ORAL 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.
ORAL VISION
Largest movements
- Tangible fixed assets +€36,578
up €36,578 (+62.1%), from €58,904 to €95,482
of which Furniture and vehicles: +€51,210
- Cash +€23,284
up €23,284 (+209%), from €11,153 to €34,437
mainly Net result for the year (+€35,190) and Depreciation (+€20,322)
- Receivables within one year -€4,848
no longer reported in 2025 (was €4,848)
- Reserves +€35,190
up €35,190 (+85.0%), from €41,396 to €76,586
of which Distributable reserves: +€35,190
- Tax, wage and social debts +€15,447
up €15,447 (+423%), from €3,654 to €19,101
of which Taxes: +€19,101
- Other debts +€15,186
up €15,186 (+79.9%), from €19,017 to €34,203
- Current portion of long-term debt -€5,591
no longer reported in 2025 (was €5,591)
- Short-term financial debts -€2,365
no longer reported in 2025 (was €2,365)
- Gross operating margin +€61,641
up €61,641 (+412%), from €14,953 to €76,594
- Taxes +€18,886
up €18,886 (+12,420%), from €152 to €19,038
- Depreciation +€7,735
up €7,735 (+61.5%), from €12,586 to €20,322
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 | €80,469 | €136,323 | +€55,854 | +69.4% |
| Fixed assets | 21/28 | €62,167 | €98,746 | +€36,578 | +58.8% |
| Tangible fixed assets | 22/27 | €58,904 | €95,482 | +€36,578 | +62.1% |
| Land and buildings | 22 | €20,625 | €13,750 | -€6,875 | -33.3% |
| Plant, machinery and equipment | 23 | €34,384 | €27,577 | -€6,807 | -19.8% |
| Furniture and vehicles | 24 | - | €51,210 | +€51,210 | |
| Other tangible fixed assets | 26 | €3,895 | €2,945 | -€950 | -24.4% |
| Financial fixed assets | 28 | €3,263 | €3,263 | = | 0.0% |
| Current assets | 29/58 | €18,301 | €37,577 | +€19,276 | +105% |
| Amounts receivable within one year | 40/41 | €4,848 | - | -€4,848 | |
| Other amounts receivable | 41 | €4,848 | - | -€4,848 | |
| Cash at bank and in hand | 54/58 | €11,153 | €34,437 | +€23,284 | +209% |
| Deferred charges and accrued income | 490/1 | €2,300 | €3,140 | +€839 | +36.5% |
| Total equity and liabilities | 10/49 | €80,469 | €136,323 | +€55,854 | +69.4% |
| Equity | 10/15 | €47,596 | €82,786 | +€35,190 | +73.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €41,396 | €76,586 | +€35,190 | +85.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €39,536 | €74,726 | +€35,190 | +89.0% |
| Amounts payable | 17/49 | €32,873 | €53,537 | +€20,664 | +62.9% |
| Amounts payable within one year | 42/48 | €32,873 | €53,537 | +€20,664 | +62.9% |
| Current portion of amounts payable after more than one year | 42 | €5,591 | - | -€5,591 | |
| Financial debts | 43 | €2,365 | - | -€2,365 | |
| Credit institutions | 430/8 | €2,365 | - | -€2,365 | |
| Trade debts | 44 | €2,246 | €233 | -€2,013 | -89.6% |
| Suppliers | 440/4 | €2,246 | €233 | -€2,013 | -89.6% |
| Taxes, remuneration and social security | 45 | €3,654 | €19,101 | +€15,447 | +423% |
| Taxes | 450/3 | - | €19,101 | +€19,101 | |
| Remuneration and social security | 454/9 | €3,654 | - | -€3,654 | |
| Other amounts payable | 47/48 | €19,017 | €34,203 | +€15,186 | +79.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,586 | €20,322 | +€7,735 | +61.5% |
| Other operating charges | 640/8 | €1,247 | €1,304 | +€57 | +4.5% |
| Gross operating margin | 9900 | €14,953 | €76,594 | +€61,641 | +412% |
| Operating profit (loss) | 9901 | €1,120 | €54,969 | +€53,849 | +4,810% |
| Financial income | 75/76B | €144 | €6 | -€138 | -95.5% |
| Recurring financial income | 75 | €144 | €6 | -€138 | -95.5% |
| Financial charges | 65/66B | €879 | €747 | -€132 | -15.0% |
| Recurring financial charges | 65 | €879 | €747 | -€132 | -15.0% |
| Profit (loss) for the period before taxes | 9903 | €385 | €54,228 | +€53,844 | +14,001% |
| Income taxes | 67/77 | €152 | €19,038 | +€18,886 | +12,420% |
| Profit (loss) for the period | 9904 | €233 | €35,190 | +€34,957 | +15,035% |
| Profit (loss) for the period to be appropriated | 9905 | €233 | €35,190 | +€34,957 | +15,035% |
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 23 October 2026 via checked.be.