VIVID VISION: 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.
VIVID VISION
Largest movements
- Current investments +€275,000
new in 2025: €275,000
- Deferred charges and accrued income -€25,396
down €25,396 (-35.2%), from €72,126 to €46,730
- Cash +€24,181
up €24,181 (+6.8%), from €355,808 to €379,989
mainly Net result for the year (+€283,350) and Deferred charges and accrued income (+€25,396)
- Reserves +€283,350
up €283,350 (+71.5%), from €396,382 to €679,732
- Tax, wage and social debts -€13,205
down €13,205 (-38.7%), from €34,130 to €20,925
- Gross operating margin +€86,916
up €86,916 (+29.6%), from €293,297 to €380,213
- Taxes +€21,878
up €21,878 (+31.6%), from €69,131 to €91,009
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.
Derived cash bridge
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 | €448,414 | €717,223 | +€268,809 | +59.9% |
| Fixed assets | 21/28 | €20,480 | €15,504 | -€4,976 | -24.3% |
| Tangible fixed assets | 22/27 | €20,480 | €15,504 | -€4,976 | -24.3% |
| Plant, machinery and equipment | 23 | €4,679 | €2,797 | -€1,882 | -40.2% |
| Furniture and vehicles | 24 | €9,994 | €7,534 | -€2,460 | -24.6% |
| Other tangible fixed assets | 26 | €5,807 | €5,173 | -€634 | -10.9% |
| Current assets | 29/58 | €427,934 | €701,719 | +€273,785 | +64.0% |
| Current investments | 50/53 | - | €275,000 | +€275,000 | |
| Cash at bank and in hand | 54/58 | €355,808 | €379,989 | +€24,181 | +6.8% |
| Deferred charges and accrued income | 490/1 | €72,126 | €46,730 | -€25,396 | -35.2% |
| Total equity and liabilities | 10/49 | €448,414 | €717,223 | +€268,809 | +59.9% |
| Equity | 10/15 | €398,382 | €681,732 | +€283,350 | +71.1% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €396,382 | €679,732 | +€283,350 | +71.5% |
| Distributable reserves | 133 | €396,382 | €679,732 | +€283,350 | +71.5% |
| Amounts payable | 17/49 | €50,032 | €35,491 | -€14,541 | -29.1% |
| Amounts payable within one year | 42/48 | €50,032 | €35,491 | -€14,541 | -29.1% |
| Trade debts | 44 | €3,593 | €2,120 | -€1,473 | -41.0% |
| Suppliers | 440/4 | €3,593 | €2,120 | -€1,473 | -41.0% |
| Taxes, remuneration and social security | 45 | €34,130 | €20,925 | -€13,205 | -38.7% |
| Taxes | 450/3 | €34,130 | €20,925 | -€13,205 | -38.7% |
| Other amounts payable | 47/48 | €12,309 | €12,446 | +€137 | +1.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,245 | €4,976 | +€731 | +17.2% |
| Other operating charges | 640/8 | €598 | €665 | +€67 | +11.2% |
| Gross operating margin | 9900 | €293,297 | €380,213 | +€86,916 | +29.6% |
| Operating profit (loss) | 9901 | €288,454 | €374,572 | +€86,118 | +29.9% |
| Financial income | 75/76B | - | €278 | +€278 | |
| Recurring financial income | 75 | - | €278 | +€278 | |
| Financial charges | 65/66B | €74 | €491 | +€417 | +564% |
| Recurring financial charges | 65 | €74 | €491 | +€417 | +564% |
| Profit (loss) for the period before taxes | 9903 | €288,380 | €374,359 | +€85,979 | +29.8% |
| Income taxes | 67/77 | €69,131 | €91,009 | +€21,878 | +31.6% |
| Profit (loss) for the period | 9904 | €219,249 | €283,350 | +€64,101 | +29.2% |
| Profit (loss) for the period to be appropriated | 9905 | €219,249 | €283,350 | +€64,101 | +29.2% |
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 13 October 2026 via checked.be.