Visyonline: 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.
Visyonline
Largest movements
- Tangible fixed assets +€24,546
up €24,546 (+322.1%), from €7,620 to €32,166
of which Leasing and similar rights: +€24,736
- Receivables within one year +€15,827
up €15,827 (+42.7%), from €37,056 to €52,883
of which Other amounts receivable: +€13,520
- Debts after one year +€17,230
up €17,230 (+3640.2%), from €473 to €17,703
- Current portion of long-term debt +€9,957
up €9,957 (+168.9%), from €5,896 to €15,853
- Trade debts +€9,328
up €9,328 (+93.3%), from €9,995 to €19,323
- Profit (loss) carried forward +€6,956
up €6,956 (+33.3%), from €20,885 to €27,841
- Tax, wage and social debts -€2,326
down €2,326 (-46.8%), from €4,968 to €2,642
- Gross operating margin +€18,737
up €18,737 (+186.9%), from €10,027 to €28,765
- Financial charges +€5,690
up €5,690 (+198.1%), from €2,873 to €8,563
- Taxes +€3,581
up €3,581 (+468.6%), from €764 to €4,345
- Depreciation +€2,713
up €2,713 (+50.9%), from €5,333 to €8,046
- Other operating charges +€581
up €581 (+63.2%), from €920 to €1,501
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €48,417 | €89,562 | +€41,145 | +85.0% |
| Fixed assets | 21/28 | €7,820 | €32,366 | +€24,546 | +313.9% |
| Tangible fixed assets | 22/27 | €7,620 | €32,166 | +€24,546 | +322.1% |
| Furniture and vehicles | 24 | €190 | - | -€190 | |
| Leasing and similar rights | 25 | €7,431 | €32,166 | +€24,736 | +332.9% |
| Financial fixed assets | 28 | €200 | €200 | = | 0.0% |
| Current assets | 29/58 | €40,596 | €57,196 | +€16,599 | +40.9% |
| Amounts receivable within one year | 40/41 | €37,056 | €52,883 | +€15,827 | +42.7% |
| Trade receivables | 40 | €27,950 | €30,257 | +€2,307 | +8.3% |
| Other amounts receivable | 41 | €9,106 | €22,626 | +€13,520 | +148.5% |
| Cash at bank and in hand | 54/58 | €3,540 | €4,313 | +€772 | +21.8% |
| Total equity and liabilities | 10/49 | €48,417 | €89,562 | +€41,145 | +85.0% |
| Equity | 10/15 | €27,085 | €34,041 | +€6,956 | +25.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | €20,885 | €27,841 | +€6,956 | +33.3% |
| Amounts payable | 17/49 | €21,332 | €55,521 | +€34,189 | +160.3% |
| Amounts payable after more than one year | 17 | €473 | €17,703 | +€17,230 | +3640.2% |
| Financial debts | 170/4 | €473 | €17,703 | +€17,230 | +3640.2% |
| Amounts payable within one year | 42/48 | €20,858 | €37,818 | +€16,960 | +81.3% |
| Current portion of amounts payable after more than one year | 42 | €5,896 | €15,853 | +€9,957 | +168.9% |
| Trade debts | 44 | €9,995 | €19,323 | +€9,328 | +93.3% |
| Suppliers | 440/4 | €9,995 | €19,323 | +€9,328 | +93.3% |
| Taxes, remuneration and social security | 45 | €4,968 | €2,642 | -€2,326 | -46.8% |
| Taxes | 450/3 | €4,968 | €2,642 | -€2,326 | -46.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,333 | €8,046 | +€2,713 | +50.9% |
| Other operating charges | 640/8 | €920 | €1,501 | +€581 | +63.2% |
| Gross operating margin | 9900 | €10,027 | €28,765 | +€18,737 | +186.9% |
| Operating profit (loss) | 9901 | €3,775 | €19,217 | +€15,443 | +409.1% |
| Financial income | 75/76B | €333 | €647 | +€314 | +94.1% |
| Recurring financial income | 75 | €333 | €647 | +€314 | +94.1% |
| Financial charges | 65/66B | €2,873 | €8,563 | +€5,690 | +198.1% |
| Recurring financial charges | 65 | €2,873 | €8,563 | +€5,690 | +198.1% |
| Profit (loss) for the period before taxes | 9903 | €1,235 | €11,301 | +€10,066 | +815.2% |
| Income taxes | 67/77 | €764 | €4,345 | +€3,581 | +468.6% |
| Profit (loss) for the period | 9904 | €471 | €6,956 | +€6,485 | +1377.7% |
| Profit (loss) for the period to be appropriated | 9905 | €471 | €6,956 | +€6,485 | +1377.7% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.