Viscom Invest: 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.
Viscom Invest
Largest movements
- Cash +€37,470
up €37,470 (+519%), from €7,217 to €44,687
mainly Contributions, distributions and other (+€300,000) and Net result for the year (+€643)
- Contributions +€300,000
up €300,000 (+60.0%), from €500,000 to €800,000
- Other debts -€194,171
down €194,171 (-74.1%), from €262,128 to €67,956
- Debts after one year -€42,031
down €42,031 (-3.6%), from €1.2m to €1.1m
of which Financial debts: -€42,031
- Gross operating margin -€7,169
down €7,169 (-11.1%), from €64,404 to €57,235
- Taxes -€2,311
down €2,311 (-90.1%), from €2,565 to €254
- Other operating charges +€1,060
up €1,060 (+163%), from €649 to €1,709
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 | €2,229,544 | €2,267,292 | +€37,748 | +1.7% |
| Fixed assets | 21/28 | €2,161,250 | €2,161,250 | = | 0.0% |
| Financial fixed assets | 28 | €2,161,250 | €2,161,250 | = | 0.0% |
| Current assets | 29/58 | €68,294 | €106,042 | +€37,748 | +55.3% |
| Amounts receivable within one year | 40/41 | €60,618 | €60,896 | +€278 | +0.5% |
| Trade receivables | 40 | €60,500 | €58,650 | -€1,850 | -3.1% |
| Other amounts receivable | 41 | €118 | €2,246 | +€2,128 | +1,807% |
| Cash at bank and in hand | 54/58 | €7,217 | €44,687 | +€37,470 | +519% |
| Deferred charges and accrued income | 490/1 | €459 | €459 | +€0 | +0.1% |
| Total equity and liabilities | 10/49 | €2,229,544 | €2,267,292 | +€37,748 | +1.7% |
| Equity | 10/15 | €578,673 | €879,316 | +€300,643 | +52.0% |
| Contributions | 10/11 | €500,000 | €800,000 | +€300,000 | +60.0% |
| Profit (loss) carried forward | 14 | €78,673 | €79,316 | +€643 | +0.8% |
| Amounts payable | 17/49 | €1,650,871 | €1,387,976 | -€262,895 | -15.9% |
| Amounts payable after more than one year | 17 | €1,173,578 | €1,131,547 | -€42,031 | -3.6% |
| Financial debts | 170/4 | €1,173,578 | €1,131,547 | -€42,031 | -3.6% |
| Other amounts payable | 178/9 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €475,795 | €256,428 | -€219,366 | -46.1% |
| Current portion of amounts payable after more than one year | 42 | €164,286 | €164,286 | = | 0.0% |
| Trade debts | 44 | €21,215 | €15,214 | -€6,002 | -28.3% |
| Suppliers | 440/4 | €21,215 | €15,214 | -€6,002 | -28.3% |
| Taxes, remuneration and social security | 45 | €28,166 | €8,973 | -€19,193 | -68.1% |
| Taxes | 450/3 | €28,166 | €8,973 | -€19,193 | -68.1% |
| Other amounts payable | 47/48 | €262,128 | €67,956 | -€194,171 | -74.1% |
| Accrued charges and deferred income | 492/3 | €1,498 | €0 | -€1,498 | -100% |
| Non-recurring operating income | 76A | €35,000 | €0 | -€35,000 | -100% |
| Other operating charges | 640/8 | €649 | €1,709 | +€1,060 | +163% |
| Gross operating margin | 9900 | €64,404 | €57,235 | -€7,169 | -11.1% |
| Operating profit (loss) | 9901 | €63,755 | €55,526 | -€8,229 | -12.9% |
| Financial income | 75/76B | - | €226 | +€226 | |
| Recurring financial income | 75 | - | €226 | +€226 | |
| Financial charges | 65/66B | €54,475 | €54,854 | +€380 | +0.7% |
| Recurring financial charges | 65 | €54,475 | €54,854 | +€380 | +0.7% |
| Profit (loss) for the period before taxes | 9903 | €9,280 | €898 | -€8,383 | -90.3% |
| Income taxes | 67/77 | €2,565 | €254 | -€2,311 | -90.1% |
| Profit (loss) for the period | 9904 | €6,715 | €643 | -€6,071 | -90.4% |
| Profit (loss) for the period to be appropriated | 9905 | €6,715 | €643 | -€6,071 | -90.4% |
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 19 October 2026 via checked.be.