VISSENEYND: 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.
VISSENEYND
Largest movements
- Tangible fixed assets -€23,094
down €23,094 (-14.9%), from €155,334 to €132,239
of which Land and buildings: -€17,399
- Debts after one year -€13,271
down €13,271 (-8.1%), from €163,271 to €150,000
- Current portion of long-term debt -€6,430
down €6,430 (-32.6%), from €19,701 to €13,271
- Other debts -€3,977
down €3,977 (-1.8%), from €218,318 to €214,341
- Trade debts +€3,116
up €3,116 (+118.6%), from €2,627 to €5,744
- Gross operating margin -€3,670
down €3,670 (-10.0%), from €36,780 to €33,110
- Depreciation +€958
up €958 (+3.9%), from €24,512 to €25,469
- Other operating charges +€546
up €546 (+7.1%), from €7,682 to €8,227
- Financial charges -€491
down €491 (-51.7%), from €949 to €458
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 | €167,665 | €145,440 | -€22,225 | -13.3% |
| Fixed assets | 21/28 | €155,334 | €132,239 | -€23,094 | -14.9% |
| Tangible fixed assets | 22/27 | €155,334 | €132,239 | -€23,094 | -14.9% |
| Land and buildings | 22 | €144,578 | €127,179 | -€17,399 | -12.0% |
| Plant, machinery and equipment | 23 | €2,648 | €1,182 | -€1,466 | -55.4% |
| Furniture and vehicles | 24 | €5,149 | €1,152 | -€3,997 | -77.6% |
| Other tangible fixed assets | 26 | €2,959 | €2,726 | -€233 | -7.9% |
| Current assets | 29/58 | €12,331 | €13,201 | +€870 | +7.1% |
| Stocks and contracts in progress | 3 | €1,500 | €1,500 | = | 0.0% |
| Stocks | 30/36 | €1,500 | €1,500 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €706 | €1,015 | +€309 | +43.8% |
| Trade receivables | 40 | €634 | €944 | +€309 | +48.8% |
| Other amounts receivable | 41 | €72 | €72 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €8,920 | €9,374 | +€454 | +5.1% |
| Deferred charges and accrued income | 490/1 | €1,206 | €1,312 | +€106 | +8.8% |
| Total equity and liabilities | 10/49 | €167,665 | €145,440 | -€22,225 | -13.3% |
| Equity | 10/15 | -€240,862 | -€242,351 | -€1,489 | -0.6% |
| Contributions | 10/11 | €330,000 | €330,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€570,862 | -€572,351 | -€1,489 | -0.3% |
| Amounts payable | 17/49 | €408,527 | €387,791 | -€20,736 | -5.1% |
| Amounts payable after more than one year | 17 | €163,271 | €150,000 | -€13,271 | -8.1% |
| Financial debts | 170/4 | €163,271 | €150,000 | -€13,271 | -8.1% |
| Amounts payable within one year | 42/48 | €243,971 | €236,506 | -€7,465 | -3.1% |
| Current portion of amounts payable after more than one year | 42 | €19,701 | €13,271 | -€6,430 | -32.6% |
| Trade debts | 44 | €2,627 | €5,744 | +€3,116 | +118.6% |
| Suppliers | 440/4 | €2,627 | €5,744 | +€3,116 | +118.6% |
| Taxes, remuneration and social security | 45 | €3,325 | €3,150 | -€174 | -5.2% |
| Taxes | 450/3 | €3,325 | €3,150 | -€174 | -5.2% |
| Other amounts payable | 47/48 | €218,318 | €214,341 | -€3,977 | -1.8% |
| Accrued charges and deferred income | 492/3 | €1,285 | €1,285 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,512 | €25,469 | +€958 | +3.9% |
| Other operating charges | 640/8 | €7,682 | €8,227 | +€546 | +7.1% |
| Gross operating margin | 9900 | €36,780 | €33,110 | -€3,670 | -10.0% |
| Operating profit (loss) | 9901 | €4,587 | -€587 | -€5,174 | |
| Financial income | 75/76B | €85 | €84 | -€1 | -1.3% |
| Recurring financial income | 75 | €85 | €84 | -€1 | -1.3% |
| Financial charges | 65/66B | €949 | €458 | -€491 | -51.7% |
| Recurring financial charges | 65 | €949 | €458 | -€491 | -51.7% |
| Profit (loss) for the period before taxes | 9903 | €3,723 | -€961 | -€4,684 | |
| Income taxes | 67/77 | €540 | €528 | -€12 | -2.3% |
| Profit (loss) for the period | 9904 | €3,183 | -€1,489 | -€4,672 | |
| Profit (loss) for the period to be appropriated | 9905 | €3,183 | -€1,489 | -€4,672 |
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 10 October 2026 via checked.be.