective individual
currencies became fixed at a rate of exchange to the Euro, and the Euro became a
currency in its own right. Presently, the following 11 currencies are subject to
the Euro conversion: the Austrian Schilling, the Belgian Franc, the Dutch
Guilder, the Finnish Markka, the French Franc, the German Mark, the Irish Punt,
the Italian Lire, the Luxembourg Franc, the Portuguese Escudo and the Spanish
Peseta.

During a January 1, 1999 through January 1, 2002 transition period, the Euro
will exist in electronic form only and the participating countries' individual
currencies will continue in tangible form as legal tender in fixed denominations
of the Euro. During the transition period, we must manage transactions with our
customers and our third-party vendors in both the Euro and the participating
countries' respective individual currencies. We have purchased and specified our
business support systems, including accounting and billing, to accommodate Euro
transactions and dual currency operations during the transition period. In
addition, we intend to require all vendors supplying third-party software to us
to warrant that their software will be Euro compliant. Because our acquired
European companies generally have short operating histories, most of their
systems were acquired and implemented after the Euro was already contemplated.
Consequently, any expenditure related to Euro compliance has largely been, and
will be, in the normal course of business.

We conduct business transactions with customers, network suppliers, banks and
other businesses, and we will be exposed to Euro conversion problems in these
third-party systems. During the transition period, to the extent we are
supplying local service, we can continue billings and collections in the
individual currencies to avoid Euro conversion problems. However, to the extent
we have cross-border transactions in European Union countries, we will be
exposed to Euro-related risks. The establishment of the European Monetary Union
may have a significant effect on the economies of the participant countries.
While we believe that the introduction of the Euro will eliminate exchange rate
risks in respect of the currencies of those member states that have adopted the
Euro, there can be no assurance as to the relative strength of the Euro against
other currencies. Since a substantial portion of our net sales will be
denominated in the Euro or currencies of European Union countries, we will be
exposed to that risk.

                                       16

<PAGE>

Recent Pronouncements

In June 1998, the Financial Accounting Standards Board issued SFAS No. 133,
Accounting for Derivative Instruments and Hedging Activities. Upon initial
application of SFAS No. 133, as amended by SFAS No. 38, all derivatives are
required to be recognized in the statement of financial position as either
assets or liabilities and measured at fair value. In addition, all hedging
relationships must be reassessed and documented pursuant to the provisions of
SFAS No. 133. Subsequent to the issuance of SFAS No. 133, the Financial
Accounting Standards Board issued SFAS No. 137 which defers the effective date
of SFAS No. 133 to fiscal years beginning after June 15, 2000, the first quarter
of VIA's fiscal 2001. VIA does not anticipate that this pronouncement will have
a significant effect on its results of operations or financial position.

In December 1999, the Securities and Exchange Commission (SEC) issued Staff
Accounting Bulletin No. 101 (SAB No. 101) which summarizes certain of the SEC
staff's views in applying generally accepted accounting principles to revenue
recognition in financial statements. SAB No. 101, as amended by SAB No. 101B, is
effective no later than the fourth fiscal quarter of fiscal years beginning
after December 15, 1999, the fourth quarter of VIA's fiscal 2000. The initial
adoption of this guidance is not anticipated to have a material impact on VIA's
results of operations or financial position, however, the guidance may impact
the way in which VIA will account for future transactions.

Item 3. Quantitative and Qualitative Disclosures About Market Risk

The following discussion relates to our exposure to market risk, related to
changes in interest rates and changes in foreign exchange rates. This discussion
contains forward-looking statements that are subject to risks and uncertainties.
Actual results could differ materially due to a number of factors, as set forth
in the "Risk Factors" section of VIA's Annual Report for the year ended December
31, 1999.

VIA has exposure to financial market risks, including changes in interest rates
and foreign exchange rates. At June 30, 2000, VIA's financial instruments
consisted of short-term investments and fixed rate debt related to acquisitions
and network purchases. Our investments are generally fixed rate short-term
investment grade and government securities denominated in U.S. dollars. At June
30, 2000 all of our investments are due to mature within twelve months and the
carrying value of such investments approximates fair value. The majority of our
debt obligations have fixed rates of interest.

As mentioned previously in the "Foreign Currency Exchange Risks" section, VIA
has Euro denominated cash accounts which expose the company to foreign currency
exchange rate risk. Additionally, VIA is exposed to foreign exchange rate risk
related to its obligations denominated in foreign currencies. These obligations
are a result of acquiring operating companies in various European and Latin
American countries. VIA is also subject to risk from changes in foreign exchange
rates for its international operations which use a foreign currency as their
functional currency and are translated into U.S. Dollars. These risks cannot be
reduced through hedging arrangements.

                                       17

<PAGE>

                                    PART II.

Item 1.  Legal Proceedings

We are not a party to any material legal proceedings.

Item 2.  Changes in Securities and Use of Proceeds

Recent Sales of Unregistered Securities.

Between April 1, 2000 and June 30, 2000, VIA sold and issued the following
unregistered securities:

       (a) In April 2000, VIA sold 38,958 shares of common stock to one
       executive officer for $109,999 upon his exercise of stock options. The
       sale was made in reliance on Rule 701 under the Securities Act.

       (b) In May 2000, VIA sold 1,750 shares of common stock to one employee
       for $4,200 upon his exercise of stock options. These shares were issued
       in reliance on Regulation S under the Securities Act.

       (c) In June 2000, VIA issued 31,283 shares of common stock to a former
       stockholder of ArtInternet in exchange for the remaining equity interests
       in that company. These shares were valued at $632,855 and were issued in
       reliance on Regulation S under the Securities Act.

       Except where otherwise indicated, the sales and issuances of securities
       in the transactions described above were exempt from registration under
       the Securities Act by virtue of Section 4(2) of the Securities Act.

       Appropriate legends are affixed to the stock certificates issued in the
       aforementioned transactions. Similar legends were imposed in connection
       with any subsequent sales of any such securities. All recipients received
       adequate information about VIA or had access, through employment or other
       relationships, to such information.

       Use of Initial Public Offering Proceeds

       On February 16 2000, VIA completed its initial public offering of shares
       of common stock, par value $.001 per share. VIA's initial public offering
       was made pursuant to a prospectus dated February 11, 2000, which was
       filed with the SEC as part of a registration statement, file no.
       333-91615, that was declared effective by the SEC on February 10, 2000.

       In total, VIA registered and sold an aggregate of 17,000,000 shares of
       common stock in its initial public offering at an aggregate purchase
       price of $357 million. Of these shares, 16,300,000 were sold pursuant to
       the underwritten portion of VIA's initial public offering, which was
       managed by Donaldson, Lufkin & Jenfrette Securities Corporation, Morgan
       Stanley & Co. Incorporated, Salomon Smith Barney Inc. and DLJdirect Inc.
       in the United States and by DLJ International Securities, Morgan Stanley
       & Co. International Limited, Salomon Brothers International Limited,
       Cazenove & Co. and MeesPierson N.V. internationally. The remaining
       700,000 shares were sold directly by VIA.

       The estimated net offering proceeds to VIA after deducting the estimated
       expenses described above and underwriting discounts and commissions was
       approximately $333.0 million. From the effective date of the initial
       public offering through June 30, 2000, VIA has used $31.3 million for
       acquisitions of other businesses, including the repayment of debt for
       1999 acquisitions and increases in VIA's investment in various partially
       owned subsidiaries, $10.5 for capital expenditures and $9.0 million to
       fund operating losses.

       Item 3.  Defaults Upon Senior Securities

       Not Applicable.

       Item 4.  Submission of Matters to a Vote of Security Holders

       None.

       Item 5.  Other Information

       None.

                                       18

<PAGE>

Item 6.  Exhibits and Reports on Form 8-K

a)  Exhibits


    None.


b)      Reports on Form 8-K

        VIA filed no reports on Form 8-K during the three months ended June 30,
        2000.

                                       19

<PAGE>

                                    SIGNATURE

Pursuant to the requirements of the Securities Exchange Act of 1934, VIA
NET.WORKS, Inc. has duly caused this report to be signed on its behalf by the
undersigned, thereunto duly authorized

                               VIA NET.WORKS, Inc.

Date:  August 15, 2001  By: /s/ David M. D'Ottavio
       ---------------  --------------------------

                              David M. D'Ottavio
                              Chief Executive Officer, Chairman
                              of the Board of Directors (Duly Authorized
                              Officer)


Date: August 15, 2001   By: /s/ Catherine A. Graham
      ---------------   ---------------------------

                              Catherine A. Graham
                              Vice President, Chief Financial Officer and
                              Treasurer (Principal Financial and Accounting
                              Officer)

                                       20