VIS AMINE: 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.
VIS AMINE
Largest movements
- Cash +€10,500
up €10,500 (+31.7%), from €33,117 to €43,617
mainly Net result for the year (+€38,440) and Tax, wage and social debts (+€27,073)
- Tangible fixed assets -€6,422
down €6,422 (-29.8%), from €21,552 to €15,131
of which Plant, machinery and equipment: -€3,759
- Receivables within one year -€4,898
down €4,898 (-3.4%), from €144,498 to €139,599
of which Trade receivables: -€97,800
- Trade debts -€40,967
down €40,967 (-71.8%), from €57,032 to €16,066
- Tax, wage and social debts +€27,073
up €27,073 (+89.7%), from €30,185 to €57,259
of which Taxes: +€23,634
- Profit (loss) carried forward +€20,440
up €20,440 (+30.1%), from €67,916 to €88,356
- Accrued charges and deferred income -€10,367
no longer reported in 2023 (was €10,367)
- Other debts +€3,000
up €3,000 (+20.0%), from €15,000 to €18,000
- Staff costs +€14,612
up €14,612 (+53.0%), from €27,581 to €42,193
- Other operating charges -€5,138
down €5,138 (-45.3%), from €11,335 to €6,197
- Financial charges +€4,147
up €4,147 (+1,814%), from €229 to €4,376
- Gross operating margin +€2,439
up €2,439 (+2.3%), from €107,668 to €110,108
- Taxes -€1,480
down €1,480 (-13.1%), from €11,273 to €9,793
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €237,325 | €236,505 | -€820 | -0.3% |
| Fixed assets | 21/28 | €25,652 | €19,231 | -€6,422 | -25.0% |
| Tangible fixed assets | 22/27 | €21,552 | €15,131 | -€6,422 | -29.8% |
| Plant, machinery and equipment | 23 | €15,247 | €11,488 | -€3,759 | -24.7% |
| Furniture and vehicles | 24 | €1,672 | €239 | -€1,433 | -85.7% |
| Other tangible fixed assets | 26 | €4,633 | €3,403 | -€1,229 | -26.5% |
| Financial fixed assets | 28 | €4,100 | €4,100 | = | 0.0% |
| Current assets | 29/58 | €211,672 | €217,274 | +€5,602 | +2.6% |
| Stocks and contracts in progress | 3 | €33,363 | €33,363 | = | 0.0% |
| Stocks | 30/36 | €33,363 | €33,363 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €144,498 | €139,599 | -€4,898 | -3.4% |
| Trade receivables | 40 | €97,800 | - | -€97,800 | |
| Other amounts receivable | 41 | €46,698 | €139,599 | +€92,902 | +199% |
| Cash at bank and in hand | 54/58 | €33,117 | €43,617 | +€10,500 | +31.7% |
| Deferred charges and accrued income | 490/1 | €696 | €696 | = | 0.0% |
| Total equity and liabilities | 10/49 | €237,325 | €236,505 | -€820 | -0.3% |
| Equity | 10/15 | €124,740 | €145,181 | +€20,440 | +16.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €38,225 | €38,225 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €36,365 | €36,365 | = | 0.0% |
| Profit (loss) carried forward | 14 | €67,916 | €88,356 | +€20,440 | +30.1% |
| Amounts payable | 17/49 | €112,584 | €91,324 | -€21,260 | -18.9% |
| Amounts payable within one year | 42/48 | €102,218 | €91,324 | -€10,893 | -10.7% |
| Trade debts | 44 | €57,032 | €16,066 | -€40,967 | -71.8% |
| Suppliers | 440/4 | €57,032 | €16,066 | -€40,967 | -71.8% |
| Taxes, remuneration and social security | 45 | €30,185 | €57,259 | +€27,073 | +89.7% |
| Taxes | 450/3 | €25,057 | €48,692 | +€23,634 | +94.3% |
| Remuneration and social security | 454/9 | €5,128 | €8,567 | +€3,439 | +67.1% |
| Other amounts payable | 47/48 | €15,000 | €18,000 | +€3,000 | +20.0% |
| Accrued charges and deferred income | 492/3 | €10,367 | - | -€10,367 | |
| Remuneration, social security and pensions | 62 | €27,581 | €42,193 | +€14,612 | +53.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,943 | €9,247 | +€304 | +3.4% |
| Other operating charges | 640/8 | €11,335 | €6,197 | -€5,138 | -45.3% |
| Gross operating margin | 9900 | €107,668 | €110,108 | +€2,439 | +2.3% |
| Operating profit (loss) | 9901 | €59,810 | €52,470 | -€7,339 | -12.3% |
| Financial income | 75/76B | - | €139 | +€139 | |
| Recurring financial income | 75 | - | €139 | +€139 | |
| Financial charges | 65/66B | €229 | €4,376 | +€4,147 | +1,814% |
| Recurring financial charges | 65 | €229 | €4,376 | +€4,147 | +1,814% |
| Profit (loss) for the period before taxes | 9903 | €59,581 | €48,233 | -€11,348 | -19.0% |
| Income taxes | 67/77 | €11,273 | €9,793 | -€1,480 | -13.1% |
| Profit (loss) for the period | 9904 | €48,308 | €38,440 | -€9,868 | -20.4% |
| Profit (loss) for the period to be appropriated | 9905 | €48,308 | €38,440 | -€9,868 | -20.4% |
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.