VISIOMEDIA: 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.
VISIOMEDIA
Largest movements
- Current investments +€60,000
new in 2025: €60,000
- Receivables within one year -€27,271
down €27,271 (-56.9%), from €47,930 to €20,659
of which Other amounts receivable: -€31,349
- Tangible fixed assets -€7,873
down €7,873 (-1.4%), from €574,203 to €566,329
of which Land and buildings: -€10,984
- Reserves +€68,000
up €68,000 (+28.9%), from €235,000 to €303,000
of which Distributable reserves: +€68,000
- Debts after one year -€47,010
down €47,010 (-18.0%), from €261,492 to €214,482
- Tax, wage and social debts +€10,340
up €10,340 (+663%), from €1,560 to €11,900
- Gross operating margin +€25,444
up €25,444 (+22.9%), from €111,035 to €136,479
- Taxes +€4,693
up €4,693 (+17.3%), from €27,203 to €31,896
- Depreciation +€4,446
up €4,446 (+24.6%), from €18,072 to €22,518
- Financial charges +€2,125
up €2,125 (+27.9%), from €7,610 to €9,735
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.
Derived cash bridge
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 | €658,185 | €690,413 | +€32,229 | +4.9% |
| Fixed assets | 21/28 | €574,203 | €566,329 | -€7,873 | -1.4% |
| Tangible fixed assets | 22/27 | €574,203 | €566,329 | -€7,873 | -1.4% |
| Land and buildings | 22 | €571,683 | €560,699 | -€10,984 | -1.9% |
| Plant, machinery and equipment | 23 | €2,459 | €5,630 | +€3,171 | +129% |
| Furniture and vehicles | 24 | €61 | - | -€61 | |
| Current assets | 29/58 | €83,982 | €124,084 | +€40,102 | +47.8% |
| Stocks and contracts in progress | 3 | €2,039 | €1,631 | -€408 | -20.0% |
| Stocks | 30/36 | €2,039 | €1,631 | -€408 | -20.0% |
| Amounts receivable within one year | 40/41 | €47,930 | €20,659 | -€27,271 | -56.9% |
| Trade receivables | 40 | €14,453 | €18,530 | +€4,077 | +28.2% |
| Other amounts receivable | 41 | €33,477 | €2,129 | -€31,349 | -93.6% |
| Current investments | 50/53 | - | €60,000 | +€60,000 | |
| Cash at bank and in hand | 54/58 | €30,241 | €37,034 | +€6,793 | +22.5% |
| Deferred charges and accrued income | 490/1 | €3,772 | €4,760 | +€988 | +26.2% |
| Total equity and liabilities | 10/49 | €658,185 | €690,413 | +€32,229 | +4.9% |
| Equity | 10/15 | €346,119 | €414,603 | +€68,484 | +19.8% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €235,000 | €303,000 | +€68,000 | +28.9% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,000 | €2,000 | = | 0.0% |
| Distributable reserves | 133 | €233,000 | €301,000 | +€68,000 | +29.2% |
| Profit (loss) carried forward | 14 | €91,119 | €91,603 | +€484 | +0.5% |
| Amounts payable | 17/49 | €312,066 | €275,811 | -€36,256 | -11.6% |
| Amounts payable after more than one year | 17 | €261,492 | €214,482 | -€47,010 | -18.0% |
| Financial debts | 170/4 | €261,492 | €214,482 | -€47,010 | -18.0% |
| Amounts payable within one year | 42/48 | €48,120 | €61,030 | +€12,910 | +26.8% |
| Current portion of amounts payable after more than one year | 42 | €45,748 | €47,010 | +€1,262 | +2.8% |
| Trade debts | 44 | €407 | €2,120 | +€1,712 | +421% |
| Suppliers | 440/4 | €407 | €2,120 | +€1,712 | +421% |
| Taxes, remuneration and social security | 45 | €1,560 | €11,900 | +€10,340 | +663% |
| Taxes | 450/3 | €1,560 | €11,900 | +€10,340 | +663% |
| Other amounts payable | 47/48 | €404 | - | -€404 | |
| Accrued charges and deferred income | 492/3 | €2,454 | €299 | -€2,155 | -87.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,072 | €22,518 | +€4,446 | +24.6% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €510 | €408 | -€102 | -20.0% |
| Other operating charges | 640/8 | €3,667 | €3,439 | -€229 | -6.2% |
| Gross operating margin | 9900 | €111,035 | €136,479 | +€25,444 | +22.9% |
| Operating profit (loss) | 9901 | €88,786 | €110,115 | +€21,329 | +24.0% |
| Financial income | 75/76B | €84 | - | -€84 | |
| Recurring financial income | 75 | €84 | - | -€84 | |
| Financial charges | 65/66B | €7,610 | €9,735 | +€2,125 | +27.9% |
| Recurring financial charges | 65 | €7,610 | €9,735 | +€2,125 | +27.9% |
| Profit (loss) for the period before taxes | 9903 | €81,260 | €100,380 | +€19,120 | +23.5% |
| Income taxes | 67/77 | €27,203 | €31,896 | +€4,693 | +17.3% |
| Profit (loss) for the period | 9904 | €54,057 | €68,484 | +€14,427 | +26.7% |
| Profit (loss) for the period to be appropriated | 9905 | €54,057 | €68,484 | +€14,427 | +26.7% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.