VISIOTO: 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.
VISIOTO
Largest movements
- Tangible fixed assets -€8,631
down €8,631 (-44.5%), from €19,401 to €10,770
- Deferred charges and accrued income -€8,500
no longer reported in 2025 (was €8,500)
- Receivables within one year -€4,620
down €4,620 (-90.4%), from €5,112 to €491
- Profit (loss) carried forward -€21,424
down €21,424 (-129.4%), from -€16,554 to -€37,978
- Tax, wage and social debts +€1,102
up €1,102 (+136.3%), from €808 to €1,910
- Debts after one year -€1,000
down €1,000 (-11.5%), from €8,661 to €7,661
- Trade debts -€487
down €487 (-2.5%), from €19,329 to €18,843
- Other operating charges +€9,457
up €9,457 (+2176.9%), from €434 to €9,892
- Gross operating margin -€3,012
down €3,012 (-117.7%), from -€2,559 to -€5,571
- Depreciation -€1,867
down €1,867 (-17.8%), from €10,497 to €8,631
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 | €35,639 | €13,780 | -€21,859 | -61.3% |
| Fixed assets | 21/28 | €19,561 | €10,930 | -€8,631 | -44.1% |
| Tangible fixed assets | 22/27 | €19,401 | €10,770 | -€8,631 | -44.5% |
| Furniture and vehicles | 24 | €19,401 | €10,770 | -€8,631 | -44.5% |
| Financial fixed assets | 28 | €160 | €160 | = | 0.0% |
| Current assets | 29/58 | €16,078 | €2,850 | -€13,228 | -82.3% |
| Amounts receivable within one year | 40/41 | €5,112 | €491 | -€4,620 | -90.4% |
| Trade receivables | 40 | €5,112 | €491 | -€4,620 | -90.4% |
| Cash at bank and in hand | 54/58 | €2,466 | €2,359 | -€108 | -4.4% |
| Deferred charges and accrued income | 490/1 | €8,500 | - | -€8,500 | |
| Total equity and liabilities | 10/49 | €35,639 | €13,780 | -€21,859 | -61.3% |
| Equity | 10/15 | €6,691 | -€14,733 | -€21,424 | |
| Contributions | 10/11 | €23,000 | €23,000 | = | 0.0% |
| Reserves | 13 | €245 | €245 | = | 0.0% |
| Non-distributable reserves | 130/1 | €245 | €245 | = | 0.0% |
| Other | 1319 | €245 | €245 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€16,554 | -€37,978 | -€21,424 | -129.4% |
| Amounts payable | 17/49 | €28,948 | €28,513 | -€435 | -1.5% |
| Amounts payable after more than one year | 17 | €8,661 | €7,661 | -€1,000 | -11.5% |
| Other amounts payable | 178/9 | €8,661 | €7,661 | -€1,000 | -11.5% |
| Amounts payable within one year | 42/48 | €20,287 | €20,853 | +€565 | +2.8% |
| Trade debts | 44 | €19,329 | €18,843 | -€487 | -2.5% |
| Suppliers | 440/4 | €19,329 | €18,843 | -€487 | -2.5% |
| Advances received on contracts in progress | 46 | €100 | €100 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €808 | €1,910 | +€1,102 | +136.3% |
| Taxes | 450/3 | €808 | €1,910 | +€1,102 | +136.3% |
| Other amounts payable | 47/48 | €50 | - | -€50 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,497 | €8,631 | -€1,867 | -17.8% |
| Other operating charges | 640/8 | €434 | €9,892 | +€9,457 | +2176.9% |
| Gross operating margin | 9900 | -€2,559 | -€5,571 | -€3,012 | -117.7% |
| Operating profit (loss) | 9901 | -€13,491 | -€24,093 | -€10,603 | -78.6% |
| Financial charges | 65/66B | €383 | €331 | -€52 | -13.7% |
| Recurring financial charges | 65 | €383 | €331 | -€52 | -13.7% |
| Profit (loss) for the period before taxes | 9903 | -€13,874 | -€24,424 | -€10,550 | -76.0% |
| Profit (loss) for the period | 9904 | -€13,874 | -€24,424 | -€10,550 | -76.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€13,874 | -€24,424 | -€10,550 | -76.0% |
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 12 October 2026 via checked.be.