VISIO PRODUCTIONS: what changed
VISIO PRODUCTIONS
Largest movements
- Cash -€1.4m
down €1.4m (-57.4%), from €2.4m to €1.0m
mainly Contributions, distributions and other (-€1.1m) and Tax, wage and social debts (-€278,332)
- Receivables within one year -€182,076
down €182,076 (-11.0%), from €1.7m to €1.5m
of which Other amounts receivable: -€151,209
- Reserves -€1.1m
down €1.1m (-33.8%), from €3.3m to €2.2m
of which Distributable reserves: -€1.1m
- Tax, wage and social debts -€278,332
no longer reported in 2025 (was €278,332)
- Short-term financial debts -€200,000
no longer reported in 2025 (was €200,000)
- Gross operating margin -€499,618
down €499,618 (-91.7%), from €545,108 to €45,490
- Financial income -€289,302
down €289,302 (-87.0%), from €332,390 to €43,088
- Taxes -€204,266
down €204,266 (-95.4%), from €214,180 to €9,913
- Depreciation +€16,402
up €16,402 (+210%), from €7,828 to €24,230
- Financial charges +€7,076
up €7,076 (+90.5%), from €7,820 to €14,896
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €4,876,696 | €3,307,845 | -€1.6m | -32.2% |
| Fixed assets | 21/28 | €828,626 | €816,196 | -€12,430 | -1.5% |
| Tangible fixed assets | 22/27 | €107,633 | €95,203 | -€12,430 | -11.5% |
| Furniture and vehicles | 24 | €107,633 | €95,203 | -€12,430 | -11.5% |
| Financial fixed assets | 28 | €720,993 | €720,993 | = | 0.0% |
| Current assets | 29/58 | €4,048,070 | €2,491,649 | -€1.6m | -38.4% |
| Amounts receivable within one year | 40/41 | €1,659,899 | €1,477,823 | -€182,076 | -11.0% |
| Trade receivables | 40 | €201,360 | €170,493 | -€30,868 | -15.3% |
| Other amounts receivable | 41 | €1,458,539 | €1,307,330 | -€151,209 | -10.4% |
| Cash at bank and in hand | 54/58 | €2,368,411 | €1,009,878 | -€1.4m | -57.4% |
| Deferred charges and accrued income | 490/1 | €19,761 | €3,949 | -€15,812 | -80.0% |
| Total equity and liabilities | 10/49 | €4,876,696 | €3,307,845 | -€1.6m | -32.2% |
| Equity | 10/15 | €4,350,891 | €3,262,346 | -€1.1m | -25.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €3,320,320 | €2,198,820 | -€1.1m | -33.8% |
| Non-distributable reserves | 130/1 | €68,820 | €68,820 | = | 0.0% |
| Reserves not available under the articles | 1311 | €68,820 | €68,820 | = | 0.0% |
| Distributable reserves | 133 | €3,251,500 | €2,130,000 | -€1.1m | -34.5% |
| Profit (loss) carried forward | 14 | €1,024,371 | €1,057,326 | +€32,956 | +3.2% |
| Amounts payable | 17/49 | €525,805 | €45,499 | -€480,306 | -91.3% |
| Amounts payable within one year | 42/48 | €525,805 | €45,499 | -€480,306 | -91.3% |
| Financial debts | 43 | €200,000 | - | -€200,000 | |
| Credit institutions | 430/8 | €200,000 | - | -€200,000 | |
| Trade debts | 44 | - | €3,076 | +€3,076 | |
| Suppliers | 440/4 | - | €3,076 | +€3,076 | |
| Taxes, remuneration and social security | 45 | €278,332 | - | -€278,332 | |
| Taxes | 450/3 | €278,332 | - | -€278,332 | |
| Other amounts payable | 47/48 | €47,473 | €42,423 | -€5,050 | -10.6% |
| Non-recurring operating income | 76A | €15,005 | - | -€15,005 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,828 | €24,230 | +€16,402 | +210% |
| Other operating charges | 640/8 | €5,553 | €6,583 | +€1,030 | +18.6% |
| Gross operating margin | 9900 | €545,108 | €45,490 | -€499,618 | -91.7% |
| Operating profit (loss) | 9901 | €531,727 | €14,677 | -€517,050 | -97.2% |
| Financial income | 75/76B | €332,390 | €43,088 | -€289,302 | -87.0% |
| Recurring financial income | 75 | €332,390 | €43,088 | -€289,302 | -87.0% |
| Financial charges | 65/66B | €7,820 | €14,896 | +€7,076 | +90.5% |
| Recurring financial charges | 65 | €7,820 | €14,896 | +€7,076 | +90.5% |
| Profit (loss) for the period before taxes | 9903 | €856,297 | €42,869 | -€813,428 | -95.0% |
| Income taxes | 67/77 | €214,180 | €9,913 | -€204,266 | -95.4% |
| Profit (loss) for the period | 9904 | €642,117 | €32,956 | -€609,161 | -94.9% |
| Profit (loss) for the period to be appropriated | 9905 | €642,117 | €32,956 | -€609,161 | -94.9% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 7 November 2026 via checked.be.