VISIODENT: 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.
VISIODENT
Largest movements
- Cash +€213,951
up €213,951 (+409.6%), from €52,230 to €266,182
mainly Net result for the year (+€253,316) and Other debts (+€134,050)
- Tangible fixed assets -€19,383
down €19,383 (-4.7%), from €413,877 to €394,494
of which Furniture and vehicles: -€18,442
- Receivables within one year -€17,828
no longer reported in 2025 (was €17,828)
- Other debts +€134,050
up €134,050 (+568.9%), from €23,561 to €157,611
- Tax, wage and social debts +€56,191
up €56,191 (+319.5%), from €17,587 to €73,778
of which Taxes: +€55,343
- Debts after one year -€19,200
down €19,200 (-13.2%), from €145,600 to €126,400
No income-statement line moved by more than 1% of the activity.
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 | €485,761 | €661,259 | +€175,498 | +36.1% |
| Fixed assets | 21/28 | €413,877 | €394,494 | -€19,383 | -4.7% |
| Tangible fixed assets | 22/27 | €413,877 | €394,494 | -€19,383 | -4.7% |
| Land and buildings | 22 | €338,920 | €321,564 | -€17,357 | -5.1% |
| Plant, machinery and equipment | 23 | €20,587 | €37,003 | +€16,416 | +79.7% |
| Furniture and vehicles | 24 | €54,370 | €35,928 | -€18,442 | -33.9% |
| Current assets | 29/58 | €71,884 | €266,765 | +€194,882 | +271.1% |
| Amounts receivable within one year | 40/41 | €17,828 | - | -€17,828 | |
| Other amounts receivable | 41 | €17,828 | - | -€17,828 | |
| Cash at bank and in hand | 54/58 | €52,230 | €266,182 | +€213,951 | +409.6% |
| Deferred charges and accrued income | 490/1 | €1,826 | €584 | -€1,242 | -68.0% |
| Total equity and liabilities | 10/49 | €485,761 | €661,259 | +€175,498 | +36.1% |
| Equity | 10/15 | €274,610 | €277,926 | +€3,316 | +1.2% |
| Contributions | 10/11 | €20,460 | €20,460 | = | 0.0% |
| Reserves | 13 | €254,150 | €257,466 | +€3,316 | +1.3% |
| Distributable reserves | 133 | €254,150 | €257,466 | +€3,316 | +1.3% |
| Amounts payable | 17/49 | €211,151 | €383,333 | +€172,182 | +81.5% |
| Amounts payable after more than one year | 17 | €145,600 | €126,400 | -€19,200 | -13.2% |
| Financial debts | 170/4 | €145,600 | €126,400 | -€19,200 | -13.2% |
| Amounts payable within one year | 42/48 | €65,551 | €256,933 | +€191,382 | +292.0% |
| Current portion of amounts payable after more than one year | 42 | €19,200 | €19,200 | = | 0.0% |
| Trade debts | 44 | €5,202 | €6,344 | +€1,142 | +22.0% |
| Suppliers | 440/4 | €5,202 | €6,344 | +€1,142 | +22.0% |
| Taxes, remuneration and social security | 45 | €17,587 | €73,778 | +€56,191 | +319.5% |
| Taxes | 450/3 | €11,985 | €67,329 | +€55,343 | +461.8% |
| Remuneration and social security | 454/9 | €5,602 | €6,449 | +€847 | +15.1% |
| Other amounts payable | 47/48 | €23,561 | €157,611 | +€134,050 | +568.9% |
| Remuneration, social security and pensions | 62 | €31,432 | €29,243 | -€2,189 | -7.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €40,223 | €41,810 | +€1,588 | +3.9% |
| Other operating charges | 640/8 | €1,966 | €1,356 | -€610 | -31.0% |
| Gross operating margin | 9900 | €404,773 | €404,533 | -€240 | -0.1% |
| Operating profit (loss) | 9901 | €331,153 | €332,123 | +€970 | +0.3% |
| Financial income | 75/76B | €529 | €1,920 | +€1,391 | +263.0% |
| Recurring financial income | 75 | €529 | €1,920 | +€1,391 | +263.0% |
| Financial charges | 65/66B | €3,362 | €2,450 | -€911 | -27.1% |
| Recurring financial charges | 65 | €3,362 | €2,450 | -€911 | -27.1% |
| Profit (loss) for the period before taxes | 9903 | €328,320 | €331,593 | +€3,273 | +1.0% |
| Income taxes | 67/77 | €77,119 | €78,277 | +€1,158 | +1.5% |
| Profit (loss) for the period | 9904 | €251,201 | €253,316 | +€2,114 | +0.8% |
| Profit (loss) for the period to be appropriated | 9905 | €251,201 | €253,316 | +€2,114 | +0.8% |
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 4 October 2026 via checked.be.