ViEsion passive: 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.
ViEsion passive
Largest movements
- Cash -€268,888
down €268,888 (-98.9%), from €271,869 to €2,981
mainly Current investments (-€267,000) and Provisions (-€8,058)
- Current investments +€267,000
new in 2025: €267,000
- Provisions -€8,058
down €8,058 (-13.2%), from €61,157 to €53,099
- Reserves +€6,743
up €6,743 (+6.6%), from €102,749 to €109,492
- Gross operating margin -€10,190
down €10,190, from €9,163 to -€1,028
- Financial income -€5,502
down €5,502 (-33.5%), from €16,420 to €10,918
of which Financial income: -€9,097
- Taxes -€4,993
down €4,993 (-61.3%), from €8,140 to €3,147
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 | €272,090 | €270,217 | -€1,873 | -0.7% |
| Current assets | 29/58 | €272,090 | €270,217 | -€1,873 | -0.7% |
| Amounts receivable within one year | 40/41 | €221 | €236 | +€15 | +6.9% |
| Other amounts receivable | 41 | €221 | €236 | +€15 | +6.9% |
| Current investments | 50/53 | - | €267,000 | +€267,000 | |
| Cash at bank and in hand | 54/58 | €271,869 | €2,981 | -€268,888 | -98.9% |
| Total equity and liabilities | 10/49 | €272,090 | €270,217 | -€1,873 | -0.7% |
| Equity | 10/15 | €208,794 | €215,538 | +€6,743 | +3.2% |
| Contributions | 10/11 | €100,000 | €100,000 | = | 0.0% |
| Contributions outside capital | 11 | €100,000 | €100,000 | = | 0.0% |
| Other | 1109/19 | €100,000 | €100,000 | = | 0.0% |
| Reserves | 13 | €102,749 | €109,492 | +€6,743 | +6.6% |
| Distributable reserves | 133 | €102,749 | €109,492 | +€6,743 | +6.6% |
| Profit (loss) carried forward | 14 | €6,045 | €6,045 | = | 0.0% |
| Provisions and deferred taxes | 16 | €61,157 | €53,099 | -€8,058 | -13.2% |
| Provisions for liabilities and charges | 160/5 | €61,157 | €53,099 | -€8,058 | -13.2% |
| Environmental obligations | 163 | €61,157 | €53,099 | -€8,058 | -13.2% |
| Amounts payable | 17/49 | €2,138 | €1,580 | -€558 | -26.1% |
| Amounts payable within one year | 42/48 | €2,138 | €1,580 | -€558 | -26.1% |
| Trade debts | 44 | €1,580 | €1,580 | = | 0.0% |
| Suppliers | 440/4 | €1,580 | €1,580 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €558 | €0 | -€558 | -100% |
| Taxes | 450/3 | €558 | €0 | -€558 | -100% |
| Non-recurring operating income | 76A | €9,605 | - | -€9,605 | |
| Gross operating margin | 9900 | €9,163 | -€1,028 | -€10,190 | |
| Operating profit (loss) | 9901 | €9,163 | -€1,028 | -€10,190 | |
| Financial income | 75/76B | €16,420 | €10,918 | -€5,502 | -33.5% |
| Recurring financial income | 75 | €11,957 | €2,861 | -€9,097 | -76.1% |
| Non-recurring financial income | 76B | €4,463 | €8,058 | +€3,595 | +80.6% |
| Financial charges | 65/66B | €1 | €1 | -€0 | -20.0% |
| Recurring financial charges | 65 | €1 | €1 | -€0 | -20.0% |
| Profit (loss) for the period before taxes | 9903 | €25,582 | €9,890 | -€15,692 | -61.3% |
| Income taxes | 67/77 | €8,140 | €3,147 | -€4,993 | -61.3% |
| Profit (loss) for the period | 9904 | €17,442 | €6,743 | -€10,699 | -61.3% |
| Profit (loss) for the period to be appropriated | 9905 | €17,442 | €6,743 | -€10,699 | -61.3% |
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 20 October 2026 via checked.be.