VIONS: what changed
VIONS
Largest movements
- Receivables within one year -€18,124
down €18,124 (-21.4%), from €84,610 to €66,486
of which Other amounts receivable: -€10,645
- Cash +€17,042
up €17,042 (+239%), from €7,118 to €24,160
mainly Net result for the year (+€27,671) and Depreciation (+€18,976)
- Tangible fixed assets -€14,916
down €14,916 (-23.2%), from €64,208 to €49,292
of which Furniture and vehicles: -€15,361
- Deferred charges and accrued income +€2,083
new in 2025: €2,083
- Trade debts -€31,623
down €31,623 (-97.0%), from €32,604 to €981
- Profit (loss) carried forward +€27,671
up €27,671 (+53.0%), from €52,172 to €79,844
- Debts after one year -€12,177
down €12,177 (-32.2%), from €37,820 to €25,643
- Gross operating margin -€13,476
down €13,476 (-16.6%), from €81,038 to €67,563
- Depreciation +€7,187
up €7,187 (+61.0%), from €11,789 to €18,976
- Other operating charges +€6,450
up €6,450 (+678%), from €951 to €7,401
- Taxes -€4,649
down €4,649 (-34.4%), from €13,525 to €8,876
- Financial charges +€2,363
up €2,363 (+104%), from €2,277 to €4,640
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €155,936 | €142,046 | -€13,891 | -8.9% |
| Fixed assets | 21/28 | €64,208 | €49,317 | -€14,891 | -23.2% |
| Tangible fixed assets | 22/27 | €64,208 | €49,292 | -€14,916 | -23.2% |
| Plant, machinery and equipment | 23 | €3,564 | €4,008 | +€444 | +12.5% |
| Furniture and vehicles | 24 | €60,644 | €45,284 | -€15,361 | -25.3% |
| Financial fixed assets | 28 | - | €25 | +€25 | |
| Current assets | 29/58 | €91,728 | €92,729 | +€1,001 | +1.1% |
| Amounts receivable within one year | 40/41 | €84,610 | €66,486 | -€18,124 | -21.4% |
| Trade receivables | 40 | €54,832 | €47,352 | -€7,479 | -13.6% |
| Other amounts receivable | 41 | €29,779 | €19,134 | -€10,645 | -35.7% |
| Cash at bank and in hand | 54/58 | €7,118 | €24,160 | +€17,042 | +239% |
| Deferred charges and accrued income | 490/1 | - | €2,083 | +€2,083 | |
| Total equity and liabilities | 10/49 | €155,936 | €142,046 | -€13,891 | -8.9% |
| Equity | 10/15 | €53,172 | €80,844 | +€27,671 | +52.0% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €52,172 | €79,844 | +€27,671 | +53.0% |
| Amounts payable | 17/49 | €102,764 | €61,202 | -€41,562 | -40.4% |
| Amounts payable after more than one year | 17 | €37,820 | €25,643 | -€12,177 | -32.2% |
| Financial debts | 170/4 | €37,820 | €25,643 | -€12,177 | -32.2% |
| Amounts payable within one year | 42/48 | €64,944 | €35,559 | -€29,385 | -45.2% |
| Current portion of amounts payable after more than one year | 42 | €11,315 | €12,177 | +€862 | +7.6% |
| Trade debts | 44 | €32,604 | €981 | -€31,623 | -97.0% |
| Suppliers | 440/4 | €32,604 | €981 | -€31,623 | -97.0% |
| Taxes, remuneration and social security | 45 | €21,025 | €22,401 | +€1,376 | +6.5% |
| Taxes | 450/3 | €13,525 | €22,401 | +€8,876 | +65.6% |
| Remuneration and social security | 454/9 | €7,500 | - | -€7,500 | |
| Remuneration, social security and pensions | 62 | €331 | - | -€331 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,789 | €18,976 | +€7,187 | +61.0% |
| Other operating charges | 640/8 | €951 | €7,401 | +€6,450 | +678% |
| Gross operating margin | 9900 | €81,038 | €67,563 | -€13,476 | -16.6% |
| Operating profit (loss) | 9901 | €67,967 | €41,186 | -€26,782 | -39.4% |
| Financial income | 75/76B | €8 | €2 | -€6 | -76.4% |
| Recurring financial income | 75 | €8 | €2 | -€6 | -76.4% |
| Financial charges | 65/66B | €2,277 | €4,640 | +€2,363 | +104% |
| Recurring financial charges | 65 | €2,277 | €4,640 | +€2,363 | +104% |
| Profit (loss) for the period before taxes | 9903 | €65,698 | €36,547 | -€29,150 | -44.4% |
| Income taxes | 67/77 | €13,525 | €8,876 | -€4,649 | -34.4% |
| Profit (loss) for the period | 9904 | €52,172 | €27,671 | -€24,501 | -47.0% |
| Profit (loss) for the period to be appropriated | 9905 | €52,172 | €27,671 | -€24,501 | -47.0% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.