VISPLAT-DINER: 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.
VISPLAT-DINER
Largest movements
- Receivables within one year +€1,358
up €1,358 (+88.6%), from €1,533 to €2,891
- Cash -€171
down €171 (-12.8%), from €1,335 to €1,164
mainly Trade debts (-€14,563) and Receivables within one year (-€1,358)
- Trade debts -€14,563
down €14,563 (-89.6%), from €16,258 to €1,695
- Other debts +€10,257
up €10,257 (+14.4%), from €71,381 to €81,638
- Profit (loss) carried forward +€5,493
up €5,493 (+5.3%), from -€103,521 to -€98,028
- Taxes -€26,196
down €26,196, from €13,098 to -€13,098
- Gross operating margin -€3,776
down €3,776 (-155%), from -€2,432 to -€6,208
- Financial charges -€63
down €63 (-46.9%), from €133 to €71
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 | €2,868 | €4,055 | +€1,187 | +41.4% |
| Current assets | 29/58 | €2,868 | €4,055 | +€1,187 | +41.4% |
| Amounts receivable within one year | 40/41 | €1,533 | €2,891 | +€1,358 | +88.6% |
| Other amounts receivable | 41 | €1,533 | €2,891 | +€1,358 | +88.6% |
| Cash at bank and in hand | 54/58 | €1,335 | €1,164 | -€171 | -12.8% |
| Total equity and liabilities | 10/49 | €2,868 | €4,055 | +€1,187 | +41.4% |
| Equity | 10/15 | -€84,921 | -€79,428 | +€5,493 | +6.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€103,521 | -€98,028 | +€5,493 | +5.3% |
| Amounts payable | 17/49 | €87,789 | €83,483 | -€4,306 | -4.9% |
| Amounts payable within one year | 42/48 | €87,639 | €83,333 | -€4,306 | -4.9% |
| Trade debts | 44 | €16,258 | €1,695 | -€14,563 | -89.6% |
| Suppliers | 440/4 | €16,258 | €1,695 | -€14,563 | -89.6% |
| Other amounts payable | 47/48 | €71,381 | €81,638 | +€10,257 | +14.4% |
| Accrued charges and deferred income | 492/3 | €150 | €150 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €0 | - | = | |
| Other operating charges | 640/8 | €1,359 | €1,328 | -€31 | -2.3% |
| Gross operating margin | 9900 | -€2,432 | -€6,208 | -€3,776 | -155% |
| Operating profit (loss) | 9901 | -€3,791 | -€7,536 | -€3,745 | -98.8% |
| Financial income | 75/76B | - | €2 | +€2 | |
| Recurring financial income | 75 | - | €2 | +€2 | |
| Financial charges | 65/66B | €133 | €71 | -€63 | -46.9% |
| Recurring financial charges | 65 | €133 | €71 | -€63 | -46.9% |
| Profit (loss) for the period before taxes | 9903 | -€3,924 | -€7,605 | -€3,680 | -93.8% |
| Income taxes | 67/77 | €13,098 | -€13,098 | -€26,196 | |
| Profit (loss) for the period | 9904 | -€17,023 | €5,493 | +€22,516 | |
| Profit (loss) for the period to be appropriated | 9905 | -€17,023 | €5,493 | +€22,516 |
Source: filed annual accounts (NBB), financial years ended 31 July 2024 and 31 July 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.