CONSTRUCTION VIROUX: 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.
CONSTRUCTION VIROUX
Largest movements
- Cash -€1,665
down €1,665 (-33.1%), from €5,033 to €3,367
mainly Net result for the year (-€13,525) and Tax, wage and social debts (-€930)
- Receivables within one year -€1,251
down €1,251 (-58.1%), from €2,155 to €903
- Tangible fixed assets -€1,033
down €1,033 (-37.7%), from €2,742 to €1,709
- Profit (loss) carried forward -€13,525
down €13,525 (-385.7%), from -€3,507 to -€17,031
- Other debts +€10,460
up €10,460 (+223.6%), from €4,678 to €15,138
- Tax, wage and social debts -€930
down €930 (-22.6%), from €4,119 to €3,189
of which Remuneration and social security: -€927
- Staff costs +€49,811
up €49,811 (+246.6%), from €20,199 to €70,009
- Gross operating margin +€41,748
up €41,748 (+242.9%), from €17,184 to €58,931
- Other operating charges +€1,253
new in 2025: €1,253
- Depreciation +€675
up €675 (+188.6%), from €358 to €1,033
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 | €9,929 | €5,980 | -€3,950 | -39.8% |
| Fixed assets | 21/28 | €2,742 | €1,709 | -€1,033 | -37.7% |
| Tangible fixed assets | 22/27 | €2,742 | €1,709 | -€1,033 | -37.7% |
| Furniture and vehicles | 24 | €2,742 | €1,709 | -€1,033 | -37.7% |
| Current assets | 29/58 | €7,187 | €4,271 | -€2,916 | -40.6% |
| Amounts receivable within one year | 40/41 | €2,155 | €903 | -€1,251 | -58.1% |
| Other amounts receivable | 41 | €2,155 | €903 | -€1,251 | -58.1% |
| Cash at bank and in hand | 54/58 | €5,033 | €3,367 | -€1,665 | -33.1% |
| Total equity and liabilities | 10/49 | €9,929 | €5,980 | -€3,950 | -39.8% |
| Equity | 10/15 | €493 | -€13,031 | -€13,525 | |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€3,507 | -€17,031 | -€13,525 | -385.7% |
| Amounts payable | 17/49 | €9,436 | €19,011 | +€9,575 | +101.5% |
| Amounts payable within one year | 42/48 | €9,436 | €19,011 | +€9,575 | +101.5% |
| Trade debts | 44 | €639 | €684 | +€45 | +7.0% |
| Suppliers | 440/4 | €639 | €684 | +€45 | +7.0% |
| Taxes, remuneration and social security | 45 | €4,119 | €3,189 | -€930 | -22.6% |
| Taxes | 450/3 | €144 | €141 | -€3 | -2.1% |
| Remuneration and social security | 454/9 | €3,976 | €3,048 | -€927 | -23.3% |
| Other amounts payable | 47/48 | €4,678 | €15,138 | +€10,460 | +223.6% |
| Remuneration, social security and pensions | 62 | €20,199 | €70,009 | +€49,811 | +246.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €358 | €1,033 | +€675 | +188.6% |
| Other operating charges | 640/8 | - | €1,253 | +€1,253 | |
| Gross operating margin | 9900 | €17,184 | €58,931 | +€41,748 | +242.9% |
| Operating profit (loss) | 9901 | -€3,373 | -€13,364 | -€9,991 | -296.2% |
| Financial income | 75/76B | €1 | - | -€1 | |
| Recurring financial income | 75 | €1 | - | -€1 | |
| Financial charges | 65/66B | €135 | €160 | +€26 | +19.0% |
| Recurring financial charges | 65 | €135 | €160 | +€26 | +19.0% |
| Profit (loss) for the period before taxes | 9903 | -€3,507 | -€13,525 | -€10,018 | -285.7% |
| Profit (loss) for the period | 9904 | -€3,507 | -€13,525 | -€10,018 | -285.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,507 | -€13,525 | -€10,018 | -285.7% |
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 7 October 2026 via checked.be.