DR VIRGO: 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.
DR VIRGO
Largest movements
- Cash +€31,962
up €31,962 (+46.9%), from €68,107 to €100,069
mainly Depreciation (+€45,040) and Net result for the year (+€24,798)
- Intangible fixed assets -€25,000
down €25,000 (-11.8%), from €211,713 to €186,713
- Tangible fixed assets +€13,293
up €13,293 (+4.2%), from €314,873 to €328,166
of which Land and buildings: +€16,027
- Deferred charges and accrued income -€11,262
down €11,262 (-60.1%), from €18,750 to €7,488
- Profit (loss) carried forward +€23,965
up €23,965 (+38.2%), from €62,735 to €86,700
- Debts after one year -€21,939
down €21,939 (-7.7%), from €286,153 to €264,214
- Other debts -€7,979
down €7,979 (-3.6%), from €220,904 to €212,925
- Tax, wage and social debts +€7,804
up €7,804 (+57.6%), from €13,550 to €21,354
of which Taxes: +€7,749
- Gross operating margin -€112,749
down €112,749 (-54.7%), from €206,219 to €93,470
- Depreciation -€54,904
down €54,904 (-54.9%), from €99,943 to €45,040
- Taxes -€10,767
down €10,767 (-58.0%), from €18,571 to €7,804
- Financial charges -€5,177
down €5,177 (-29.8%), from €17,402 to €12,225
- Other operating charges -€3,964
down €3,964 (-52.4%), from €7,568 to €3,604
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 | €613,535 | €622,530 | +€8,996 | +1.5% |
| Fixed assets | 21/28 | €526,587 | €514,879 | -€11,707 | -2.2% |
| Intangible fixed assets | 21 | €211,713 | €186,713 | -€25,000 | -11.8% |
| Tangible fixed assets | 22/27 | €314,873 | €328,166 | +€13,293 | +4.2% |
| Land and buildings | 22 | €292,438 | €308,466 | +€16,027 | +5.5% |
| Furniture and vehicles | 24 | €22,435 | €19,700 | -€2,734 | -12.2% |
| Current assets | 29/58 | €86,948 | €107,651 | +€20,703 | +23.8% |
| Amounts receivable within one year | 40/41 | €91 | €94 | +€3 | +3.2% |
| Trade receivables | 40 | €91 | €94 | +€3 | +3.2% |
| Cash at bank and in hand | 54/58 | €68,107 | €100,069 | +€31,962 | +46.9% |
| Deferred charges and accrued income | 490/1 | €18,750 | €7,488 | -€11,262 | -60.1% |
| Total equity and liabilities | 10/49 | €613,535 | €622,530 | +€8,996 | +1.5% |
| Equity | 10/15 | €72,735 | €96,700 | +€23,965 | +32.9% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Outside capital | 11 | - | €10,000 | +€10,000 | |
| Other | 1109/19 | - | €10,000 | +€10,000 | |
| Profit (loss) carried forward | 14 | €62,735 | €86,700 | +€23,965 | +38.2% |
| Amounts payable | 17/49 | €540,800 | €525,830 | -€14,970 | -2.8% |
| Amounts payable after more than one year | 17 | €286,153 | €264,214 | -€21,939 | -7.7% |
| Financial debts | 170/4 | €286,153 | €264,214 | -€21,939 | -7.7% |
| Amounts payable within one year | 42/48 | €254,647 | €255,702 | +€1,055 | +0.4% |
| Current portion of amounts payable after more than one year | 42 | €17,601 | €20,416 | +€2,814 | +16.0% |
| Trade debts | 44 | €2,591 | €1,007 | -€1,584 | -61.1% |
| Suppliers | 440/4 | €2,591 | €1,007 | -€1,584 | -61.1% |
| Taxes, remuneration and social security | 45 | €13,550 | €21,354 | +€7,804 | +57.6% |
| Taxes | 450/3 | €9,723 | €17,472 | +€7,749 | +79.7% |
| Remuneration and social security | 454/9 | €3,827 | €3,882 | +€55 | +1.4% |
| Other amounts payable | 47/48 | €220,904 | €212,925 | -€7,979 | -3.6% |
| Accrued charges and deferred income | 492/3 | - | €5,914 | +€5,914 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €99,943 | €45,040 | -€54,904 | -54.9% |
| Other operating charges | 640/8 | €7,568 | €3,604 | -€3,964 | -52.4% |
| Gross operating margin | 9900 | €206,219 | €93,470 | -€112,749 | -54.7% |
| Operating profit (loss) | 9901 | €98,708 | €44,827 | -€53,881 | -54.6% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €17,402 | €12,225 | -€5,177 | -29.8% |
| Recurring financial charges | 65 | €17,402 | €12,225 | -€5,177 | -29.8% |
| Profit (loss) for the period before taxes | 9903 | €81,306 | €32,602 | -€48,704 | -59.9% |
| Income taxes | 67/77 | €18,571 | €7,804 | -€10,767 | -58.0% |
| Profit (loss) for the period | 9904 | €62,735 | €24,798 | -€37,937 | -60.5% |
| Profit (loss) for the period to be appropriated | 9905 | €62,735 | €24,798 | -€37,937 | -60.5% |
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 5 October 2026 via checked.be.