PRO - VISION INSTRUMENTS: what changed
Two fiscal 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.
PRO - VISION INSTRUMENTS
Largest movements
- Cash +€21,653
up €21,653 (+54.2%), from €39,949 to €61,602
mainly Net result for the year (+€66,577) and Other debts (+€2,914)
- Stocks and contracts +€20,968
up €20,968 (+14.2%), from €147,842 to €168,810
- Profit (loss) carried forward +€66,577
up €66,577 (+36.3%), from -€183,253 to -€116,676
- Debts after one year -€25,556
down €25,556 (-49.1%), from €52,007 to €26,452
- Trade debts -€2,916
down €2,916 (-2.3%), from €128,789 to €125,873
- Other debts +€2,914
up €2,914 (+3.5%), from €83,208 to €86,122
- Gross operating margin +€15,427
up €15,427 (+27.4%), from €56,349 to €71,775
- Staff costs -€11,413
no longer reported in 2026 (was €11,413)
- Other operating charges -€3,727
no longer reported in 2026 (was €3,727)
- Financial charges -€1,300
down €1,300 (-19.6%), from €6,621 to €5,321
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.
Cash bridge derived
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 | €205,646 | €246,001 | +€40,355 | +19.6% |
| Current assets | 29/58 | €205,646 | €246,001 | +€40,355 | +19.6% |
| Stocks and contracts in progress | 3 | €147,842 | €168,810 | +€20,968 | +14.2% |
| Stocks | 30/36 | €147,842 | €168,810 | +€20,968 | +14.2% |
| Amounts receivable within one year | 40/41 | €17,855 | €15,505 | -€2,350 | -13.2% |
| Trade receivables | 40 | €17,855 | €15,505 | -€2,350 | -13.2% |
| Cash at bank and in hand | 54/58 | €39,949 | €61,602 | +€21,653 | +54.2% |
| Deferred charges and accrued income | 490/1 | - | €84 | +€84 | |
| Total equity and liabilities | 10/49 | €205,646 | €246,001 | +€40,355 | +19.6% |
| Equity | 10/15 | -€85,229 | -€18,652 | +€66,577 | +78.1% |
| Contributions | 10/11 | €62,500 | €62,500 | = | 0.0% |
| Capital | 10 | €62,500 | €62,500 | = | 0.0% |
| Issued capital | 100 | €62,500 | €62,500 | = | 0.0% |
| Reserves | 13 | €35,523 | €35,523 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,250 | €2,250 | = | 0.0% |
| Legal reserve | 130 | €2,250 | €2,250 | = | 0.0% |
| Tax-exempt reserves | 132 | €4,572 | €4,572 | = | 0.0% |
| Distributable reserves | 133 | €28,702 | €28,702 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€183,253 | -€116,676 | +€66,577 | +36.3% |
| Amounts payable | 17/49 | €290,875 | €264,653 | -€26,222 | -9.0% |
| Amounts payable after more than one year | 17 | €52,007 | €26,452 | -€25,556 | -49.1% |
| Financial debts | 170/4 | €52,007 | €26,452 | -€25,556 | -49.1% |
| Amounts payable within one year | 42/48 | €238,868 | €238,201 | -€667 | -0.3% |
| Current portion of amounts payable after more than one year | 42 | €25,039 | €25,556 | +€517 | +2.1% |
| Trade debts | 44 | €128,789 | €125,873 | -€2,916 | -2.3% |
| Suppliers | 440/4 | €128,789 | €125,873 | -€2,916 | -2.3% |
| Taxes, remuneration and social security | 45 | €1,832 | €651 | -€1,181 | -64.5% |
| Taxes | 450/3 | €1,620 | €651 | -€969 | -59.8% |
| Remuneration and social security | 454/9 | €212 | - | -€212 | |
| Other amounts payable | 47/48 | €83,208 | €86,122 | +€2,914 | +3.5% |
| Remuneration, social security and pensions | 62 | €11,413 | - | -€11,413 | |
| Other operating charges | 640/8 | €3,727 | - | -€3,727 | |
| Gross operating margin | 9900 | €56,349 | €71,775 | +€15,427 | +27.4% |
| Operating profit (loss) | 9901 | €41,209 | €71,775 | +€30,567 | +74.2% |
| Financial income | 75/76B | €158 | €123 | -€35 | -22.0% |
| Recurring financial income | 75 | €158 | €123 | -€35 | -22.0% |
| Financial charges | 65/66B | €6,621 | €5,321 | -€1,300 | -19.6% |
| Recurring financial charges | 65 | €6,621 | €5,321 | -€1,300 | -19.6% |
| Profit (loss) for the period before taxes | 9903 | €34,745 | €66,577 | +€31,832 | +91.6% |
| Profit (loss) for the period | 9904 | €34,745 | €66,577 | +€31,832 | +91.6% |
| Profit (loss) for the period to be appropriated | 9905 | €34,745 | €66,577 | +€31,832 | +91.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.