COMMUNICATION VISUELLE ASSOCIATES: 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.
COMMUNICATION VISUELLE ASSOCIATES
Largest movements
- Receivables within one year -€21,138
down €21,138 (-84.8%), from €24,922 to €3,784
of which Trade receivables: -€15,689
- Cash -€3,575
down €3,575 (-14.6%), from €24,467 to €20,891
mainly Net result for the year (-€20,209) and Tax, wage and social debts (-€7,448)
- Profit (loss) carried forward -€20,209
down €20,209 (-76.5%), from €26,418 to €6,209
- Tax, wage and social debts -€7,448
down €7,448 (-39.0%), from €19,098 to €11,650
of which Taxes: -€9,205
- Other debts +€4,544
new in 2025: €4,544
- Trade debts -€1,599
down €1,599 (-94.4%), from €1,695 to €95
- Gross operating margin -€42,304
down €42,304 (-73.4%), from €57,597 to €15,293
- Staff costs +€12,999
up €12,999 (+59.2%), from €21,949 to €34,948
- Taxes -€8,561
down €8,561 (-99.5%), from €8,600 to €39
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 | €49,502 | €24,789 | -€24,713 | -49.9% |
| Current assets | 29/58 | €49,502 | €24,789 | -€24,713 | -49.9% |
| Amounts receivable within one year | 40/41 | €24,922 | €3,784 | -€21,138 | -84.8% |
| Trade receivables | 40 | €19,474 | €3,784 | -€15,689 | -80.6% |
| Other amounts receivable | 41 | €5,449 | - | -€5,449 | |
| Cash at bank and in hand | 54/58 | €24,467 | €20,891 | -€3,575 | -14.6% |
| Deferred charges and accrued income | 490/1 | €112 | €113 | +€1 | +0.8% |
| Total equity and liabilities | 10/49 | €49,502 | €24,789 | -€24,713 | -49.9% |
| Equity | 10/15 | €28,418 | €8,209 | -€20,209 | -71.1% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €26,418 | €6,209 | -€20,209 | -76.5% |
| Amounts payable | 17/49 | €21,084 | €16,580 | -€4,504 | -21.4% |
| Amounts payable within one year | 42/48 | €20,793 | €16,289 | -€4,504 | -21.7% |
| Trade debts | 44 | €1,695 | €95 | -€1,599 | -94.4% |
| Suppliers | 440/4 | €1,695 | €95 | -€1,599 | -94.4% |
| Taxes, remuneration and social security | 45 | €19,098 | €11,650 | -€7,448 | -39.0% |
| Taxes | 450/3 | €11,899 | €2,695 | -€9,205 | -77.4% |
| Remuneration and social security | 454/9 | €7,199 | €8,956 | +€1,757 | +24.4% |
| Other amounts payable | 47/48 | - | €4,544 | +€4,544 | |
| Accrued charges and deferred income | 492/3 | €291 | €291 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €21,949 | €34,948 | +€12,999 | +59.2% |
| Other operating charges | 640/8 | €725 | €387 | -€338 | -46.6% |
| Gross operating margin | 9900 | €57,597 | €15,293 | -€42,304 | -73.4% |
| Operating profit (loss) | 9901 | €34,923 | -€20,042 | -€54,965 | |
| Financial income | 75/76B | €383 | - | -€383 | |
| Recurring financial income | 75 | €383 | - | -€383 | |
| Financial charges | 65/66B | €288 | €128 | -€160 | -55.6% |
| Recurring financial charges | 65 | €288 | €128 | -€160 | -55.6% |
| Profit (loss) for the period before taxes | 9903 | €35,018 | -€20,170 | -€55,188 | |
| Income taxes | 67/77 | €8,600 | €39 | -€8,561 | -99.5% |
| Profit (loss) for the period | 9904 | €26,418 | -€20,209 | -€46,627 | |
| Profit (loss) for the period to be appropriated | 9905 | €26,418 | -€20,209 | -€46,627 |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 October 2026 via checked.be.