VISION COULEUR: 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 COULEUR
Largest movements
- Cash -€19,903
down €19,903 (-59.4%), from €33,531 to €13,628
mainly Trade debts (-€17,289) and Tax, wage and social debts (-€13,708)
- Receivables within one year -€9,078
down €9,078 (-18.9%), from €48,122 to €39,044
of which Trade receivables: -€11,502
- Tangible fixed assets -€6,877
down €6,877 (-45.9%), from €14,986 to €8,110
- Trade debts -€17,289
down €17,289 (-62.3%), from €27,761 to €10,471
of which Suppliers: -€10,770
- Tax, wage and social debts -€13,708
down €13,708 (-89.9%), from €15,246 to €1,538
of which Taxes: -€14,220
- Profit (loss) carried forward -€4,335
down €4,335 (-8.8%), from €49,330 to €44,995
- Gross operating margin -€58,379
down €58,379 (-93.1%), from €62,708 to €4,329
- Taxes -€10,265
down €10,265 (-91.0%), from €11,280 to €1,015
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 | €97,727 | €62,395 | -€35,332 | -36.2% |
| Fixed assets | 21/28 | €14,986 | €8,605 | -€6,382 | -42.6% |
| Tangible fixed assets | 22/27 | €14,986 | €8,110 | -€6,877 | -45.9% |
| Furniture and vehicles | 24 | €14,986 | €8,110 | -€6,877 | -45.9% |
| Financial fixed assets | 28 | - | €495 | +€495 | |
| Current assets | 29/58 | €82,741 | €53,790 | -€28,951 | -35.0% |
| Amounts receivable within one year | 40/41 | €48,122 | €39,044 | -€9,078 | -18.9% |
| Trade receivables | 40 | €48,107 | €36,605 | -€11,502 | -23.9% |
| Other amounts receivable | 41 | €15 | €2,440 | +€2,425 | +16,058% |
| Cash at bank and in hand | 54/58 | €33,531 | €13,628 | -€19,903 | -59.4% |
| Deferred charges and accrued income | 490/1 | €1,088 | €1,118 | +€30 | +2.8% |
| Total equity and liabilities | 10/49 | €97,727 | €62,395 | -€35,332 | -36.2% |
| Equity | 10/15 | €54,330 | €49,995 | -€4,335 | -8.0% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €49,330 | €44,995 | -€4,335 | -8.8% |
| Amounts payable | 17/49 | €43,397 | €12,400 | -€30,997 | -71.4% |
| Amounts payable within one year | 42/48 | €43,397 | €12,400 | -€30,997 | -71.4% |
| Trade debts | 44 | €27,761 | €10,471 | -€17,289 | -62.3% |
| Suppliers | 440/4 | €21,241 | €10,471 | -€10,770 | -50.7% |
| Bills of exchange payable | 441 | €6,520 | - | -€6,520 | |
| Taxes, remuneration and social security | 45 | €15,246 | €1,538 | -€13,708 | -89.9% |
| Taxes | 450/3 | €14,605 | €385 | -€14,220 | -97.4% |
| Remuneration and social security | 454/9 | €641 | €1,153 | +€512 | +79.9% |
| Other amounts payable | 47/48 | €391 | €391 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,507 | €6,877 | +€370 | +5.7% |
| Other operating charges | 640/8 | €606 | €619 | +€13 | +2.2% |
| Gross operating margin | 9900 | €62,708 | €4,329 | -€58,379 | -93.1% |
| Operating profit (loss) | 9901 | €55,595 | -€3,167 | -€58,762 | |
| Financial income | 75/76B | €1 | €2 | +€0 | +35.0% |
| Recurring financial income | 75 | €1 | €2 | +€0 | +35.0% |
| Financial charges | 65/66B | €265 | €154 | -€111 | -41.8% |
| Recurring financial charges | 65 | €265 | €154 | -€111 | -41.8% |
| Profit (loss) for the period before taxes | 9903 | €55,331 | -€3,320 | -€58,651 | |
| Income taxes | 67/77 | €11,280 | €1,015 | -€10,265 | -91.0% |
| Profit (loss) for the period | 9904 | €44,051 | -€4,335 | -€48,386 | |
| Profit (loss) for the period to be appropriated | 9905 | €44,051 | -€4,335 | -€48,386 |
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 25 October 2026 via checked.be.