VISTAPLAN PROJECTS: what changed
Two fiscal 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.
VISTAPLAN PROJECTS
Largest movements
- Cash +€23,049
up €23,049 (+276.1%), from €8,347 to €31,396
mainly Net result for the year (+€32,191)
- Deferred charges and accrued income +€3,335
up €3,335 (+2565.9%), from €130 to €3,465
- Reserves +€32,191
up €32,191 (+389.9%), from €8,257 to €40,449
- Trade debts -€3,908
down €3,908 (-96.3%), from €4,059 to €150
- Tax, wage and social debts -€1,900
down €1,900 (-25.3%), from €7,497 to €5,597
of which Taxes: -€1,740
- Gross operating margin +€31,041
up €31,041 (+285.8%), from €10,861 to €41,902
- Taxes +€6,932
up €6,932 (+271.5%), from €2,554 to €9,485
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 | €20,063 | €46,446 | +€26,383 | +131.5% |
| Current assets | 29/58 | €20,063 | €46,446 | +€26,383 | +131.5% |
| Amounts receivable within one year | 40/41 | €11,586 | €11,586 | +€0 | 0.0% |
| Trade receivables | 40 | €11,586 | €11,586 | +€0 | 0.0% |
| Cash at bank and in hand | 54/58 | €8,347 | €31,396 | +€23,049 | +276.1% |
| Deferred charges and accrued income | 490/1 | €130 | €3,465 | +€3,335 | +2565.9% |
| Total equity and liabilities | 10/49 | €20,063 | €46,446 | +€26,383 | +131.5% |
| Equity | 10/15 | €8,507 | €40,699 | +€32,191 | +378.4% |
| Contributions | 10/11 | €250 | €250 | = | 0.0% |
| Reserves | 13 | €8,257 | €40,449 | +€32,191 | +389.9% |
| Distributable reserves | 133 | €8,257 | €40,449 | +€32,191 | +389.9% |
| Amounts payable | 17/49 | €11,556 | €5,748 | -€5,808 | -50.3% |
| Amounts payable within one year | 42/48 | €11,556 | €5,748 | -€5,808 | -50.3% |
| Trade debts | 44 | €4,059 | €150 | -€3,908 | -96.3% |
| Suppliers | 440/4 | €4,059 | €150 | -€3,908 | -96.3% |
| Taxes, remuneration and social security | 45 | €7,497 | €5,597 | -€1,900 | -25.3% |
| Taxes | 450/3 | €5,103 | €3,363 | -€1,740 | -34.1% |
| Remuneration and social security | 454/9 | €2,394 | €2,234 | -€160 | -6.7% |
| Other operating charges | 640/8 | €50 | €189 | +€139 | +278.8% |
| Gross operating margin | 9900 | €10,861 | €41,902 | +€31,041 | +285.8% |
| Operating profit (loss) | 9901 | €10,811 | €41,713 | +€30,902 | +285.8% |
| Financial income | 75/76B | €0 | €0 | = | 0.0% |
| Recurring financial income | 75 | €0 | €0 | = | 0.0% |
| Financial charges | 65/66B | - | €36 | +€36 | |
| Recurring financial charges | 65 | - | €36 | +€36 | |
| Profit (loss) for the period before taxes | 9903 | €10,811 | €41,677 | +€30,866 | +285.5% |
| Income taxes | 67/77 | €2,554 | €9,485 | +€6,932 | +271.5% |
| Profit (loss) for the period | 9904 | €8,257 | €32,191 | +€23,934 | +289.9% |
| Profit (loss) for the period to be appropriated | 9905 | €8,257 | €32,191 | +€23,934 | +289.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.