VIRO
ActiveSummary
VIRO has been active since 1997 and the Belgian State Gazette contains no insolvency or warning signals. The 2025 annual accounts show equity of €778k and a net result of €6k. Equity remains stable across the filed fiscal years (±1.4% per year). Its solvency ranks better than 77% of 8048 sector peers (fiscal year 2025). The computed 12-month bankruptcy probability is 0.4% (very low).
Checked score
Score 2025
Axes · tick = 2024
Profitability69▼-1
Solvency97=
Growth52=
Track record100
Bankruptcy probability, 12 months
0.4%
Very low
0%0.5%1.5%4%10%≥ 25%
Credit up to €55k at 30 days acceptable
Liquidity short (current ratio 0.12 against 0.08 in 2024; short-term debt: 20% and cash: 1.8% of total assets), and 27.7% of the assets are financed with debt.
Credit check for your own amount and term
Signals
Four signals. The signal on the left, the evidence on the right.
−lowers risk+raises risk○neutral
lowers risk · Long track record
A company with a long track record statistically fails less often than a young one.
KBO · incorporation dateAge against the risk zone
lowers risk · Annual accounts: healthy financial profile
The latest annual accounts show a healthy profile in solvency, result and liquidity.
NBB · annual accounts 2025Solvency, return and age of the figures
Solvency
72.3%
Return on assets
0.5%
Age of the figures
9 mo
raises risk · Higher-failure-rate sector
In this sector companies fail more often than the Belgian average.
Gazette · bankruptcies per sector, NACE 46
Relative position
BE, all sectors
reference
Wholesale trade (NACE 46)
about 21% more bankruptcies
← fewer bankruptcies
more bankruptcies →
neutral · Filed after the deadline
The financial year that closed on 31-12-2025 was due by 31-07-2026 and was filed on 04-08-2026, 4 days later. For context: 47% of the Belgian market files late and the whole 1-to-90-day band measures 2.0% abnormal legal state against a 1.66% average. We show this as a fact and do not score it.
NBB · 10 filingsDeviation from the deadline
2025
4 d late
2024
21 d late
2023
15 d early
2022
27 d early
2021
34 d early
2020
38 d early
2019
68 d late
← before the deadline
after the deadline →
Checked, nothing found (2)
neutral · The next deadline is still running
The next financial year closes on 31-12-2026 and is due by 31-07-2027. Nothing is late today.
Companies Code · seven monthsPosition in the running window
25-09-2026 today31-12-2026 close31-07-2027 deadline
Financials · fiscal year 2025, abbreviated schema
Equity
€778k▲ 0.7%
2024 · €772k
2018: €668k
2019: €657k▼ -1.6% vs 2018lowest in 8 years
2020: €743k▲ +13.0% vs 2019
2021: €764k▲ +2.9% vs 2020
2022: €761k▼ -0.4% vs 2021
2023: €761k▼ -0.1% vs 2022
2024: €772k▲ +1.5% vs 2023
2025: €778k▲ +0.7% vs 2024highest in 8 years
2018 → 2025
Total assets
€1.08M▲ 0.5%
2024 · €1.07M
2018: €1.31M
2019: €1.28M▼ -2.2% vs 2018
2020: €1.47M▲ +14.4% vs 2019highest in 8 years
2021: €1.10M▼ -25.0% vs 2020
2022: €1.07M▼ -2.5% vs 2021
2023: €1.08M▲ +1.1% vs 2022
2024: €1.07M▼ -1.1% vs 2023lowest in 8 years
2025: €1.08M▲ +0.5% vs 2024
2018 → 2025
Net result
€6k▼ 50.6%
2024 · €11k
2018: €20k
2019: €-10k▼ -153% vs 2018lowest in 8 years
2020: €98k▲ +1030% vs 2019highest in 8 years
2021: €34k▼ -65.3% vs 2020
2022: €-3k▼ -109% vs 2021
2023: €-602▲ +81.0% vs 2022
2024: €11k▲ +2010% vs 2023
2025: €6k▼ -50.6% vs 2024
2018 → 2025
Working capital
€-190k▲ 3.8%
2024 · €-198k
2018: €-255k
2019: €-295k▼ -15.6% vs 2018
2020: €-614k▼ -108% vs 2019lowest in 8 years
2021: €-212k▲ +65.5% vs 2020
2022: €-219k▼ -3.4% vs 2021
2023: €-212k▲ +2.9% vs 2022
2024: €-198k▲ +7.0% vs 2023
2025: €-190k▲ +3.8% vs 2024highest in 8 years
2018 → 2025
Trend over the years
Multi-year overview
Every figure with its change against the year before
▲ rise
▼ fall
Line20212022202320242025Trend
Equity€764k-€761k▼ 0.4%€761k▼ 0.1%€772k▲ 1.5%€778k▲ 0.7%
2021: €764k
2022: €761k▼ -0.4% vs 2021
2023: €761k▼ -0.1% vs 2022lowest in 5 years
2024: €772k▲ +1.5% vs 2023
2025: €778k▲ +0.7% vs 2024highest in 5 years
Operating result€47k-€7k▼ 84.5%€3k▼ 52.3%€14k▲ 304%€8k▼ 39.8%
2021: €47khighest in 5 years
2022: €7k▼ -84.5% vs 2021
2023: €3k▼ -52.3% vs 2022lowest in 5 years
2024: €14k▲ +304% vs 2023
2025: €8k▼ -39.8% vs 2024
Net result€34k-€-3k€-602▲ 81.0%€11k€6k▼ 50.6%
2021: €34khighest in 5 years
2022: €-3k▼ -109% vs 2021lowest in 5 years
2023: €-602▲ +81.0% vs 2022
2024: €11k▲ +2010% vs 2023
2025: €6k▼ -50.6% vs 2024
Turnover and EBIT margin not published: the abbreviated schema does not require them.
Result per fiscal year
Operating resultNet result
The operating result falls in 2025; 2025 is 40% below 2024.
Balance-sheet composition
2025 in colour, 2024 as the grey bar beneath
Assets €1.08M
Fixed assets
€1.05M ▼ 0.2%
Current assets
€25k ▲ 40.3%
Equity and liabilities €1.08M
Equity
€778k ▲ 0.7%
Provisions
€83k =
Debt
€215k ▼ 0.2%
Debt's share of the balance-sheet total falls from 20.1% to 20.0%. Equity is higher and debt is lower.
Key figures and ratios
EBITDA
€10k▼
2024 · €16k
Cash flow
€8k▼
2024 · €13k
Current ratio
0.12▲
2024 · 0.08
Debt to equity
0.28▼
2024 · 0.28
ROE
0.7%▼
2024 · 1.5%
ROA
0.5%▼
2024 · 1.1%
Interest coverage
31.83▼
2024 · 45.54
Debt ≤ 1 year
€215k▼
2024 · €215k
Income taxes
€2k▲
2024 · €2k
Green means a favourable move, even when the figure itself falls: as with debt or debt to equity.
Filed annual accounts As filed with the NBB · 2025 against 2024 · 38 lines
Balance sheet
Code20242025
Assets
Total assets20/58€1.07M€1.08M▲
Fixed assets21/28€1.05M€1.05M▼
Tangible fixed assets22/27€3k€706▼
Other tangible fixed assets26€3k€706▼
Financial fixed assets28€1.05M€1.05M=
Current assets29/58€18k€25k▲
Amounts receivable within one year40/41€6k€6k▼
Other amounts receivable41€6k€6k▼
Cash at bank and in hand54/58€12k€19k▲
Equity and liabilities
Total equity and liabilities10/49€1.07M€1.08M▲
Equity10/15€772k€778k▲
Contributions10/11€19k€19k=
Reserves13€48k€48k=
Tax-exempt reserves132€46k€46k=
Distributable reserves133€2k€2k=
Profit (loss) carried forward14€706k€712k▲
Provisions and deferred taxes16€83k€83k=
Provisions for liabilities and charges160/5€83k€83k=
Pensions and similar obligations160€83k€83k=
Amounts payable17/49€215k€215k▼
Amounts payable within one year42/48€215k€215k▼
Current portion of amounts payable after more than one year42€2k€2k▼
Trade debts44€747€411▼
Suppliers440/4€747€411▼
Other amounts payable47/48€213k€213k=
Income statement
Code20242025
Non-recurring operating income76A€16k-
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets630€2k€2k=
Other operating charges640/8€2k€1k▼
Gross operating margin9900€17k€11k▼
Operating profit (loss)9901€14k€8k▼
Financial charges65/66B€348€322▼
Recurring financial charges65€348€322▼
Profit (loss) for the period before taxes9903€14k€8k▼
Income taxes67/77€2k€2k▲
Profit (loss) for the period9904€11k€6k▼
Profit (loss) for the period to be appropriated9905€11k€6k▼
Appropriation of the result
Profit (loss) to be appropriated9906€706k€712k▲
Profit (loss) brought forward from the previous period14P€694k€706k▲
The notes to these accounts (5 items: statements of assets and debts, cost breakdowns, rights and commitments) are not shown here.
Accounts by statement
| Line | 2021 | 2022 | 2023 | 2024 | 2025 | Change |
|---|---|---|---|---|---|---|
| Non-recurring operating income76A | €62k | - | - | €16k | - | - |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets630 | €2k | €6k | €7k | €2k | €2k | = |
| Other operating charges640/8 | €2k | €2k | €2k | €2k | €1k | ▼ 32.9% |
| Gross operating margin9900 | €51k | €15k | €13k | €17k | €11k | ▼ 35.0% |
| Operating profit (loss)9901 | €47k | €7k | €3k | €14k | €8k | ▼ 39.8% |
| Financial charges65/66B | €6k | €651 | €2k | €348 | €322 | ▼ 7.3% |
| Recurring financial charges65 | €6k | €651 | €2k | €348 | €322 | ▼ 7.3% |
| Profit (loss) for the period before taxes9903 | €41k | €7k | €2k | €14k | €8k | ▼ 40.6% |
| Income taxes67/77 | €7k | €10k | €2k | €2k | €2k | ▲ 12.6% |
| Profit (loss) for the period9904 | €34k | €-3k | €-602 | €11k | €6k | ▼ 50.6% |
| Profit (loss) for the period to be appropriated9905 | €34k | €-3k | €-602 | €11k | €6k | ▼ 50.6% |
| Line | 2021 | 2022 | 2023 | 2024 | 2025 | Change |
|---|---|---|---|---|---|---|
| Assets | ||||||
| Total assets20/58 | €1.10M | €1.07M | €1.08M | €1.07M | €1.08M | ▲ 0.5% |
| Fixed assets21/28 | €1.06M | €1.06M | €1.06M | €1.05M | €1.05M | ▼ 0.2% |
| Tangible fixed assets22/27 | €9k | €13k | €6k | €3k | €706 | ▼ 72.3% |
| Furniture and vehicles24 | €781 | €7k | €1k | - | - | - |
| Other tangible fixed assets26 | €8k | €6k | €4k | €3k | €706 | ▼ 72.3% |
| Financial fixed assets28 | €1.05M | €1.05M | €1.05M | €1.05M | €1.05M | = |
| Current assets29/58 | €40k | €8k | €26k | €18k | €25k | ▲ 40.3% |
| Amounts receivable within one year40/41 | €188 | €2k | €15k | €6k | €6k | ▼ 1.2% |
| Trade receivables40 | - | - | €12k | - | - | - |
| Other amounts receivable41 | €188 | €2k | €3k | €6k | €6k | ▼ 1.2% |
| Cash at bank and in hand54/58 | €38k | €5k | €11k | €12k | €19k | ▲ 59.3% |
| Deferred charges and accrued income490/1 | €2k | - | €360 | - | - | - |
| Equity and liabilities | ||||||
| Total equity and liabilities10/49 | €1.10M | €1.07M | €1.08M | €1.07M | €1.08M | ▲ 0.5% |
| Equity10/15 | €764k | €761k | €761k | €772k | €778k | ▲ 0.7% |
| Contributions10/11 | €19k | €19k | €19k | €19k | €19k | = |
| Reserves13 | €48k | €48k | €48k | €48k | €48k | = |
| Non-distributable reserves130/1 | €2k | €2k | - | - | - | - |
| Reserves not available under the articles1311 | €2k | €2k | - | - | - | - |
| Tax-exempt reserves132 | €46k | €46k | €46k | €46k | €46k | = |
| Distributable reserves133 | - | - | €2k | €2k | €2k | = |
| Profit (loss) carried forward14 | €698k | €695k | €694k | €706k | €712k | ▲ 0.8% |
| Provisions and deferred taxes16 | €83k | €83k | €83k | €83k | €83k | = |
| Provisions for liabilities and charges160/5 | €83k | €83k | €83k | €83k | €83k | = |
| Pensions and similar obligations160 | €83k | €83k | €83k | €83k | €83k | = |
| Amounts payable17/49 | €251k | €227k | €239k | €215k | €215k | ▼ 0.2% |
| Amounts payable within one year42/48 | €251k | €227k | €239k | €215k | €215k | ▼ 0.2% |
| Current portion of amounts payable after more than one year42 | €2k | €4k | €2k | €2k | €2k | ▼ 0.4% |
| Trade debts44 | €11k | €356 | €1k | €747 | €411 | ▼ 44.9% |
| Suppliers440/4 | €11k | €356 | €1k | €747 | €411 | ▼ 44.9% |
| Taxes, remuneration and social security45 | €24k | €6k | €5k | - | - | - |
| Taxes450/3 | €24k | €6k | €1k | - | - | - |
| Remuneration and social security454/9 | - | - | €3k | - | - | - |
| Other amounts payable47/48 | €214k | €216k | €231k | €213k | €213k | = |
| Line | 2021 | 2022 | 2023 | 2024 | 2025 | Change |
|---|---|---|---|---|---|---|
| Profit (loss) for the period9904 | €34k | €-3k | €-602 | €11k | €6k | ▼ 50.6% |
| + Depreciation and write-downs630 | €2k | €6k | €7k | €2k | €2k | = |
| Operating cash flow (approximation) | €36k | €3k | €6k | €13k | €8k | ▼ 43.6% |
| Investment in fixed assets (approximation) | - | €-10k | €0 | €1k | €0 | ▼ 100% |
| Change in cash | - | €-32k | €6k | €1k | €7k | ▲ 464% |
Simplified and derived: a Belgian filing has no cash-flow statement, so these rows come from the income statement and the balance-sheet moves.
Timeline · acts, filings and financial milestones
Next filing, fiscal year 2026, expected by
2026
04-08
NBB filing
Annual accounts filed
fiscal year 2025 · abbreviated schema · 4 days late
2025
21-08
NBB filing
Annual accounts filed
fiscal year 2024 · abbreviated schema · 21 days late
2024
31-12
Financial
Back to profitnet €11k
Net result €11k after 2 loss-making years.
16-07
NBB filing
Annual accounts filed
fiscal year 2023 · abbreviated schema
2023
04-07
NBB filing
Annual accounts filed
fiscal year 2022 · abbreviated schema
2022
27-06
NBB filing
Annual accounts filed
fiscal year 2021 · abbreviated schema
2021
23-06
NBB filing
Annual accounts filed
fiscal year 2020 · abbreviated schema
2020
31-12
Financial
Back to profitnet €98k
Net result €98k after one loss-making year.
07-10
NBB filing
Annual accounts filed
fiscal year 2019 · abbreviated schema · 68 days late
2019
31-12
Financial
Weakest financial yearnet €-10k
Net result drops to €-10k, the lowest in the series; recovery starts the following year.
03-07
NBB filing
Annual accounts filed
fiscal year 2018 · abbreviated schema
2018
24-07
NBB filing
Annual accounts filed
fiscal year 2017 · abbreviated schema
2017
06-07
NBB filing
Annual accounts filed
fiscal year 2016 · abbreviated schema
Financial milestoneNBB filingFinancial milestones sit on the fiscal year-end date, not the filing date.
0 of 3 acts read
About the unread acts
We know of 3 Belgian State Gazette acts for this company. None of them has been read yet: what they contain is neither established nor disproved here.
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Directors · office · real estate
Directors
3 acts for this company are in the Belgian State Gazette, of which we have read 0. We have therefore not extracted its directors from those acts yet.
Location & real-estate footprint
Registered office, Hasselt · 1 establishment unit since 2000
Ground area
877 m²
Building footprint
237 m²
Volume, LiDAR
2,139 m³
2 parcels, Flanders · tallest building 16.4 m, ±4 floors. Linked by address, not a title deed.
1 establishment unit
THE BODY SHOP
since 20002.101.904.282
2 parcels
Flanders
2
(100%)
| Parcel (capakey) | Region | Area | Buildings | Height / fl. |
|---|---|---|---|---|
| 71032B0181/00M002 | Flanders | 765 m² | 1 · 125 m² | 9.7 m · 2 fl. |
| 24062A0706/00K000 | Flanders | 112 m² | 1 · 112 m² | 16.4 m · 4 fl. |
Linked by address, not proof of ownership
Good to know
2 of 2 parcels with an exact address match; the rest are indicative.
Linked through address data, this is not proof of ownership.
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Of 798 companies in sector 46450 we hold annual accounts for 452. 263 are within a factor 10 of this equity. The 5 above are the closest to it. See the whole sector
Identification & contact
Identification
Legal formPrivate limited company
Founded03-03-1997
Fiscal year end31-12
Activities, NACEBEL 2025
46450Wholesale of perfume and cosmetics
47750Retail sale of cosmetics and toilet articles
Scores and ratios are computed by Checked and are not a credit decision.