VION LEX: 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.
VION LEX
Largest movements
- Cash +€42,638
up €42,638 (+216%), from €19,753 to €62,391
mainly Net result for the year (+€37,700) and Tax, wage and social debts (+€8,057)
- Tangible fixed assets +€3,407
new in 2025: €3,407
- Receivables within one year +€1,500
new in 2025: €1,500
- Reserves +€37,700
up €37,700 (+641%), from €5,879 to €43,579
- Tax, wage and social debts +€8,057
up €8,057 (+382%), from €2,108 to €10,165
- Other debts +€997
up €997 (+11.3%), from €8,821 to €9,818
- Trade debts +€714
up €714 (+35.3%), from €2,022 to €2,736
- Gross operating margin +€41,025
up €41,025 (+507%), from €8,093 to €49,118
- Taxes +€8,057
up €8,057 (+382%), from €2,108 to €10,165
- Depreciation +€742
new in 2025: €742
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 | €19,830 | €67,298 | +€47,468 | +239% |
| Fixed assets | 21/28 | - | €3,407 | +€3,407 | |
| Tangible fixed assets | 22/27 | - | €3,407 | +€3,407 | |
| Furniture and vehicles | 24 | - | €3,407 | +€3,407 | |
| Current assets | 29/58 | €19,830 | €63,891 | +€44,061 | +222% |
| Amounts receivable within one year | 40/41 | - | €1,500 | +€1,500 | |
| Trade receivables | 40 | - | €1,500 | +€1,500 | |
| Cash at bank and in hand | 54/58 | €19,753 | €62,391 | +€42,638 | +216% |
| Deferred charges and accrued income | 490/1 | €77 | - | -€77 | |
| Total equity and liabilities | 10/49 | €19,830 | €67,298 | +€47,468 | +239% |
| Equity | 10/15 | €6,879 | €44,579 | +€37,700 | +548% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €5,879 | €43,579 | +€37,700 | +641% |
| Distributable reserves | 133 | €5,879 | €43,579 | +€37,700 | +641% |
| Amounts payable | 17/49 | €12,951 | €22,719 | +€9,768 | +75.4% |
| Amounts payable within one year | 42/48 | €12,951 | €22,719 | +€9,768 | +75.4% |
| Trade debts | 44 | €2,022 | €2,736 | +€714 | +35.3% |
| Suppliers | 440/4 | €2,022 | €2,736 | +€714 | +35.3% |
| Taxes, remuneration and social security | 45 | €2,108 | €10,165 | +€8,057 | +382% |
| Taxes | 450/3 | €2,108 | €10,165 | +€8,057 | +382% |
| Other amounts payable | 47/48 | €8,821 | €9,818 | +€997 | +11.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €742 | +€742 | |
| Other operating charges | 640/8 | - | €218 | +€218 | |
| Gross operating margin | 9900 | €8,093 | €49,118 | +€41,025 | +507% |
| Operating profit (loss) | 9901 | €8,093 | €48,158 | +€40,065 | +495% |
| Financial income | 75/76B | €1 | - | -€1 | |
| Recurring financial income | 75 | €1 | - | -€1 | |
| Financial charges | 65/66B | €107 | €293 | +€186 | +174% |
| Recurring financial charges | 65 | €107 | €293 | +€186 | +174% |
| Profit (loss) for the period before taxes | 9903 | €7,987 | €47,865 | +€39,878 | +499% |
| Income taxes | 67/77 | €2,108 | €10,165 | +€8,057 | +382% |
| Profit (loss) for the period | 9904 | €5,879 | €37,700 | +€31,821 | +541% |
| Profit (loss) for the period to be appropriated | 9905 | €5,879 | €37,700 | +€31,821 | +541% |
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 21 October 2026 via checked.be.