VISCIO INFITINA: 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.
VISCIO INFITINA
Largest movements
- Receivables within one year +€78,904
up €78,904 (+58.8%), from €134,158 to €213,062
- Cash -€13,246
down €13,246 (-88.6%), from €14,955 to €1,709
mainly Receivables within one year (-€78,904) and Tax, wage and social debts (-€14,636)
- Profit (loss) carried forward +€70,435
up €70,435 (+40.6%), from €173,408 to €243,843
- Tax, wage and social debts -€14,636
down €14,636 (-33.2%), from €44,044 to €29,408
- Current portion of long-term debt +€6,745
new in 2025: €6,745
- Gross operating margin +€15,051
up €15,051 (+19.9%), from €75,637 to €90,688
- Financial income +€4,919
up €4,919 (+88.3%), from €5,572 to €10,491
- Taxes +€1,164
up €1,164 (+5.7%), from €20,271 to €21,434
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.
Derived cash bridge
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 | €223,636 | €286,374 | +€62,738 | +28.1% |
| Fixed assets | 21/28 | €2,697 | €1,898 | -€799 | -29.6% |
| Tangible fixed assets | 22/27 | €2,697 | €1,898 | -€799 | -29.6% |
| Furniture and vehicles | 24 | €997 | €631 | -€366 | -36.7% |
| Other tangible fixed assets | 26 | €1,700 | €1,267 | -€433 | -25.5% |
| Current assets | 29/58 | €220,939 | €284,476 | +€63,537 | +28.8% |
| Amounts receivable after more than one year | 29 | €51,000 | €51,000 | = | 0.0% |
| Other amounts receivable | 291 | €51,000 | €51,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €134,158 | €213,062 | +€78,904 | +58.8% |
| Other amounts receivable | 41 | €134,158 | €213,062 | +€78,904 | +58.8% |
| Cash at bank and in hand | 54/58 | €14,955 | €1,709 | -€13,246 | -88.6% |
| Deferred charges and accrued income | 490/1 | €20,826 | €18,704 | -€2,122 | -10.2% |
| Total equity and liabilities | 10/49 | €223,636 | €286,374 | +€62,738 | +28.1% |
| Equity | 10/15 | €176,408 | €246,843 | +€70,435 | +39.9% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €173,408 | €243,843 | +€70,435 | +40.6% |
| Amounts payable | 17/49 | €47,228 | €39,530 | -€7,697 | -16.3% |
| Amounts payable within one year | 42/48 | €46,921 | €39,530 | -€7,391 | -15.8% |
| Current portion of amounts payable after more than one year | 42 | - | €6,745 | +€6,745 | |
| Trade debts | 44 | €2,877 | €3,378 | +€501 | +17.4% |
| Suppliers | 440/4 | €2,877 | €3,378 | +€501 | +17.4% |
| Taxes, remuneration and social security | 45 | €44,044 | €29,408 | -€14,636 | -33.2% |
| Taxes | 450/3 | €44,044 | €29,408 | -€14,636 | -33.2% |
| Accrued charges and deferred income | 492/3 | €307 | €0 | -€307 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €535 | €799 | +€264 | +49.4% |
| Other operating charges | 640/8 | €926 | €1,332 | +€406 | +43.9% |
| Gross operating margin | 9900 | €75,637 | €90,688 | +€15,051 | +19.9% |
| Operating profit (loss) | 9901 | €74,176 | €88,557 | +€14,381 | +19.4% |
| Financial income | 75/76B | €5,572 | €10,491 | +€4,919 | +88.3% |
| Recurring financial income | 75 | €5,572 | €10,491 | +€4,919 | +88.3% |
| Financial charges | 65/66B | €2,677 | €3,375 | +€698 | +26.1% |
| Recurring financial charges | 65 | €2,677 | €3,375 | +€698 | +26.1% |
| Profit (loss) for the period before taxes | 9903 | €77,071 | €95,672 | +€18,601 | +24.1% |
| Income taxes | 67/77 | €20,271 | €21,434 | +€1,164 | +5.7% |
| Profit (loss) for the period | 9904 | €56,800 | €74,238 | +€17,438 | +30.7% |
| Profit (loss) for the period to be appropriated | 9905 | €56,800 | €74,238 | +€17,438 | +30.7% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 26 October 2026 via checked.be.