Les Visions: 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.
Les Visions
Largest movements
- Tangible fixed assets +€21,950
up €21,950 (+521%), from €4,215 to €26,165
of which Furniture and vehicles: +€18,852
- Cash +€9,216
up €9,216 (+20.7%), from €44,476 to €53,692
mainly Net result for the year (+€22,884) and Debts after one year (+€14,389)
- Receivables within one year +€3,952
up €3,952 (+6,466%), from €61 to €4,014
of which Trade receivables: +€3,952
- Tax, wage and social debts -€15,791
down €15,791 (-69.0%), from €22,890 to €7,099
of which Remuneration and social security: -€11,039
- Profit (loss) carried forward +€15,384
up €15,384 (+64.2%), from €23,975 to €39,359
- Debts after one year +€14,389
new in 2024: €14,389
- Other debts +€11,429
up €11,429 (+952%), from €1,200 to €12,629
- Trade debts +€5,494
up €5,494 (+583%), from €943 to €6,436
- Gross operating margin +€20,237
up €20,237 (+26.4%), from €76,564 to €96,802
- Staff costs -€6,556
down €6,556 (-9.1%), from €71,849 to €65,293
- Depreciation +€4,727
up €4,727 (+175%), from €2,694 to €7,421
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €50,507 | €85,626 | +€35,118 | +69.5% |
| Fixed assets | 21/28 | €5,970 | €27,920 | +€21,950 | +368% |
| Tangible fixed assets | 22/27 | €4,215 | €26,165 | +€21,950 | +521% |
| Furniture and vehicles | 24 | €4,215 | €23,066 | +€18,852 | +447% |
| Other tangible fixed assets | 26 | - | €3,098 | +€3,098 | |
| Financial fixed assets | 28 | €1,755 | €1,755 | = | 0.0% |
| Current assets | 29/58 | €44,538 | €57,706 | +€13,168 | +29.6% |
| Amounts receivable within one year | 40/41 | €61 | €4,014 | +€3,952 | +6,466% |
| Trade receivables | 40 | - | €3,952 | +€3,952 | |
| Other amounts receivable | 41 | €61 | €61 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €44,476 | €53,692 | +€9,216 | +20.7% |
| Total equity and liabilities | 10/49 | €50,507 | €85,626 | +€35,118 | +69.5% |
| Equity | 10/15 | €25,475 | €40,859 | +€15,384 | +60.4% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €23,975 | €39,359 | +€15,384 | +64.2% |
| Amounts payable | 17/49 | €25,033 | €44,767 | +€19,734 | +78.8% |
| Amounts payable after more than one year | 17 | - | €14,389 | +€14,389 | |
| Financial debts | 170/4 | - | €14,389 | +€14,389 | |
| Amounts payable within one year | 42/48 | €25,033 | €30,378 | +€5,346 | +21.4% |
| Current portion of amounts payable after more than one year | 42 | - | €4,214 | +€4,214 | |
| Trade debts | 44 | €943 | €6,436 | +€5,494 | +583% |
| Suppliers | 440/4 | €943 | €6,436 | +€5,494 | +583% |
| Taxes, remuneration and social security | 45 | €22,890 | €7,099 | -€15,791 | -69.0% |
| Taxes | 450/3 | €10,103 | €5,351 | -€4,752 | -47.0% |
| Remuneration and social security | 454/9 | €12,788 | €1,748 | -€11,039 | -86.3% |
| Other amounts payable | 47/48 | €1,200 | €12,629 | +€11,429 | +952% |
| Remuneration, social security and pensions | 62 | €71,849 | €65,293 | -€6,556 | -9.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,694 | €7,421 | +€4,727 | +175% |
| Other operating charges | 640/8 | €384 | €387 | +€3 | +0.8% |
| Gross operating margin | 9900 | €76,564 | €96,802 | +€20,237 | +26.4% |
| Operating profit (loss) | 9901 | €1,637 | €23,701 | +€22,064 | +1,348% |
| Financial income | 75/76B | - | €92 | +€92 | |
| Recurring financial income | 75 | - | €92 | +€92 | |
| Financial charges | 65/66B | €100 | €710 | +€610 | +609% |
| Recurring financial charges | 65 | €100 | €710 | +€610 | +609% |
| Profit (loss) for the period before taxes | 9903 | €1,537 | €23,083 | +€21,547 | +1,402% |
| Income taxes | 67/77 | - | €199 | +€199 | |
| Profit (loss) for the period | 9904 | €1,537 | €22,884 | +€21,347 | +1,389% |
| Profit (loss) for the period to be appropriated | 9905 | €1,537 | €22,884 | +€21,347 | +1,389% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 22 October 2026 via checked.be.