Vision Building PA³: 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.
Vision Building PA³
Largest movements
- Receivables within one year -€23,586
down €23,586 (-22.0%), from €107,115 to €83,530
of which Other amounts receivable: -€23,736
- Tangible fixed assets +€5,257
up €5,257 (+178%), from €2,955 to €8,213
- Short-term financial debts -€7,360
down €7,360 (-58.4%), from €12,592 to €5,233
- Tax, wage and social debts -€6,864
down €6,864 (-45.3%), from €15,138 to €8,274
of which Taxes: -€7,921
- Trade debts -€5,873
down €5,873 (-62.3%), from €9,421 to €3,548
- Profit (loss) carried forward +€1,884
up €1,884 (+3.2%), from €58,272 to €60,156
- Staff costs +€39,987
up €39,987 (+185%), from €21,606 to €61,593
- Gross operating margin +€24,466
up €24,466 (+54.5%), from €44,908 to €69,375
- Turnover +€21,770
up €21,770 (+9.4%), from €231,170 to €252,940
- Taxes -€5,207
down €5,207 (-78.8%), from €6,609 to €1,402
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €110,664 | €91,772 | -€18,892 | -17.1% |
| Fixed assets | 21/28 | €2,985 | €8,243 | +€5,257 | +176% |
| Tangible fixed assets | 22/27 | €2,955 | €8,213 | +€5,257 | +178% |
| Furniture and vehicles | 24 | €2,955 | €8,213 | +€5,257 | +178% |
| Financial fixed assets | 28 | €30 | €30 | = | 0.0% |
| Current assets | 29/58 | €107,679 | €83,530 | -€24,149 | -22.4% |
| Amounts receivable within one year | 40/41 | €107,115 | €83,530 | -€23,586 | -22.0% |
| Trade receivables | 40 | €332 | €483 | +€150 | +45.2% |
| Other amounts receivable | 41 | €106,783 | €83,047 | -€23,736 | -22.2% |
| Deferred charges and accrued income | 490/1 | €564 | - | -€564 | |
| Total equity and liabilities | 10/49 | €110,664 | €91,772 | -€18,892 | -17.1% |
| Equity | 10/15 | €65,242 | €67,126 | +€1,884 | +2.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Capital | 10 | €6,200 | €6,200 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Uncalled capital | 101 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €770 | €770 | = | 0.0% |
| Non-distributable reserves | 130/1 | €770 | €770 | = | 0.0% |
| Legal reserve | 130 | €770 | €770 | = | 0.0% |
| Profit (loss) carried forward | 14 | €58,272 | €60,156 | +€1,884 | +3.2% |
| Amounts payable | 17/49 | €45,423 | €24,647 | -€20,776 | -45.7% |
| Amounts payable after more than one year | 17 | €5,500 | €5,500 | = | 0.0% |
| Financial debts | 170/4 | €5,500 | €5,500 | = | 0.0% |
| Amounts payable within one year | 42/48 | €37,684 | €17,055 | -€20,629 | -54.7% |
| Current portion of amounts payable after more than one year | 42 | €533 | - | -€533 | |
| Financial debts | 43 | €12,592 | €5,233 | -€7,360 | -58.4% |
| Credit institutions | 430/8 | €12,592 | €5,233 | -€7,360 | -58.4% |
| Trade debts | 44 | €9,421 | €3,548 | -€5,873 | -62.3% |
| Suppliers | 440/4 | €9,421 | €3,548 | -€5,873 | -62.3% |
| Taxes, remuneration and social security | 45 | €15,138 | €8,274 | -€6,864 | -45.3% |
| Taxes | 450/3 | €12,853 | €4,932 | -€7,921 | -61.6% |
| Remuneration and social security | 454/9 | €2,285 | €3,342 | +€1,057 | +46.2% |
| Accrued charges and deferred income | 492/3 | €2,239 | €2,092 | -€147 | -6.6% |
| Turnover | 70 | €231,170 | €252,940 | +€21,770 | +9.4% |
| Non-recurring operating income | 76A | €968 | - | -€968 | |
| Goods, raw materials, services and sundry goods | 60/61 | €195,175 | €197,026 | +€1,851 | +0.9% |
| Remuneration, social security and pensions | 62 | €21,606 | €61,593 | +€39,987 | +185% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €905 | €2,265 | +€1,360 | +150% |
| Other operating charges | 640/8 | €1,177 | €100 | -€1,077 | -91.5% |
| Gross operating margin | 9900 | €44,908 | €69,375 | +€24,466 | +54.5% |
| Operating profit (loss) | 9901 | €21,221 | €5,416 | -€15,804 | -74.5% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €1,901 | €2,130 | +€229 | +12.1% |
| Recurring financial charges | 65 | €1,901 | €2,130 | +€229 | +12.1% |
| Profit (loss) for the period before taxes | 9903 | €19,320 | €3,286 | -€16,034 | -83.0% |
| Income taxes | 67/77 | €6,609 | €1,402 | -€5,207 | -78.8% |
| Profit (loss) for the period | 9904 | €12,711 | €1,884 | -€10,827 | -85.2% |
| Profit (loss) for the period to be appropriated | 9905 | €12,711 | €1,884 | -€10,827 | -85.2% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 31 October 2026 via checked.be.