VISAERIS: 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.
VISAERIS
Largest movements
- Cash +€49,533
up €49,533 (+37273.9%), from €133 to €49,666
mainly Net result for the year (+€27,913) and Tax, wage and social debts (+€18,610)
- Reserves +€27,913
new in 2024: €27,913
- Tax, wage and social debts +€18,610
new in 2024: €18,610
of which Remuneration and social security: +€10,000
- Trade debts +€2,077
new in 2024: €2,077
- Accrued charges and deferred income +€750
new in 2024: €750
- Gross operating margin +€35,857
new in 2024: €35,857
- Taxes +€7,135
new in 2024: €7,135
- Other operating charges +€535
up €535 (+490.4%), from €109 to €644
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €9,271 | €58,814 | +€49,543 | +534.4% |
| Current assets | 29/58 | €9,271 | €58,814 | +€49,543 | +534.4% |
| Stocks and contracts in progress | 3 | €9,119 | €9,119 | = | 0.0% |
| Stocks | 30/36 | €9,119 | €9,119 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €20 | €29 | +€9 | +47.2% |
| Other amounts receivable | 41 | €20 | €29 | +€9 | +47.2% |
| Cash at bank and in hand | 54/58 | €133 | €49,666 | +€49,533 | +37273.9% |
| Total equity and liabilities | 10/49 | €9,271 | €58,814 | +€49,543 | +534.4% |
| Equity | 10/15 | €3,573 | €31,486 | +€27,913 | +781.2% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | - | €27,913 | +€27,913 | |
| Distributable reserves | 133 | - | €27,913 | +€27,913 | |
| Profit (loss) carried forward | 14 | €573 | €573 | = | 0.0% |
| Amounts payable | 17/49 | €5,698 | €27,328 | +€21,630 | +379.6% |
| Amounts payable within one year | 42/48 | €5,698 | €26,578 | +€20,880 | +366.4% |
| Trade debts | 44 | - | €2,077 | +€2,077 | |
| Suppliers | 440/4 | - | €2,077 | +€2,077 | |
| Taxes, remuneration and social security | 45 | - | €18,610 | +€18,610 | |
| Taxes | 450/3 | - | €8,610 | +€8,610 | |
| Remuneration and social security | 454/9 | - | €10,000 | +€10,000 | |
| Other amounts payable | 47/48 | €5,698 | €5,891 | +€193 | +3.4% |
| Accrued charges and deferred income | 492/3 | - | €750 | +€750 | |
| Other operating charges | 640/8 | €109 | €644 | +€535 | +490.4% |
| Gross operating margin | 9900 | - | €35,857 | +€35,857 | |
| Operating profit (loss) | 9901 | -€109 | €35,213 | +€35,322 | |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €63 | €166 | +€103 | +164.2% |
| Recurring financial charges | 65 | €63 | €166 | +€103 | +164.2% |
| Profit (loss) for the period before taxes | 9903 | -€172 | €35,048 | +€35,220 | |
| Income taxes | 67/77 | - | €7,135 | +€7,135 | |
| Profit (loss) for the period | 9904 | -€172 | €27,913 | +€28,085 | |
| Profit (loss) for the period to be appropriated | 9905 | -€172 | €27,913 | +€28,085 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.