Varilly Sciences: 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.
Varilly Sciences
Largest movements
- Receivables within one year -€14,435
down €14,435 (-84.1%), from €17,171 to €2,736
of which Trade receivables: -€11,871
- Cash -€3,435
down €3,435 (-4.2%), from €81,912 to €78,477
mainly Contributions, distributions and other (-€55,862) and Other debts (-€19,047)
- Tangible fixed assets -€1,117
down €1,117 (-41.7%), from €2,680 to €1,563
- Other debts -€19,047
down €19,047 (-28.6%), from €66,530 to €47,483
- Gross operating margin -€22,343
down €22,343 (-22.9%), from €97,769 to €75,427
- Taxes -€5,142
down €5,142 (-24.1%), from €21,307 to €16,166
- Financial charges +€1,015
up €1,015 (+88.4%), from €1,148 to €2,163
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 | €101,790 | €83,514 | -€18,276 | -18.0% |
| Fixed assets | 21/28 | €2,681 | €1,564 | -€1,117 | -41.7% |
| Tangible fixed assets | 22/27 | €2,680 | €1,563 | -€1,117 | -41.7% |
| Furniture and vehicles | 24 | €2,680 | €1,563 | -€1,117 | -41.7% |
| Financial fixed assets | 28 | €1 | €1 | = | 0.0% |
| Current assets | 29/58 | €99,109 | €81,950 | -€17,159 | -17.3% |
| Amounts receivable within one year | 40/41 | €17,171 | €2,736 | -€14,435 | -84.1% |
| Trade receivables | 40 | €11,871 | €0 | -€11,871 | -100.0% |
| Other amounts receivable | 41 | €5,300 | €2,736 | -€2,564 | -48.4% |
| Cash at bank and in hand | 54/58 | €81,912 | €78,477 | -€3,435 | -4.2% |
| Deferred charges and accrued income | 490/1 | €25 | €737 | +€711 | +2791.2% |
| Total equity and liabilities | 10/49 | €101,790 | €83,514 | -€18,276 | -18.0% |
| Equity | 10/15 | €20,460 | €20,460 | = | 0.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €81,330 | €63,054 | -€18,276 | -22.5% |
| Amounts payable within one year | 42/48 | €81,330 | €63,054 | -€18,276 | -22.5% |
| Financial debts | 43 | €157 | €0 | -€157 | -100.0% |
| Credit institutions | 430/8 | €157 | €0 | -€157 | -100.0% |
| Trade debts | 44 | €36 | €91 | +€56 | +155.3% |
| Suppliers | 440/4 | €36 | €91 | +€56 | +155.3% |
| Taxes, remuneration and social security | 45 | €14,607 | €15,479 | +€872 | +6.0% |
| Taxes | 450/3 | €14,507 | €15,379 | +€872 | +6.0% |
| Remuneration and social security | 454/9 | €100 | €100 | = | 0.0% |
| Other amounts payable | 47/48 | €66,530 | €47,483 | -€19,047 | -28.6% |
| Non-recurring operating income | 76A | €8,611 | €0 | -€8,611 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €540 | €1,117 | +€577 | +106.9% |
| Other operating charges | 640/8 | €515 | €400 | -€115 | -22.4% |
| Gross operating margin | 9900 | €97,769 | €75,427 | -€22,343 | -22.9% |
| Operating profit (loss) | 9901 | €96,714 | €73,910 | -€22,805 | -23.6% |
| Financial income | 75/76B | €404 | €282 | -€122 | -30.3% |
| Recurring financial income | 75 | €404 | €282 | -€122 | -30.3% |
| Financial charges | 65/66B | €1,148 | €2,163 | +€1,015 | +88.4% |
| Recurring financial charges | 65 | €1,148 | €2,163 | +€1,015 | +88.4% |
| Profit (loss) for the period before taxes | 9903 | €95,970 | €72,028 | -€23,942 | -24.9% |
| Income taxes | 67/77 | €21,307 | €16,166 | -€5,142 | -24.1% |
| Profit (loss) for the period | 9904 | €74,663 | €55,862 | -€18,801 | -25.2% |
| Profit (loss) for the period to be appropriated | 9905 | €74,663 | €55,862 | -€18,801 | -25.2% |
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 29 September 2026 via checked.be.