Visio-ID: 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.
Visio-ID
Largest movements
- Cash +€58,468
up €58,468 (+53.7%), from €108,926 to €167,395
mainly Receivables within one year (+€42,830) and Net result for the year (+€31,258)
- Receivables within one year -€42,830
down €42,830 (-48.5%), from €88,277 to €45,447
of which Trade receivables: -€35,734
- Tangible fixed assets -€3,294
down €3,294 (-16.0%), from €20,550 to €17,257
of which Other tangible fixed assets: -€2,564
- Tax, wage and social debts +€6,176
new in 2025: €6,176
- Other debts +€2,962
up €2,962 (+9.7%), from €30,659 to €33,621
- Gross operating margin -€12,617
down €12,617 (-20.4%), from €61,803 to €49,186
- Taxes -€2,224
down €2,224 (-18.1%), from €12,304 to €10,080
- Depreciation +€2,062
up €2,062 (+46.3%), from €4,456 to €6,517
- Financial charges -€621
down €621 (-39.5%), from €1,570 to €949
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 | €224,019 | €234,667 | +€10,648 | +4.8% |
| Fixed assets | 21/28 | €20,800 | €17,257 | -€3,544 | -17.0% |
| Tangible fixed assets | 22/27 | €20,550 | €17,257 | -€3,294 | -16.0% |
| Furniture and vehicles | 24 | €14,160 | €13,431 | -€729 | -5.2% |
| Other tangible fixed assets | 26 | €6,390 | €3,826 | -€2,564 | -40.1% |
| Financial fixed assets | 28 | €250 | - | -€250 | |
| Current assets | 29/58 | €203,219 | €217,410 | +€14,191 | +7.0% |
| Stocks and contracts in progress | 3 | €2,661 | €3,062 | +€401 | +15.1% |
| Stocks | 30/36 | €2,661 | €3,062 | +€401 | +15.1% |
| Amounts receivable within one year | 40/41 | €88,277 | €45,447 | -€42,830 | -48.5% |
| Trade receivables | 40 | €78,761 | €43,027 | -€35,734 | -45.4% |
| Other amounts receivable | 41 | €9,516 | €2,420 | -€7,096 | -74.6% |
| Cash at bank and in hand | 54/58 | €108,926 | €167,395 | +€58,468 | +53.7% |
| Deferred charges and accrued income | 490/1 | €3,355 | €1,507 | -€1,848 | -55.1% |
| Total equity and liabilities | 10/49 | €224,019 | €234,667 | +€10,648 | +4.8% |
| Equity | 10/15 | €185,512 | €186,770 | +€1,258 | +0.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €25,860 | €25,860 | = | 0.0% |
| Distributable reserves | 133 | €25,860 | €25,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €153,452 | €154,710 | +€1,258 | +0.8% |
| Amounts payable | 17/49 | €38,508 | €47,897 | +€9,389 | +24.4% |
| Amounts payable within one year | 42/48 | €38,508 | €47,897 | +€9,389 | +24.4% |
| Trade debts | 44 | €7,849 | €8,100 | +€251 | +3.2% |
| Suppliers | 440/4 | €7,849 | €8,100 | +€251 | +3.2% |
| Taxes, remuneration and social security | 45 | - | €6,176 | +€6,176 | |
| Taxes | 450/3 | - | €6,176 | +€6,176 | |
| Other amounts payable | 47/48 | €30,659 | €33,621 | +€2,962 | +9.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,456 | €6,517 | +€2,062 | +46.3% |
| Other operating charges | 640/8 | €147 | €645 | +€498 | +337.9% |
| Gross operating margin | 9900 | €61,803 | €49,186 | -€12,617 | -20.4% |
| Operating profit (loss) | 9901 | €57,199 | €42,023 | -€15,176 | -26.5% |
| Financial income | 75/76B | €260 | €264 | +€4 | +1.6% |
| Recurring financial income | 75 | €260 | €264 | +€4 | +1.6% |
| Financial charges | 65/66B | €1,570 | €949 | -€621 | -39.5% |
| Recurring financial charges | 65 | €1,570 | €949 | -€621 | -39.5% |
| Profit (loss) for the period before taxes | 9903 | €55,889 | €41,338 | -€14,551 | -26.0% |
| Income taxes | 67/77 | €12,304 | €10,080 | -€2,224 | -18.1% |
| Profit (loss) for the period | 9904 | €43,586 | €31,258 | -€12,327 | -28.3% |
| Profit (loss) for the period to be appropriated | 9905 | €43,586 | €31,258 | -€12,327 | -28.3% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.