VIONUST: 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.
VIONUST
Largest movements
- Cash +€17,281
up €17,281 (+71.1%), from €24,315 to €41,595
mainly Other debts (+€31,489) and Net result for the year (+€22,339)
- Receivables within one year +€1,619
up €1,619 (+9.3%), from €17,464 to €19,082
of which Trade receivables: +€1,619
- Other debts +€31,489
up €31,489 (+4069.8%), from €774 to €32,263
- Reserves -€8,148
down €8,148 (-31.3%), from €26,071 to €17,923
- Trade debts -€3,442
down €3,442 (-65.4%), from €5,260 to €1,818
- Tax, wage and social debts -€2,126
down €2,126 (-13.4%), from €15,818 to €13,692
of which Taxes: -€2,126
- Gross operating margin +€19,032
up €19,032 (+102.2%), from €18,615 to €37,647
- Taxes +€3,697
up €3,697 (+102.9%), from €3,592 to €7,289
- Other operating charges -€1,695
down €1,695 (-28.6%), from €5,920 to €4,225
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 | €57,923 | €76,096 | +€18,172 | +31.4% |
| Fixed assets | 21/28 | €16,145 | €15,418 | -€727 | -4.5% |
| Tangible fixed assets | 22/27 | €16,145 | €15,418 | -€727 | -4.5% |
| Plant, machinery and equipment | 23 | €10,292 | €8,552 | -€1,740 | -16.9% |
| Furniture and vehicles | 24 | €5,853 | €6,866 | +€1,013 | +17.3% |
| Current assets | 29/58 | €41,779 | €60,678 | +€18,899 | +45.2% |
| Amounts receivable within one year | 40/41 | €17,464 | €19,082 | +€1,619 | +9.3% |
| Trade receivables | 40 | €15,055 | €16,674 | +€1,619 | +10.8% |
| Other amounts receivable | 41 | €2,408 | €2,408 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €24,315 | €41,595 | +€17,281 | +71.1% |
| Total equity and liabilities | 10/49 | €57,923 | €76,096 | +€18,172 | +31.4% |
| Equity | 10/15 | €36,071 | €27,923 | -€8,148 | -22.6% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €26,071 | €17,923 | -€8,148 | -31.3% |
| Distributable reserves | 133 | €26,071 | €17,923 | -€8,148 | -31.3% |
| Amounts payable | 17/49 | €21,852 | €48,173 | +€26,321 | +120.4% |
| Amounts payable within one year | 42/48 | €21,852 | €47,773 | +€25,921 | +118.6% |
| Trade debts | 44 | €5,260 | €1,818 | -€3,442 | -65.4% |
| Suppliers | 440/4 | €5,260 | €1,818 | -€3,442 | -65.4% |
| Taxes, remuneration and social security | 45 | €15,818 | €13,692 | -€2,126 | -13.4% |
| Taxes | 450/3 | €12,718 | €10,592 | -€2,126 | -16.7% |
| Remuneration and social security | 454/9 | €3,100 | €3,100 | = | 0.0% |
| Other amounts payable | 47/48 | €774 | €32,263 | +€31,489 | +4069.8% |
| Accrued charges and deferred income | 492/3 | - | €400 | +€400 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,859 | €3,583 | -€276 | -7.2% |
| Other operating charges | 640/8 | €5,920 | €4,225 | -€1,695 | -28.6% |
| Gross operating margin | 9900 | €18,615 | €37,647 | +€19,032 | +102.2% |
| Operating profit (loss) | 9901 | €8,836 | €29,839 | +€21,003 | +237.7% |
| Financial income | 75/76B | €0 | €3 | +€3 | +14850.0% |
| Recurring financial income | 75 | €0 | €3 | +€3 | +14850.0% |
| Financial charges | 65/66B | €198 | €213 | +€16 | +8.0% |
| Recurring financial charges | 65 | €198 | €213 | +€16 | +8.0% |
| Profit (loss) for the period before taxes | 9903 | €8,638 | €29,628 | +€20,990 | +243.0% |
| Income taxes | 67/77 | €3,592 | €7,289 | +€3,697 | +102.9% |
| Profit (loss) for the period | 9904 | €5,047 | €22,339 | +€17,293 | +342.7% |
| Profit (loss) for the period to be appropriated | 9905 | €5,047 | €22,339 | +€17,293 | +342.7% |
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 9 October 2026 via checked.be.