LA VISTA: 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.
What changed
LA VISTA
NACE 46.180, Agents specialised in the wholesale of other particular products
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
-€40,977
2024 · -€7,715-€33,262
Equity
€487,934
2024 · €528,911-€40,977
Cash
€90,265
2024 · €87,210+€3,055
Balance sheet total
€633,330
2024 · €660,926-€27,596
Largest movements
Assets
- Tangible fixed assets -€26,243
down €26,243 (-5.3%), from €499,751 to €473,508
- Receivables within one year -€7,825
down €7,825 (-27.9%), from €28,019 to €20,194
of which Trade receivables: -€15,821
Equity and liabilities
- Profit (loss) carried forward -€40,977
down €40,977 (-16.6%), from €246,311 to €205,334
- Other debts +€16,173
up €16,173 (+17.9%), from €90,210 to €106,383
Income statement
- Gross operating margin -€31,600
down €31,600 (-90.7%), from €34,844 to €3,244
- Financial charges +€2,214
up €2,214 (+31.0%), from €7,141 to €9,355
- Taxes -€1,034
down €1,034 (-88.2%), from €1,172 to €138
- Staff costs +€539
up €539, from -€539 to €0
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.
Result 2024
-€7,715
Gross operating margin
-€31,600
Staff costs
-€539
Depreciation
+€224
Other operating charges
-€139
Financial income
-€28
Financial charges
-€2,214
Taxes
+€1,034
Result 2025
-€40,977
raises the resultlowers the result
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.
From operations
+€6,227
Investment
-€5,518
Financing
+€2,346
Cash 2024
€87,210
From operations (derived)
+€6,227
Net result for the year
-€40,977
Depreciation
+€31,761
Stocks and contracts
-€3,417
Receivables within one year
+€7,825
Trade debts
-€4,350
Tax, wage and social debts
-€3,940
Other debts
+€16,173
Accrued charges and deferred income
+€3,152
Investment (derived)
-€5,518
Investment in fixed assets (net)
-€5,518
Financing
+€2,346
Debts after one year
+€255
Current portion of long-term debt
+€2,091
Cash 2025
€90,265
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €660,926 | €633,330 | -€27,596 | -4.2% |
| Fixed assets | 21/28 | €499,751 | €473,508 | -€26,243 | -5.3% |
| Tangible fixed assets | 22/27 | €499,751 | €473,508 | -€26,243 | -5.3% |
| Land and buildings | 22 | €238,250 | €227,448 | -€10,802 | -4.5% |
| Plant, machinery and equipment | 23 | €4,043 | €4,937 | +€894 | +22.1% |
| Furniture and vehicles | 24 | €35,289 | €29,134 | -€6,154 | -17.4% |
| Other tangible fixed assets | 26 | €222,169 | €211,989 | -€10,180 | -4.6% |
| Current assets | 29/58 | €161,175 | €159,822 | -€1,353 | -0.8% |
| Stocks and contracts in progress | 3 | €45,947 | €49,364 | +€3,417 | +7.4% |
| Stocks | 30/36 | €45,947 | €49,364 | +€3,417 | +7.4% |
| Amounts receivable within one year | 40/41 | €28,019 | €20,194 | -€7,825 | -27.9% |
| Trade receivables | 40 | €28,019 | €12,198 | -€15,821 | -56.5% |
| Other amounts receivable | 41 | €0 | €7,996 | +€7,996 | |
| Cash at bank and in hand | 54/58 | €87,210 | €90,265 | +€3,055 | +3.5% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €660,926 | €633,330 | -€27,596 | -4.2% |
| Equity | 10/15 | €528,911 | €487,934 | -€40,977 | -7.7% |
| Contributions | 10/11 | €250,000 | €250,000 | = | 0.0% |
| Reserves | 13 | €32,600 | €32,600 | = | 0.0% |
| Non-distributable reserves | 130/1 | €4,600 | €4,600 | = | 0.0% |
| Reserves not available under the articles | 1311 | €4,600 | €4,600 | = | 0.0% |
| Other | 1319 | €0 | - | = | |
| Distributable reserves | 133 | €28,000 | €28,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €246,311 | €205,334 | -€40,977 | -16.6% |
| Amounts payable | 17/49 | €132,015 | €145,396 | +€13,381 | +10.1% |
| Amounts payable after more than one year | 17 | €19,918 | €20,174 | +€255 | +1.3% |
| Financial debts | 170/4 | €19,918 | €20,174 | +€255 | +1.3% |
| Amounts payable within one year | 42/48 | €108,181 | €118,155 | +€9,974 | +9.2% |
| Current portion of amounts payable after more than one year | 42 | €5,495 | €7,586 | +€2,091 | +38.0% |
| Trade debts | 44 | €4,350 | €0 | -€4,350 | -100% |
| Suppliers | 440/4 | €4,350 | €0 | -€4,350 | -100% |
| Taxes, remuneration and social security | 45 | €8,126 | €4,186 | -€3,940 | -48.5% |
| Taxes | 450/3 | €8,126 | €3,068 | -€5,058 | -62.2% |
| Remuneration and social security | 454/9 | - | €1,118 | +€1,118 | |
| Other amounts payable | 47/48 | €90,210 | €106,383 | +€16,173 | +17.9% |
| Accrued charges and deferred income | 492/3 | €3,916 | €7,068 | +€3,152 | +80.5% |
| Remuneration, social security and pensions | 62 | -€539 | €0 | +€539 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €31,985 | €31,761 | -€224 | -0.7% |
| Other operating charges | 640/8 | €2,830 | €2,970 | +€139 | +4.9% |
| Gross operating margin | 9900 | €34,844 | €3,244 | -€31,600 | -90.7% |
| Operating profit (loss) | 9901 | €568 | -€31,486 | -€32,054 | |
| Financial income | 75/76B | €30 | €3 | -€28 | -91.6% |
| Recurring financial income | 75 | €30 | €3 | -€28 | -91.6% |
| Financial charges | 65/66B | €7,141 | €9,355 | +€2,214 | +31.0% |
| Recurring financial charges | 65 | €7,141 | €9,355 | +€2,214 | +31.0% |
| Profit (loss) for the period before taxes | 9903 | -€6,543 | -€40,839 | -€34,295 | -524% |
| Income taxes | 67/77 | €1,172 | €138 | -€1,034 | -88.2% |
| Profit (loss) for the period | 9904 | -€7,715 | -€40,977 | -€33,262 | -431% |
| Profit (loss) for the period to be appropriated | 9905 | -€7,715 | -€40,977 | -€33,262 | -431% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.