I.D. VISUEL: 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.
I.D. VISUEL
Largest movements
- Receivables within one year -€17,272
down €17,272 (-15.5%), from €111,172 to €93,901
of which Trade receivables: -€11,481
- Cash +€2,845
up €2,845 (+3,253%), from €87 to €2,932
mainly Receivables within one year (+€17,272) and Other debts (+€1,164)
- Trade debts -€7,847
down €7,847 (-23.8%), from €32,949 to €25,102
- Tax, wage and social debts -€6,106
down €6,106 (-62.0%), from €9,854 to €3,749
- Profit (loss) carried forward -€2,234
down €2,234 (-3.6%), from €61,422 to €59,188
- Other debts +€1,164
new in 2026: €1,164
- Gross operating margin +€6,010
up €6,010, from -€4,400 to €1,610
- Other operating charges -€1,010
down €1,010 (-46.4%), from €2,179 to €1,168
- Financial income -€518
down €518 (-100.0%), from €518 to €0
- Financial charges -€65
down €65 (-3.3%), from €2,004 to €1,938
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €112,285 | €97,263 | -€15,022 | -13.4% |
| Fixed assets | 21/28 | €849 | €250 | -€600 | -70.6% |
| Tangible fixed assets | 22/27 | €849 | €250 | -€600 | -70.6% |
| Other tangible fixed assets | 26 | €849 | €250 | -€600 | -70.6% |
| Current assets | 29/58 | €111,435 | €97,013 | -€14,423 | -12.9% |
| Amounts receivable within one year | 40/41 | €111,172 | €93,901 | -€17,272 | -15.5% |
| Trade receivables | 40 | €23,431 | €11,950 | -€11,481 | -49.0% |
| Other amounts receivable | 41 | €87,741 | €81,951 | -€5,791 | -6.6% |
| Cash at bank and in hand | 54/58 | €87 | €2,932 | +€2,845 | +3,253% |
| Deferred charges and accrued income | 490/1 | €176 | €180 | +€5 | +2.6% |
| Total equity and liabilities | 10/49 | €112,285 | €97,263 | -€15,022 | -13.4% |
| Equity | 10/15 | €69,482 | €67,248 | -€2,234 | -3.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €61,422 | €59,188 | -€2,234 | -3.6% |
| Amounts payable | 17/49 | €42,803 | €30,014 | -€12,789 | -29.9% |
| Amounts payable within one year | 42/48 | €42,803 | €30,014 | -€12,789 | -29.9% |
| Trade debts | 44 | €32,949 | €25,102 | -€7,847 | -23.8% |
| Suppliers | 440/4 | €32,949 | €25,102 | -€7,847 | -23.8% |
| Taxes, remuneration and social security | 45 | €9,854 | €3,749 | -€6,106 | -62.0% |
| Taxes | 450/3 | €9,854 | €3,749 | -€6,106 | -62.0% |
| Other amounts payable | 47/48 | - | €1,164 | +€1,164 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €600 | €600 | = | 0.0% |
| Other operating charges | 640/8 | €2,179 | €1,168 | -€1,010 | -46.4% |
| Gross operating margin | 9900 | -€4,400 | €1,610 | +€6,010 | |
| Operating profit (loss) | 9901 | -€7,179 | -€158 | +€7,021 | +97.8% |
| Financial income | 75/76B | €518 | €0 | -€518 | -100.0% |
| Recurring financial income | 75 | €518 | €0 | -€518 | -100.0% |
| Financial charges | 65/66B | €2,004 | €1,938 | -€65 | -3.3% |
| Recurring financial charges | 65 | €2,004 | €1,938 | -€65 | -3.3% |
| Profit (loss) for the period before taxes | 9903 | -€8,664 | -€2,096 | +€6,569 | +75.8% |
| Income taxes | 67/77 | €134 | €138 | +€4 | +2.7% |
| Profit (loss) for the period | 9904 | -€8,799 | -€2,234 | +€6,565 | +74.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€8,799 | -€2,234 | +€6,565 | +74.6% |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.