VISYOS: 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.
VISYOS
Largest movements
- Receivables within one year +€29,076
up €29,076 (+589.9%), from €4,929 to €34,005
of which Other amounts receivable: +€15,705
- Cash -€2,394
down €2,394 (-3.5%), from €68,606 to €66,211
mainly Receivables within one year (-€29,076) and Trade debts (-€934)
- Tax, wage and social debts +€14,259
up €14,259 (+243.4%), from €5,859 to €20,118
- Reserves +€12,500
up €12,500 (+44.6%), from €28,000 to €40,500
- Gross operating margin -€909
down €909 (-4.2%), from €21,489 to €20,580
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 | €105,710 | €132,024 | +€26,314 | +24.9% |
| Fixed assets | 21/28 | €32,175 | €31,808 | -€367 | -1.1% |
| Tangible fixed assets | 22/27 | €1,175 | €808 | -€367 | -31.2% |
| Furniture and vehicles | 24 | €1,175 | €808 | -€367 | -31.2% |
| Financial fixed assets | 28 | €31,000 | €31,000 | = | 0.0% |
| Current assets | 29/58 | €73,534 | €100,216 | +€26,682 | +36.3% |
| Amounts receivable within one year | 40/41 | €4,929 | €34,005 | +€29,076 | +589.9% |
| Trade receivables | 40 | - | €13,371 | +€13,371 | |
| Other amounts receivable | 41 | €4,929 | €20,634 | +€15,705 | +318.6% |
| Cash at bank and in hand | 54/58 | €68,606 | €66,211 | -€2,394 | -3.5% |
| Total equity and liabilities | 10/49 | €105,710 | €132,024 | +€26,314 | +24.9% |
| Equity | 10/15 | €98,162 | €111,151 | +€12,989 | +13.2% |
| Contributions | 10/11 | €8,060 | €8,060 | = | 0.0% |
| Reserves | 13 | €28,000 | €40,500 | +€12,500 | +44.6% |
| Distributable reserves | 133 | €28,000 | €40,500 | +€12,500 | +44.6% |
| Profit (loss) carried forward | 14 | €62,102 | €62,591 | +€489 | +0.8% |
| Amounts payable | 17/49 | €7,548 | €20,873 | +€13,325 | +176.5% |
| Amounts payable within one year | 42/48 | €7,548 | €20,873 | +€13,325 | +176.5% |
| Trade debts | 44 | €1,689 | €755 | -€934 | -55.3% |
| Suppliers | 440/4 | €1,689 | €755 | -€934 | -55.3% |
| Taxes, remuneration and social security | 45 | €5,859 | €20,118 | +€14,259 | +243.4% |
| Taxes | 450/3 | €5,859 | €20,118 | +€14,259 | +243.4% |
| Other amounts payable | 47/48 | - | €0 | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €446 | €367 | -€79 | -17.7% |
| Other operating charges | 640/8 | €387 | €407 | +€20 | +5.2% |
| Gross operating margin | 9900 | €21,489 | €20,580 | -€909 | -4.2% |
| Operating profit (loss) | 9901 | €20,655 | €19,805 | -€850 | -4.1% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €1,177 | €1,050 | -€126 | -10.7% |
| Recurring financial charges | 65 | €1,177 | €1,050 | -€126 | -10.7% |
| Profit (loss) for the period before taxes | 9903 | €19,479 | €18,755 | -€724 | -3.7% |
| Income taxes | 67/77 | €5,930 | €5,766 | -€164 | -2.8% |
| Profit (loss) for the period | 9904 | €13,549 | €12,989 | -€559 | -4.1% |
| Profit (loss) for the period to be appropriated | 9905 | €13,549 | €12,989 | -€559 | -4.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.