Visu-Prod: 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.
Visu-Prod
Largest movements
- Receivables within one year -€12,823
down €12,823 (-50.6%), from €25,354 to €12,531
- Stocks and contracts +€6,295
new in 2025: €6,295
- Tangible fixed assets +€1,137
up €1,137 (+7.1%), from €15,987 to €17,123
- Tax, wage and social debts -€6,055
down €6,055 (-49.9%), from €12,133 to €6,078
- Other debts +€2,047
up €2,047 (+15.6%), from €13,144 to €15,191
- Profit (loss) carried forward -€1,897
down €1,897 (-4.7%), from €40,060 to €38,163
- Trade debts +€969
up €969 (+20.3%), from €4,768 to €5,737
- Staff costs +€58,564
up €58,564 (+1756.4%), from €3,334 to €61,898
- Taxes -€13,686
down €13,686 (-99.5%), from €13,750 to €64
- Gross operating margin +€7,747
up €7,747 (+12.9%), from €59,834 to €67,581
- Depreciation +€4,185
up €4,185 (+209.2%), from €2,000 to €6,185
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 | €71,606 | €66,669 | -€4,937 | -6.9% |
| Fixed assets | 21/28 | €15,987 | €17,303 | +€1,317 | +8.2% |
| Tangible fixed assets | 22/27 | €15,987 | €17,123 | +€1,137 | +7.1% |
| Furniture and vehicles | 24 | €15,987 | €17,123 | +€1,137 | +7.1% |
| Financial fixed assets | 28 | - | €180 | +€180 | |
| Current assets | 29/58 | €55,619 | €49,365 | -€6,254 | -11.2% |
| Stocks and contracts in progress | 3 | - | €6,295 | +€6,295 | |
| Stocks | 30/36 | - | €6,295 | +€6,295 | |
| Amounts receivable within one year | 40/41 | €25,354 | €12,531 | -€12,823 | -50.6% |
| Trade receivables | 40 | €25,354 | €12,531 | -€12,823 | -50.6% |
| Cash at bank and in hand | 54/58 | €30,265 | €30,539 | +€275 | +0.9% |
| Total equity and liabilities | 10/49 | €71,606 | €66,669 | -€4,937 | -6.9% |
| Equity | 10/15 | €41,560 | €39,663 | -€1,897 | -4.6% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Capital | 10 | - | €1,500 | +€1,500 | |
| Issued capital | 100 | - | €1,500 | +€1,500 | |
| Profit (loss) carried forward | 14 | €40,060 | €38,163 | -€1,897 | -4.7% |
| Amounts payable | 17/49 | €30,045 | €27,006 | -€3,040 | -10.1% |
| Amounts payable within one year | 42/48 | €30,045 | €27,006 | -€3,040 | -10.1% |
| Trade debts | 44 | €4,768 | €5,737 | +€969 | +20.3% |
| Suppliers | 440/4 | €4,768 | €5,737 | +€969 | +20.3% |
| Taxes, remuneration and social security | 45 | €12,133 | €6,078 | -€6,055 | -49.9% |
| Taxes | 450/3 | €12,133 | €6,078 | -€6,055 | -49.9% |
| Other amounts payable | 47/48 | €13,144 | €15,191 | +€2,047 | +15.6% |
| Accrued charges and deferred income | 492/3 | - | €0 | +€0 | |
| Remuneration, social security and pensions | 62 | €3,334 | €61,898 | +€58,564 | +1756.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,000 | €6,185 | +€4,185 | +209.2% |
| Other operating charges | 640/8 | €685 | €860 | +€175 | +25.5% |
| Non-recurring operating charges | 66A | - | €300 | +€300 | |
| Gross operating margin | 9900 | €59,834 | €67,581 | +€7,747 | +12.9% |
| Operating profit (loss) | 9901 | €53,815 | -€1,661 | -€55,476 | |
| Financial charges | 65/66B | €5 | €172 | +€167 | +3443.4% |
| Recurring financial charges | 65 | €5 | €172 | +€167 | +3441.6% |
| Non-recurring financial charges | 66B | - | €0 | +€0 | |
| Profit (loss) for the period before taxes | 9903 | €53,810 | -€1,833 | -€55,643 | |
| Income taxes | 67/77 | €13,750 | €64 | -€13,686 | -99.5% |
| Profit (loss) for the period | 9904 | €40,060 | -€1,897 | -€41,957 | |
| Profit (loss) for the period to be appropriated | 9905 | €40,060 | -€1,897 | -€41,957 |
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.