DE VIRIS: 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.
DE VIRIS
Largest movements
- Tangible fixed assets -€14,336
down €14,336 (-25.6%), from €56,108 to €41,772
of which Furniture and vehicles: -€11,673
- Cash +€2,355
up €2,355 (+24.9%), from €9,458 to €11,813
mainly Depreciation (+€14,336) and Other debts (+€1,776)
- Receivables within one year -€1,061
down €1,061 (-11.3%), from €9,403 to €8,342
of which Other amounts receivable: -€911
- Debts after one year -€7,686
down €7,686 (-45.6%), from €16,869 to €9,183
- Profit (loss) carried forward -€3,200
down €3,200 (-29.0%), from -€11,040 to -€14,240
- Current portion of long-term debt -€2,220
down €2,220 (-22.4%), from €9,906 to €7,686
- Other debts +€1,776
up €1,776 (+7.1%), from €25,053 to €26,829
- Tax, wage and social debts -€1,425
down €1,425 (-20.3%), from €7,018 to €5,593
- Gross operating margin +€10,453
up €10,453 (+255.8%), from €4,087 to €14,540
- Depreciation -€688
down €688 (-4.6%), from €15,024 to €14,336
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 | €75,123 | €62,146 | -€12,977 | -17.3% |
| Fixed assets | 21/28 | €56,108 | €41,772 | -€14,336 | -25.6% |
| Tangible fixed assets | 22/27 | €56,108 | €41,772 | -€14,336 | -25.6% |
| Furniture and vehicles | 24 | €31,495 | €19,822 | -€11,673 | -37.1% |
| Other tangible fixed assets | 26 | €24,612 | €21,950 | -€2,662 | -10.8% |
| Current assets | 29/58 | €19,015 | €20,374 | +€1,359 | +7.1% |
| Amounts receivable within one year | 40/41 | €9,403 | €8,342 | -€1,061 | -11.3% |
| Trade receivables | 40 | €3,757 | €3,607 | -€150 | -4.0% |
| Other amounts receivable | 41 | €5,646 | €4,735 | -€911 | -16.1% |
| Cash at bank and in hand | 54/58 | €9,458 | €11,813 | +€2,355 | +24.9% |
| Deferred charges and accrued income | 490/1 | €154 | €219 | +€65 | +42.2% |
| Total equity and liabilities | 10/49 | €75,123 | €62,146 | -€12,977 | -17.3% |
| Equity | 10/15 | €13,252 | €10,052 | -€3,200 | -24.1% |
| Contributions | 10/11 | €19,000 | €19,000 | = | 0.0% |
| Reserves | 13 | €5,292 | €5,292 | +€0 | 0.0% |
| Non-distributable reserves | 130/1 | €1,900 | €1,900 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,900 | €1,900 | = | 0.0% |
| Tax-exempt reserves | 132 | €3,392 | €3,392 | +€0 | 0.0% |
| Profit (loss) carried forward | 14 | -€11,040 | -€14,240 | -€3,200 | -29.0% |
| Amounts payable | 17/49 | €61,871 | €52,094 | -€9,777 | -15.8% |
| Amounts payable after more than one year | 17 | €16,869 | €9,183 | -€7,686 | -45.6% |
| Financial debts | 170/4 | €16,869 | €9,183 | -€7,686 | -45.6% |
| Amounts payable within one year | 42/48 | €45,002 | €42,895 | -€2,107 | -4.7% |
| Current portion of amounts payable after more than one year | 42 | €9,906 | €7,686 | -€2,220 | -22.4% |
| Financial debts | 43 | €71 | - | -€71 | |
| Credit institutions | 430/8 | €71 | - | -€71 | |
| Trade debts | 44 | €2,954 | €2,787 | -€167 | -5.7% |
| Suppliers | 440/4 | €2,954 | €2,787 | -€167 | -5.7% |
| Taxes, remuneration and social security | 45 | €7,018 | €5,593 | -€1,425 | -20.3% |
| Taxes | 450/3 | €7,018 | €5,593 | -€1,425 | -20.3% |
| Other amounts payable | 47/48 | €25,053 | €26,829 | +€1,776 | +7.1% |
| Accrued charges and deferred income | 492/3 | - | €16 | +€16 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,024 | €14,336 | -€688 | -4.6% |
| Other operating charges | 640/8 | €900 | €890 | -€10 | -1.1% |
| Non-recurring operating charges | 66A | €119 | - | -€119 | |
| Gross operating margin | 9900 | €4,087 | €14,540 | +€10,453 | +255.8% |
| Operating profit (loss) | 9901 | -€11,957 | -€686 | +€11,271 | +94.3% |
| Financial income | 75/76B | €34 | €10 | -€24 | -70.7% |
| Recurring financial income | 75 | €34 | €10 | -€24 | -70.7% |
| Financial charges | 65/66B | €2,442 | €2,315 | -€127 | -5.2% |
| Recurring financial charges | 65 | €2,442 | €2,315 | -€127 | -5.2% |
| Profit (loss) for the period before taxes | 9903 | -€14,365 | -€2,991 | +€11,374 | +79.2% |
| Income taxes | 67/77 | €314 | €209 | -€105 | -33.5% |
| Profit (loss) for the period | 9904 | -€14,679 | -€3,200 | +€11,479 | +78.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€14,679 | -€3,200 | +€11,479 | +78.2% |
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 28 September 2026 via checked.be.