VisuallBE: 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.
VisuallBE
Largest movements
- Tangible fixed assets -€6,750
down €6,750 (-36.4%), from €18,537 to €11,787
of which Plant, machinery and equipment: -€3,553
- Cash +€5,611
up €5,611 (+168.4%), from €3,332 to €8,943
mainly Depreciation (+€7,724) and Receivables within one year (+€3,693)
- Receivables within one year -€3,693
down €3,693 (-32.3%), from €11,430 to €7,737
of which Trade receivables: -€3,693
- Stocks and contracts -€862
down €862 (-17.7%), from €4,881 to €4,019
- Other debts -€4,895
down €4,895 (-19.6%), from €24,970 to €20,075
- Tax, wage and social debts -€3,272
down €3,272 (-51.3%), from €6,378 to €3,105
of which Taxes: -€3,272
- Trade debts +€1,373
up €1,373 (+47.2%), from €2,909 to €4,282
- Profit (loss) carried forward +€964
up €964 (+2621.0%), from €37 to €1,001
- Gross operating margin +€12,481
up €12,481, from -€3,246 to €9,234
- Other operating charges +€257
up €257 (+123.0%), from €209 to €465
- Depreciation +€225
up €225 (+3.0%), from €7,500 to €7,724
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 | €39,294 | €33,463 | -€5,830 | -14.8% |
| Fixed assets | 21/28 | €18,537 | €11,787 | -€6,750 | -36.4% |
| Tangible fixed assets | 22/27 | €18,537 | €11,787 | -€6,750 | -36.4% |
| Plant, machinery and equipment | 23 | €4,052 | €499 | -€3,553 | -87.7% |
| Furniture and vehicles | 24 | €14,485 | €11,288 | -€3,197 | -22.1% |
| Current assets | 29/58 | €20,757 | €21,676 | +€920 | +4.4% |
| Stocks and contracts in progress | 3 | €4,881 | €4,019 | -€862 | -17.7% |
| Stocks | 30/36 | €4,881 | €4,019 | -€862 | -17.7% |
| Amounts receivable within one year | 40/41 | €11,430 | €7,737 | -€3,693 | -32.3% |
| Trade receivables | 40 | €11,430 | €7,737 | -€3,693 | -32.3% |
| Other amounts receivable | 41 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €3,332 | €8,943 | +€5,611 | +168.4% |
| Deferred charges and accrued income | 490/1 | €1,114 | €977 | -€137 | -12.3% |
| Total equity and liabilities | 10/49 | €39,294 | €33,463 | -€5,830 | -14.8% |
| Equity | 10/15 | €5,037 | €6,001 | +€964 | +19.1% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €37 | €1,001 | +€964 | +2621.0% |
| Amounts payable | 17/49 | €34,257 | €27,463 | -€6,794 | -19.8% |
| Amounts payable within one year | 42/48 | €34,257 | €27,463 | -€6,794 | -19.8% |
| Trade debts | 44 | €2,909 | €4,282 | +€1,373 | +47.2% |
| Suppliers | 440/4 | €2,909 | €4,282 | +€1,373 | +47.2% |
| Taxes, remuneration and social security | 45 | €6,378 | €3,105 | -€3,272 | -51.3% |
| Taxes | 450/3 | €5,378 | €2,105 | -€3,272 | -60.9% |
| Remuneration and social security | 454/9 | €1,000 | €1,000 | = | 0.0% |
| Other amounts payable | 47/48 | €24,970 | €20,075 | -€4,895 | -19.6% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,500 | €7,724 | +€225 | +3.0% |
| Other operating charges | 640/8 | €209 | €465 | +€257 | +123.0% |
| Gross operating margin | 9900 | -€3,246 | €9,234 | +€12,481 | |
| Operating profit (loss) | 9901 | -€10,955 | €1,045 | +€11,999 | |
| Financial income | 75/76B | €16 | €11 | -€5 | -28.3% |
| Recurring financial income | 75 | €16 | €11 | -€5 | -28.3% |
| Financial charges | 65/66B | €62 | €92 | +€30 | +48.6% |
| Recurring financial charges | 65 | €62 | €92 | +€30 | +48.6% |
| Profit (loss) for the period before taxes | 9903 | -€11,001 | €964 | +€11,965 | |
| Income taxes | 67/77 | €0 | - | = | |
| Profit (loss) for the period | 9904 | -€11,001 | €964 | +€11,965 | |
| Profit (loss) for the period to be appropriated | 9905 | -€11,001 | €964 | +€11,965 |
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.