MODE ET VISION: 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.
MODE ET VISION
Largest movements
- Cash -€10,583
down €10,583 (-48.3%), from €21,900 to €11,317
mainly Trade debts (-€4,450) and Tax, wage and social debts (-€3,951)
- Tangible fixed assets -€2,593
down €2,593 (-32.0%), from €8,099 to €5,506
of which Plant, machinery and equipment: -€1,780
- Stocks and contracts +€1,951
up €1,951 (+4.7%), from €41,813 to €43,764
- Receivables within one year +€1,479
up €1,479 (+16.8%), from €8,818 to €10,297
of which Other amounts receivable: +€1,619
- Trade debts -€4,450
down €4,450 (-43.2%), from €10,303 to €5,853
- Tax, wage and social debts -€3,951
down €3,951 (-24.0%), from €16,477 to €12,526
of which Remuneration and social security: -€3,353
- Profit (loss) carried forward -€2,092
down €2,092 (-4.5%), from €46,647 to €44,555
- Gross operating margin -€4,508
down €4,508 (-11.9%), from €37,912 to €33,404
- Other operating charges +€1,468
up €1,468 (+214%), from €687 to €2,155
- Staff costs +€1,439
up €1,439 (+5.6%), from €25,558 to €26,997
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 | €81,492 | €71,746 | -€9,746 | -12.0% |
| Fixed assets | 21/28 | €8,961 | €6,368 | -€2,593 | -28.9% |
| Tangible fixed assets | 22/27 | €8,099 | €5,506 | -€2,593 | -32.0% |
| Plant, machinery and equipment | 23 | €7,286 | €5,506 | -€1,780 | -24.4% |
| Furniture and vehicles | 24 | €813 | - | -€813 | |
| Financial fixed assets | 28 | €862 | €862 | = | 0.0% |
| Current assets | 29/58 | €72,531 | €65,378 | -€7,153 | -9.9% |
| Stocks and contracts in progress | 3 | €41,813 | €43,764 | +€1,951 | +4.7% |
| Stocks | 30/36 | €41,813 | €43,764 | +€1,951 | +4.7% |
| Amounts receivable within one year | 40/41 | €8,818 | €10,297 | +€1,479 | +16.8% |
| Trade receivables | 40 | €8,784 | €8,644 | -€140 | -1.6% |
| Other amounts receivable | 41 | €34 | €1,653 | +€1,619 | +4,762% |
| Cash at bank and in hand | 54/58 | €21,900 | €11,317 | -€10,583 | -48.3% |
| Total equity and liabilities | 10/49 | €81,492 | €71,746 | -€9,746 | -12.0% |
| Equity | 10/15 | €54,712 | €52,620 | -€2,092 | -3.8% |
| Contributions | 10/11 | €6,205 | €6,205 | = | 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 | €46,647 | €44,555 | -€2,092 | -4.5% |
| Amounts payable | 17/49 | €26,780 | €19,126 | -€7,654 | -28.6% |
| Amounts payable within one year | 42/48 | €26,780 | €19,126 | -€7,654 | -28.6% |
| Trade debts | 44 | €10,303 | €5,853 | -€4,450 | -43.2% |
| Suppliers | 440/4 | €10,303 | €5,853 | -€4,450 | -43.2% |
| Taxes, remuneration and social security | 45 | €16,477 | €12,526 | -€3,951 | -24.0% |
| Taxes | 450/3 | €11,766 | €11,168 | -€598 | -5.1% |
| Remuneration and social security | 454/9 | €4,711 | €1,358 | -€3,353 | -71.2% |
| Other amounts payable | 47/48 | - | €747 | +€747 | |
| Remuneration, social security and pensions | 62 | €25,558 | €26,997 | +€1,439 | +5.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,728 | €2,593 | -€135 | -4.9% |
| Other operating charges | 640/8 | €687 | €2,155 | +€1,468 | +214% |
| Non-recurring operating charges | 66A | €820 | €2,043 | +€1,223 | +149% |
| Gross operating margin | 9900 | €37,912 | €33,404 | -€4,508 | -11.9% |
| Operating profit (loss) | 9901 | €8,119 | -€384 | -€8,503 | |
| Financial income | 75/76B | €161 | €2 | -€159 | -98.8% |
| Recurring financial income | 75 | €161 | €2 | -€159 | -98.8% |
| Financial charges | 65/66B | €1,395 | €1,167 | -€228 | -16.3% |
| Recurring financial charges | 65 | €1,395 | €1,167 | -€228 | -16.3% |
| Profit (loss) for the period before taxes | 9903 | €6,885 | -€1,549 | -€8,434 | |
| Income taxes | 67/77 | €370 | €543 | +€173 | +46.8% |
| Profit (loss) for the period | 9904 | €6,515 | -€2,092 | -€8,607 | |
| Profit (loss) for the period to be appropriated | 9905 | €6,515 | -€2,092 | -€8,607 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.