VISALI CONSULTANCY: 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.
VISALI CONSULTANCY
Largest movements
- Tangible fixed assets -€13,496
down €13,496 (-24.3%), from €55,576 to €42,080
of which Furniture and vehicles: -€11,617
- Receivables within one year +€13,312
up €13,312 (+30.2%), from €44,132 to €57,444
of which Other amounts receivable: +€22,139
- Cash +€4,744
up €4,744 (+5.7%), from €82,948 to €87,692
mainly Net result for the year (+€24,242) and Depreciation (+€14,543)
- Profit (loss) carried forward +€24,242
new in 2025: €24,242
- Other debts -€14,990
no longer reported in 2025 (was €14,990)
- Debts after one year -€9,519
down €9,519 (-43.8%), from €21,751 to €12,232
- Tax, wage and social debts +€4,470
up €4,470 (+19.8%), from €22,530 to €27,000
of which Taxes: +€8,210
- Gross operating margin -€52,291
down €52,291 (-52.3%), from €99,948 to €47,657
- Taxes -€10,580
down €10,580 (-56.3%), from €18,790 to €8,210
- Depreciation +€3,818
up €3,818 (+35.6%), from €10,725 to €14,543
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 | €182,656 | €187,466 | +€4,810 | +2.6% |
| Fixed assets | 21/28 | €55,576 | €42,080 | -€13,496 | -24.3% |
| Tangible fixed assets | 22/27 | €55,576 | €42,080 | -€13,496 | -24.3% |
| Furniture and vehicles | 24 | €43,915 | €32,298 | -€11,617 | -26.5% |
| Other tangible fixed assets | 26 | €11,661 | €9,782 | -€1,879 | -16.1% |
| Current assets | 29/58 | €127,080 | €145,386 | +€18,306 | +14.4% |
| Amounts receivable within one year | 40/41 | €44,132 | €57,444 | +€13,312 | +30.2% |
| Trade receivables | 40 | €19,633 | €10,806 | -€8,827 | -45.0% |
| Other amounts receivable | 41 | €24,499 | €46,638 | +€22,139 | +90.4% |
| Cash at bank and in hand | 54/58 | €82,948 | €87,692 | +€4,744 | +5.7% |
| Deferred charges and accrued income | 490/1 | - | €250 | +€250 | |
| Total equity and liabilities | 10/49 | €182,656 | €187,466 | +€4,810 | +2.6% |
| Equity | 10/15 | €114,097 | €138,339 | +€24,242 | +21.2% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €111,597 | €111,597 | = | 0.0% |
| Distributable reserves | 133 | €111,597 | €111,597 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | €24,242 | +€24,242 | |
| Amounts payable | 17/49 | €68,559 | €49,127 | -€19,432 | -28.3% |
| Amounts payable after more than one year | 17 | €21,751 | €12,232 | -€9,519 | -43.8% |
| Financial debts | 170/4 | €21,751 | €12,232 | -€9,519 | -43.8% |
| Amounts payable within one year | 42/48 | €46,808 | €36,895 | -€9,913 | -21.2% |
| Current portion of amounts payable after more than one year | 42 | €9,288 | €9,519 | +€231 | +2.5% |
| Trade debts | 44 | - | €376 | +€376 | |
| Suppliers | 440/4 | - | €376 | +€376 | |
| Taxes, remuneration and social security | 45 | €22,530 | €27,000 | +€4,470 | +19.8% |
| Taxes | 450/3 | €18,790 | €27,000 | +€8,210 | +43.7% |
| Remuneration and social security | 454/9 | €3,740 | - | -€3,740 | |
| Other amounts payable | 47/48 | €14,990 | - | -€14,990 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,725 | €14,543 | +€3,818 | +35.6% |
| Other operating charges | 640/8 | €98 | €467 | +€369 | +376.5% |
| Gross operating margin | 9900 | €99,948 | €47,657 | -€52,291 | -52.3% |
| Operating profit (loss) | 9901 | €89,125 | €32,647 | -€56,478 | -63.4% |
| Financial income | 75/76B | - | €525 | +€525 | |
| Recurring financial income | 75 | - | €525 | +€525 | |
| Financial charges | 65/66B | €950 | €720 | -€230 | -24.2% |
| Recurring financial charges | 65 | €950 | €720 | -€230 | -24.2% |
| Profit (loss) for the period before taxes | 9903 | €88,175 | €32,452 | -€55,723 | -63.2% |
| Income taxes | 67/77 | €18,790 | €8,210 | -€10,580 | -56.3% |
| Profit (loss) for the period | 9904 | €69,385 | €24,242 | -€45,143 | -65.1% |
| Profit (loss) for the period to be appropriated | 9905 | €69,385 | €24,242 | -€45,143 | -65.1% |
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 3 October 2026 via checked.be.