VISU - L: 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.
VISU - L
Largest movements
- Receivables within one year -€23,284
down €23,284 (-73.6%), from €31,626 to €8,343
of which Trade receivables: -€24,550
- Intangible fixed assets +€21,006
up €21,006 (+309.2%), from €6,794 to €27,800
- Cash -€2,248
down €2,248 (-78.7%), from €2,856 to €607
mainly Investment in fixed assets (net) (-€35,684) and Trade debts (-€18,210)
- Trade debts -€18,210
down €18,210 (-93.5%), from €19,486 to €1,276
- Tax, wage and social debts +€14,098
up €14,098 (+469.7%), from €3,002 to €17,100
of which Remuneration and social security: +€12,090
- Other debts -€2,796
no longer reported in 2022 (was €2,796)
- Profit (loss) carried forward +€2,171
up €2,171 (+57.4%), from -€3,784 to -€1,614
- Purchases and services +€61,155
up €61,155 (+180.7%), from €33,850 to €95,005
- Turnover +€46,025
up €46,025 (+72.2%), from €63,775 to €109,800
- Gross operating margin -€10,380
down €10,380 (-34.7%), from €29,925 to €19,545
- Depreciation -€4,124
down €4,124 (-21.7%), from €19,012 to €14,889
- Taxes -€1,645
down €1,645 (-52.1%), from €3,159 to €1,514
From the 2021 result to the 2022 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 2021 and 2022 balance sheets and the 2022 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2021 | 2022 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €41,549 | €36,812 | -€4,737 | -11.4% |
| Fixed assets | 21/28 | €7,067 | €27,862 | +€20,795 | +294.3% |
| Intangible fixed assets | 21 | €6,794 | €27,800 | +€21,006 | +309.2% |
| Tangible fixed assets | 22/27 | €210 | - | -€210 | |
| Land and buildings | 22 | €0 | - | -€0 | |
| Furniture and vehicles | 24 | €210 | - | -€210 | |
| Financial fixed assets | 28 | €62 | €62 | = | 0.0% |
| Current assets | 29/58 | €34,482 | €8,950 | -€25,532 | -74.0% |
| Amounts receivable within one year | 40/41 | €31,626 | €8,343 | -€23,284 | -73.6% |
| Trade receivables | 40 | €31,626 | €7,076 | -€24,550 | -77.6% |
| Other amounts receivable | 41 | - | €1,266 | +€1,266 | |
| Cash at bank and in hand | 54/58 | €2,856 | €607 | -€2,248 | -78.7% |
| Total equity and liabilities | 10/49 | €41,549 | €36,812 | -€4,737 | -11.4% |
| Equity | 10/15 | €16,265 | €18,436 | +€2,171 | +13.3% |
| Contributions | 10/11 | €7,437 | €7,437 | = | 0.0% |
| Capital | 10 | €7,437 | €7,437 | = | 0.0% |
| Issued capital | 100 | €7,437 | €7,437 | = | 0.0% |
| Reserves | 13 | €12,613 | €12,613 | = | 0.0% |
| Non-distributable reserves | 130/1 | €12,613 | €12,613 | = | 0.0% |
| Legal reserve | 130 | €744 | €744 | = | 0.0% |
| Financial assistance | 1313 | €11,869 | €11,869 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€3,784 | -€1,614 | +€2,171 | +57.4% |
| Amounts payable | 17/49 | €25,283 | €18,376 | -€6,907 | -27.3% |
| Amounts payable within one year | 42/48 | €25,283 | €18,376 | -€6,907 | -27.3% |
| Trade debts | 44 | €19,486 | €1,276 | -€18,210 | -93.5% |
| Suppliers | 440/4 | €19,486 | €1,276 | -€18,210 | -93.5% |
| Taxes, remuneration and social security | 45 | €3,002 | €17,100 | +€14,098 | +469.7% |
| Taxes | 450/3 | €3,002 | €5,010 | +€2,008 | +66.9% |
| Remuneration and social security | 454/9 | - | €12,090 | +€12,090 | |
| Other amounts payable | 47/48 | €2,796 | - | -€2,796 | |
| Turnover | 70 | €63,775 | €109,800 | +€46,025 | +72.2% |
| Goods, raw materials, services and sundry goods | 60/61 | €33,850 | €95,005 | +€61,155 | +180.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,012 | €14,889 | -€4,124 | -21.7% |
| Other operating charges | 640/8 | - | €1,449 | +€1,449 | |
| Gross operating margin | 9900 | €29,925 | €19,545 | -€10,380 | -34.7% |
| Operating profit (loss) | 9901 | €10,912 | €3,207 | -€7,705 | -70.6% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €155 | €206 | +€51 | +33.2% |
| Recurring financial charges | 65 | €155 | €206 | +€51 | +33.2% |
| Profit (loss) for the period before taxes | 9903 | €10,758 | €3,001 | -€7,757 | -72.1% |
| Income taxes | 67/77 | €3,159 | €1,514 | -€1,645 | -52.1% |
| Profit (loss) for the period | 9904 | €7,599 | €1,487 | -€6,112 | -80.4% |
| Profit (loss) for the period to be appropriated | 9905 | €7,599 | €1,487 | -€6,112 | -80.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2021 and 31 December 2022. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.