VISIO CONSULTING: 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.
VISIO CONSULTING
Largest movements
- Cash +€3,518
up €3,518 (+77.5%), from €4,539 to €8,057
mainly Net result for the year (+€8,750) and Tax, wage and social debts (+€3,361)
- Receivables within one year +€1,424
up €1,424 (+7.2%), from €19,868 to €21,292
of which Trade receivables: +€1,674
- Tangible fixed assets +€1,178
up €1,178 (+62.5%), from €1,884 to €3,062
- Profit (loss) carried forward +€8,750
up €8,750 (+163%), from €5,382 to €14,132
- Other debts -€3,504
no longer reported in 2024 (was €3,504)
- Tax, wage and social debts +€3,361
up €3,361 (+58.7%), from €5,725 to €9,086
- Trade debts -€2,487
down €2,487 (-74.2%), from €3,350 to €863
- Turnover +€21,822
up €21,822 (+14.4%), from €151,223 to €173,045
- Gross operating margin +€14,652
up €14,652 (+30,525%), from €48 to €14,700
- Purchases and services +€7,170
up €7,170 (+4.7%), from €151,175 to €158,345
- Taxes +€2,496
up €2,496 (+396%), from €631 to €3,127
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.
Derived cash bridge
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 | €27,961 | €34,081 | +€6,120 | +21.9% |
| Fixed assets | 21/28 | €3,554 | €4,732 | +€1,178 | +33.1% |
| Tangible fixed assets | 22/27 | €1,884 | €3,062 | +€1,178 | +62.5% |
| Furniture and vehicles | 24 | €1,884 | €3,062 | +€1,178 | +62.5% |
| Financial fixed assets | 28 | €1,670 | €1,670 | = | 0.0% |
| Current assets | 29/58 | €24,407 | €29,349 | +€4,942 | +20.2% |
| Amounts receivable within one year | 40/41 | €19,868 | €21,292 | +€1,424 | +7.2% |
| Trade receivables | 40 | €19,618 | €21,292 | +€1,674 | +8.5% |
| Other amounts receivable | 41 | €250 | - | -€250 | |
| Cash at bank and in hand | 54/58 | €4,539 | €8,057 | +€3,518 | +77.5% |
| Total equity and liabilities | 10/49 | €27,961 | €34,081 | +€6,120 | +21.9% |
| Equity | 10/15 | €15,382 | €24,132 | +€8,750 | +56.9% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Capital | 10 | €10,000 | €10,000 | = | 0.0% |
| Issued capital | 100 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €5,382 | €14,132 | +€8,750 | +163% |
| Amounts payable | 17/49 | €12,579 | €9,949 | -€2,630 | -20.9% |
| Amounts payable within one year | 42/48 | €12,579 | €9,949 | -€2,630 | -20.9% |
| Trade debts | 44 | €3,350 | €863 | -€2,487 | -74.2% |
| Suppliers | 440/4 | €3,350 | €863 | -€2,487 | -74.2% |
| Taxes, remuneration and social security | 45 | €5,725 | €9,086 | +€3,361 | +58.7% |
| Taxes | 450/3 | €5,725 | €9,086 | +€3,361 | +58.7% |
| Other amounts payable | 47/48 | €3,504 | - | -€3,504 | |
| Turnover | 70 | €151,223 | €173,045 | +€21,822 | +14.4% |
| Goods, raw materials, services and sundry goods | 60/61 | €151,175 | €158,345 | +€7,170 | +4.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,100 | €1,238 | +€138 | +12.5% |
| Other operating charges | 640/8 | - | €1,260 | +€1,260 | |
| Gross operating margin | 9900 | €48 | €14,700 | +€14,652 | +30,525% |
| Operating profit (loss) | 9901 | -€1,052 | €12,202 | +€13,254 | |
| Financial charges | 65/66B | €317 | €325 | +€8 | +2.5% |
| Recurring financial charges | 65 | €317 | €325 | +€8 | +2.5% |
| Profit (loss) for the period before taxes | 9903 | -€1,369 | €11,877 | +€13,246 | |
| Income taxes | 67/77 | €631 | €3,127 | +€2,496 | +396% |
| Profit (loss) for the period | 9904 | -€2,000 | €8,750 | +€10,750 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,000 | €8,750 | +€10,750 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.