VIEWBLASTER: 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.
VIEWBLASTER
Largest movements
- Receivables within one year +€8,306
up €8,306 (+97.6%), from €8,508 to €16,814
of which Trade receivables: +€8,096
- Cash -€4,605
down €4,605 (-25.8%), from €17,825 to €13,220
mainly Contributions, distributions and other (-€10,829) and Receivables within one year (-€8,306)
- Tangible fixed assets -€1,729
down €1,729 (-20.1%), from €8,598 to €6,869
of which Plant, machinery and equipment: -€1,054
- Deferred charges and accrued income -€816
down €816 (-52.2%), from €1,565 to €749
- Other debts +€10,899
up €10,899 (+365%), from €2,983 to €13,882
- Reserves -€8,384
down €8,384 (-43.9%), from €19,102 to €10,718
- Current portion of long-term debt -€1,013
down €1,013 (-100%), from €1,013 to €0
- Staff costs -€22,553
down €22,553 (-100%), from €22,553 to €0
- Gross operating margin -€14,086
down €14,086 (-65.9%), from €21,366 to €7,279
- Depreciation -€6,564
down €6,564 (-68.5%), from €9,588 to €3,023
- Other operating charges +€458
up €458 (+60.4%), from €758 to €1,216
- Taxes +€246
up €246 (+372%), from €66 to €313
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 | €36,496 | €37,652 | +€1,155 | +3.2% |
| Fixed assets | 21/28 | €8,598 | €6,869 | -€1,729 | -20.1% |
| Tangible fixed assets | 22/27 | €8,598 | €6,869 | -€1,729 | -20.1% |
| Plant, machinery and equipment | 23 | €6,566 | €5,512 | -€1,054 | -16.1% |
| Furniture and vehicles | 24 | €2,032 | €1,357 | -€675 | -33.2% |
| Financial fixed assets | 28 | €0 | - | = | |
| Current assets | 29/58 | €27,898 | €30,783 | +€2,884 | +10.3% |
| Amounts receivable within one year | 40/41 | €8,508 | €16,814 | +€8,306 | +97.6% |
| Trade receivables | 40 | €8,508 | €16,604 | +€8,096 | +95.2% |
| Other amounts receivable | 41 | - | €210 | +€210 | |
| Cash at bank and in hand | 54/58 | €17,825 | €13,220 | -€4,605 | -25.8% |
| Deferred charges and accrued income | 490/1 | €1,565 | €749 | -€816 | -52.2% |
| Total equity and liabilities | 10/49 | €36,496 | €37,652 | +€1,155 | +3.2% |
| Equity | 10/15 | €25,302 | €16,918 | -€8,384 | -33.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €19,102 | €10,718 | -€8,384 | -43.9% |
| Distributable reserves | 133 | €19,102 | €10,718 | -€8,384 | -43.9% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €11,194 | €20,734 | +€9,539 | +85.2% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €11,194 | €20,734 | +€9,539 | +85.2% |
| Current portion of amounts payable after more than one year | 42 | €1,013 | €0 | -€1,013 | -100% |
| Trade debts | 44 | €2,335 | €2,040 | -€294 | -12.6% |
| Suppliers | 440/4 | €2,335 | €2,040 | -€294 | -12.6% |
| Taxes, remuneration and social security | 45 | €4,863 | €4,811 | -€52 | -1.1% |
| Taxes | 450/3 | €4,863 | €4,811 | -€52 | -1.1% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €2,983 | €13,882 | +€10,899 | +365% |
| Non-recurring operating income | 76A | €500 | €0 | -€500 | -100% |
| Remuneration, social security and pensions | 62 | €22,553 | €0 | -€22,553 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,588 | €3,023 | -€6,564 | -68.5% |
| Other operating charges | 640/8 | €758 | €1,216 | +€458 | +60.4% |
| Gross operating margin | 9900 | €21,366 | €7,279 | -€14,086 | -65.9% |
| Operating profit (loss) | 9901 | -€11,533 | €3,040 | +€14,573 | |
| Financial income | 75/76B | €4 | €0 | -€4 | -100% |
| Recurring financial income | 75 | €4 | €0 | -€4 | -100% |
| Financial charges | 65/66B | €254 | €282 | +€28 | +11.2% |
| Recurring financial charges | 65 | €254 | €282 | +€28 | +11.2% |
| Profit (loss) for the period before taxes | 9903 | -€11,783 | €2,757 | +€14,540 | |
| Income taxes | 67/77 | €66 | €313 | +€246 | +372% |
| Profit (loss) for the period | 9904 | -€11,849 | €2,444 | +€14,294 | |
| Profit (loss) for the period to be appropriated | 9905 | -€11,849 | €2,444 | +€14,294 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.