VARIPHONE INTERNATIONAL: what changed
What changed
VARIPHONE INTERNATIONAL
NACE 32.500, Manufacture of medical and dental instruments and supplies
filed annual accounts (NBB)
Net result for the year
€189,061
2024 · €172,152+€16,909
Equity
€269,984
2024 · €736,229-€466,245
Cash
€519,219
2024 · €184,324+€334,894
Balance sheet total
€1.1m
2024 · €1.7m-€657,521
Largest movements
Assets
- Tangible fixed assets -€644,300
down €644,300 (-96.1%), from €670,429 to €26,130
of which Land and buildings: -€655,305
- Receivables within one year -€360,615
down €360,615 (-57.5%), from €627,502 to €266,887
of which Trade receivables: -€357,229
- Cash +€334,894
up €334,894 (+182%), from €184,324 to €519,219
mainly Investment in fixed assets (net) (+€638,591) and Receivables within one year (+€360,615)
Equity and liabilities
- Reserves -€400,051
down €400,051 (-60.4%), from €661,861 to €261,810
of which Distributable reserves: -€393,431
- Trade debts -€133,431
down €133,431 (-34.1%), from €391,263 to €257,832
- Contributions -€66,194
down €66,194 (-89.0%), from €74,368 to €8,174
- Tax, wage and social debts -€32,845
down €32,845 (-18.9%), from €173,895 to €141,050
of which Remuneration and social security: -€37,080
- Other debts -€25,000
down €25,000 (-9.1%), from €275,000 to €250,000
Income statement
- Gross operating margin -€21,319
down €21,319 (-1.4%), from €1.5m to €1.5m
- Depreciation -€19,388
down €19,388 (-77.3%), from €25,097 to €5,709
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€172,152
Gross operating margin
-€21,319
Staff costs
+€14,017
Depreciation
+€19,388
Write-downs
+€2,611
Other operating charges
+€36
Financial income
-€18
Financial charges
+€5,728
Taxes
-€3,534
Result 2025
€189,061
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€351,609
Investment
+€638,591
Financing
-€655,305
Cash 2024
€184,324
From operations (derived)
+€351,609
Net result for the year
+€189,061
Depreciation
+€5,709
Stocks and contracts
-€10,487
Receivables within one year
+€360,615
Deferred charges and accrued income
-€2,013
Trade debts
-€133,431
Tax, wage and social debts
-€32,845
Other debts
-€25,000
Investment (derived)
+€638,591
Investment in fixed assets (net)
+€638,591
Financing
-€655,305
Contributions, distributions and other
-€655,305
Cash 2025
€519,219
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,714,437 | €1,056,916 | -€657,521 | -38.4% |
| Fixed assets | 21/28 | €673,019 | €28,720 | -€644,300 | -95.7% |
| Tangible fixed assets | 22/27 | €670,429 | €26,130 | -€644,300 | -96.1% |
| Land and buildings | 22 | €655,305 | €0 | -€655,305 | -100% |
| Plant, machinery and equipment | 23 | €3,148 | €6,188 | +€3,041 | +96.6% |
| Furniture and vehicles | 24 | €11,976 | €19,941 | +€7,965 | +66.5% |
| Financial fixed assets | 28 | €2,590 | €2,590 | = | 0.0% |
| Current assets | 29/58 | €1,041,418 | €1,028,196 | -€13,221 | -1.3% |
| Stocks and contracts in progress | 3 | €229,591 | €240,078 | +€10,487 | +4.6% |
| Stocks | 30/36 | €229,591 | €240,078 | +€10,487 | +4.6% |
| Amounts receivable within one year | 40/41 | €627,502 | €266,887 | -€360,615 | -57.5% |
| Trade receivables | 40 | €604,360 | €247,132 | -€357,229 | -59.1% |
| Other amounts receivable | 41 | €23,142 | €19,756 | -€3,386 | -14.6% |
| Cash at bank and in hand | 54/58 | €184,324 | €519,219 | +€334,894 | +182% |
| Deferred charges and accrued income | 490/1 | - | €2,013 | +€2,013 | |
| Total equity and liabilities | 10/49 | €1,714,437 | €1,056,916 | -€657,521 | -38.4% |
| Equity | 10/15 | €736,229 | €269,984 | -€466,245 | -63.3% |
| Contributions | 10/11 | €74,368 | €8,174 | -€66,194 | -89.0% |
| Reserves | 13 | €661,861 | €261,810 | -€400,051 | -60.4% |
| Non-distributable reserves | 130/1 | €7,437 | €817 | -€6,619 | -89.0% |
| Reserves not available under the articles | 1311 | €7,437 | €817 | -€6,619 | -89.0% |
| Distributable reserves | 133 | €654,424 | €260,993 | -€393,431 | -60.1% |
| Provisions and deferred taxes | 16 | €138,050 | €138,050 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €138,050 | €138,050 | = | 0.0% |
| Other liabilities and charges | 164/5 | €138,050 | €138,050 | = | 0.0% |
| Amounts payable | 17/49 | €840,158 | €648,882 | -€191,277 | -22.8% |
| Amounts payable within one year | 42/48 | €840,158 | €648,882 | -€191,277 | -22.8% |
| Trade debts | 44 | €391,263 | €257,832 | -€133,431 | -34.1% |
| Suppliers | 440/4 | €391,263 | €257,832 | -€133,431 | -34.1% |
| Taxes, remuneration and social security | 45 | €173,895 | €141,050 | -€32,845 | -18.9% |
| Taxes | 450/3 | €21,138 | €25,372 | +€4,235 | +20.0% |
| Remuneration and social security | 454/9 | €152,758 | €115,678 | -€37,080 | -24.3% |
| Other amounts payable | 47/48 | €275,000 | €250,000 | -€25,000 | -9.1% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Non-recurring operating income | 76A | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €1,240,892 | €1,226,876 | -€14,017 | -1.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €25,097 | €5,709 | -€19,388 | -77.3% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €0 | -€2,611 | -€2,611 | |
| Other operating charges | 640/8 | €10,893 | €10,857 | -€36 | -0.3% |
| Gross operating margin | 9900 | €1,535,901 | €1,514,582 | -€21,319 | -1.4% |
| Operating profit (loss) | 9901 | €259,018 | €273,752 | +€14,734 | +5.7% |
| Financial income | 75/76B | €1,036 | €1,018 | -€18 | -1.8% |
| Recurring financial income | 75 | €1,036 | €1,018 | -€18 | -1.8% |
| Financial charges | 65/66B | €16,065 | €10,337 | -€5,728 | -35.7% |
| Recurring financial charges | 65 | €16,065 | €10,337 | -€5,728 | -35.7% |
| Profit (loss) for the period before taxes | 9903 | €243,989 | €264,433 | +€20,443 | +8.4% |
| Income taxes | 67/77 | €71,838 | €75,372 | +€3,534 | +4.9% |
| Profit (loss) for the period | 9904 | €172,152 | €189,061 | +€16,909 | +9.8% |
| Profit (loss) for the period to be appropriated | 9905 | €172,152 | €189,061 | +€16,909 | +9.8% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.