De Visscherie: 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.
De Visscherie
Largest movements
No asset line moved by more than 1% of the balance sheet total.
- Current portion of long-term debt -€85,864
no longer reported in 2025 (was €85,864)
- Other debts +€71,715
up €71,715 (+3.5%), from €2.1m to €2.1m
- Profit (loss) carried forward +€34,757
up €34,757 (+8.9%), from €391,329 to €426,086
- Gross operating margin +€61,774
up €61,774, from -€238 to €61,537
- Other operating charges -€2,288
down €2,288 (-8.2%), from €27,747 to €25,459
- Financial charges -€1,895
down €1,895 (-58.9%), from €3,216 to €1,320
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 | €3,319,673 | €3,319,612 | -€61 | 0.0% |
| Fixed assets | 21/28 | €3,311,559 | €3,311,559 | = | 0.0% |
| Tangible fixed assets | 22/27 | €112,248 | €112,248 | = | 0.0% |
| Land and buildings | 22 | €112,248 | €112,248 | = | 0.0% |
| Financial fixed assets | 28 | €3,199,311 | €3,199,311 | = | 0.0% |
| Current assets | 29/58 | €8,113 | €8,052 | -€61 | -0.8% |
| Amounts receivable within one year | 40/41 | €1,363 | €1,363 | = | 0.0% |
| Trade receivables | 40 | €1,363 | €1,363 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €417 | €276 | -€141 | -33.8% |
| Deferred charges and accrued income | 490/1 | €6,333 | €6,413 | +€80 | +1.3% |
| Total equity and liabilities | 10/49 | €3,319,673 | €3,319,612 | -€61 | 0.0% |
| Equity | 10/15 | €1,109,146 | €1,143,903 | +€34,757 | +3.1% |
| Contributions | 10/11 | €597,425 | €597,425 | = | 0.0% |
| Reserves | 13 | €120,392 | €120,392 | = | 0.0% |
| Non-distributable reserves | 130/1 | €73,769 | €73,769 | = | 0.0% |
| Reserves not available under the articles | 1311 | €60,000 | €60,000 | = | 0.0% |
| Other | 1319 | €13,769 | €13,769 | = | 0.0% |
| Distributable reserves | 133 | €46,623 | €46,623 | = | 0.0% |
| Profit (loss) carried forward | 14 | €391,329 | €426,086 | +€34,757 | +8.9% |
| Amounts payable | 17/49 | €2,210,527 | €2,175,709 | -€34,818 | -1.6% |
| Amounts payable within one year | 42/48 | €2,210,527 | €2,175,709 | -€34,818 | -1.6% |
| Current portion of amounts payable after more than one year | 42 | €85,864 | - | -€85,864 | |
| Trade debts | 44 | €47,163 | €26,494 | -€20,669 | -43.8% |
| Suppliers | 440/4 | €47,163 | €26,494 | -€20,669 | -43.8% |
| Other amounts payable | 47/48 | €2,077,500 | €2,149,214 | +€71,715 | +3.5% |
| Other operating charges | 640/8 | €27,747 | €25,459 | -€2,288 | -8.2% |
| Gross operating margin | 9900 | -€238 | €61,537 | +€61,774 | |
| Operating profit (loss) | 9901 | -€27,985 | €36,077 | +€64,062 | |
| Financial charges | 65/66B | €3,216 | €1,320 | -€1,895 | -58.9% |
| Recurring financial charges | 65 | €3,216 | €1,320 | -€1,895 | -58.9% |
| Profit (loss) for the period before taxes | 9903 | -€31,200 | €34,757 | +€65,957 | |
| Profit (loss) for the period | 9904 | -€31,200 | €34,757 | +€65,957 | |
| Profit (loss) for the period to be appropriated | 9905 | -€31,200 | €34,757 | +€65,957 |
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 19 October 2026 via checked.be.