Visento: 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.
Visento
Largest movements
- Tangible fixed assets +€6,123
up €6,123 (+67.5%), from €9,065 to €15,188
- Receivables within one year -€4,322
down €4,322 (-35.9%), from €12,034 to €7,712
of which Trade receivables: -€5,995
- Cash +€1,610
up €1,610 (+183.0%), from €880 to €2,490
mainly Net result for the year (+€8,053) and Depreciation (+€4,961)
- Reserves +€8,053
up €8,053 (+87.9%), from €9,164 to €17,216
- Advances received -€4,832
no longer reported in 2025 (was €4,832)
- Tax, wage and social debts +€1,925
up €1,925 (+35.2%), from €5,462 to €7,387
- Trade debts -€1,691
down €1,691 (-61.3%), from €2,758 to €1,067
- Depreciation +€2,905
up €2,905 (+141.3%), from €2,056 to €4,961
- Taxes +€946
up €946 (+35.2%), from €2,689 to €3,635
- Financial income +€550
up €550 (+11175.4%), from €5 to €555
- Gross operating margin +€419
up €419 (+2.5%), from €16,835 to €17,254
- Other operating charges -€337
down €337 (-59.0%), from €571 to €234
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 | €25,216 | €28,670 | +€3,455 | +13.7% |
| Fixed assets | 21/28 | €9,065 | €15,188 | +€6,123 | +67.5% |
| Tangible fixed assets | 22/27 | €9,065 | €15,188 | +€6,123 | +67.5% |
| Plant, machinery and equipment | 23 | €9,065 | €15,188 | +€6,123 | +67.5% |
| Current assets | 29/58 | €16,150 | €13,482 | -€2,668 | -16.5% |
| Stocks and contracts in progress | 3 | €3,200 | €3,200 | = | 0.0% |
| Stocks | 30/36 | €3,200 | €3,200 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €12,034 | €7,712 | -€4,322 | -35.9% |
| Trade receivables | 40 | €7,141 | €1,146 | -€5,995 | -83.9% |
| Other amounts receivable | 41 | €4,893 | €6,566 | +€1,673 | +34.2% |
| Cash at bank and in hand | 54/58 | €880 | €2,490 | +€1,610 | +183.0% |
| Deferred charges and accrued income | 490/1 | €36 | €80 | +€44 | +122.2% |
| Total equity and liabilities | 10/49 | €25,216 | €28,670 | +€3,455 | +13.7% |
| Equity | 10/15 | €12,164 | €20,216 | +€8,053 | +66.2% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €9,164 | €17,216 | +€8,053 | +87.9% |
| Distributable reserves | 133 | €9,164 | €17,216 | +€8,053 | +87.9% |
| Amounts payable | 17/49 | €13,052 | €8,454 | -€4,598 | -35.2% |
| Amounts payable within one year | 42/48 | €13,052 | €8,454 | -€4,598 | -35.2% |
| Trade debts | 44 | €2,758 | €1,067 | -€1,691 | -61.3% |
| Suppliers | 440/4 | €2,758 | €1,067 | -€1,691 | -61.3% |
| Advances received on contracts in progress | 46 | €4,832 | - | -€4,832 | |
| Taxes, remuneration and social security | 45 | €5,462 | €7,387 | +€1,925 | +35.2% |
| Taxes | 450/3 | €5,462 | €7,387 | +€1,925 | +35.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,056 | €4,961 | +€2,905 | +141.3% |
| Other operating charges | 640/8 | €571 | €234 | -€337 | -59.0% |
| Gross operating margin | 9900 | €16,835 | €17,254 | +€419 | +2.5% |
| Operating profit (loss) | 9901 | €14,208 | €12,059 | -€2,150 | -15.1% |
| Financial income | 75/76B | €5 | €555 | +€550 | +11175.4% |
| Recurring financial income | 75 | €5 | €555 | +€550 | +11175.4% |
| Financial charges | 65/66B | €943 | €926 | -€17 | -1.8% |
| Recurring financial charges | 65 | €943 | €926 | -€17 | -1.8% |
| Profit (loss) for the period before taxes | 9903 | €13,270 | €11,688 | -€1,582 | -11.9% |
| Income taxes | 67/77 | €2,689 | €3,635 | +€946 | +35.2% |
| Profit (loss) for the period | 9904 | €10,581 | €8,053 | -€2,529 | -23.9% |
| Profit (loss) for the period to be appropriated | 9905 | €10,581 | €8,053 | -€2,529 | -23.9% |
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 29 September 2026 via checked.be.