VIDITIS: 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.
VIDITIS
Largest movements
- Cash +€103,390
up €103,390 (+59.6%), from €173,348 to €276,738
mainly Current investments (+€100,000) and Receivables after one year (+€34,400)
- Current investments -€100,000
no longer reported in 2025 (was €100,000)
- Receivables after one year -€34,400
no longer reported in 2025 (was €34,400)
- Receivables within one year -€15,200
down €15,200 (-97.4%), from €15,602 to €402
of which Trade receivables: -€9,218
- Profit (loss) carried forward -€92,986
down €92,986 (-37.5%), from €248,135 to €155,149
- Reserves +€20,000
up €20,000 (+1075.3%), from €1,860 to €21,860
of which Distributable reserves: +€20,000
- Tax, wage and social debts +€15,458
up €15,458 (+51.1%), from €30,265 to €45,722
- Other debts +€10,600
up €10,600 (+15.0%), from €70,509 to €81,109
- Gross operating margin +€41,493
up €41,493, from -€7,841 to €33,652
- Taxes +€9,819
new in 2025: €9,819
- Financial income +€2,149
up €2,149 (+138.9%), from €1,548 to €3,697
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.
Cash bridge derived
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 | €357,651 | €310,040 | -€47,610 | -13.3% |
| Fixed assets | 21/28 | €12,500 | €12,500 | = | 0.0% |
| Financial fixed assets | 28 | €12,500 | €12,500 | = | 0.0% |
| Current assets | 29/58 | €345,151 | €297,540 | -€47,610 | -13.8% |
| Amounts receivable after more than one year | 29 | €34,400 | - | -€34,400 | |
| Other amounts receivable | 291 | €34,400 | - | -€34,400 | |
| Stocks and contracts in progress | 3 | €21,800 | €20,400 | -€1,400 | -6.4% |
| Stocks | 30/36 | €21,800 | €20,400 | -€1,400 | -6.4% |
| Amounts receivable within one year | 40/41 | €15,602 | €402 | -€15,200 | -97.4% |
| Trade receivables | 40 | €9,620 | €402 | -€9,218 | -95.8% |
| Other amounts receivable | 41 | €5,982 | - | -€5,982 | |
| Current investments | 50/53 | €100,000 | - | -€100,000 | |
| Cash at bank and in hand | 54/58 | €173,348 | €276,738 | +€103,390 | +59.6% |
| Total equity and liabilities | 10/49 | €357,651 | €310,040 | -€47,610 | -13.3% |
| Equity | 10/15 | €256,195 | €183,209 | -€72,986 | -28.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €21,860 | +€20,000 | +1075.3% |
| 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 | - | €20,000 | +€20,000 | |
| Profit (loss) carried forward | 14 | €248,135 | €155,149 | -€92,986 | -37.5% |
| Amounts payable | 17/49 | €101,456 | €126,831 | +€25,376 | +25.0% |
| Amounts payable within one year | 42/48 | €101,456 | €126,831 | +€25,376 | +25.0% |
| Trade debts | 44 | €682 | - | -€682 | |
| Suppliers | 440/4 | €682 | - | -€682 | |
| Taxes, remuneration and social security | 45 | €30,265 | €45,722 | +€15,458 | +51.1% |
| Taxes | 450/3 | €30,265 | €45,722 | +€15,458 | +51.1% |
| Other amounts payable | 47/48 | €70,509 | €81,109 | +€10,600 | +15.0% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | -€7,841 | €33,652 | +€41,493 | |
| Operating profit (loss) | 9901 | -€8,228 | €33,252 | +€41,481 | |
| Financial income | 75/76B | €1,548 | €3,697 | +€2,149 | +138.9% |
| Recurring financial income | 75 | €1,548 | €3,697 | +€2,149 | +138.9% |
| Financial charges | 65/66B | €112 | €117 | +€5 | +4.4% |
| Recurring financial charges | 65 | €112 | €117 | +€5 | +4.4% |
| Profit (loss) for the period before taxes | 9903 | -€6,793 | €36,833 | +€43,625 | |
| Income taxes | 67/77 | - | €9,819 | +€9,819 | |
| Profit (loss) for the period | 9904 | -€6,793 | €27,014 | +€33,807 | |
| Profit (loss) for the period to be appropriated | 9905 | -€6,793 | €27,014 | +€33,807 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.