VILLE VIRTUELLE: what changed
Two financial 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.
VILLE VIRTUELLE
Largest movements
- Tangible fixed assets +€52,488
up €52,488 (+53.2%), from €98,750 to €151,238
of which Furniture and vehicles: +€52,570
- Cash -€48,820
down €48,820 (-45.2%), from €107,967 to €59,147
mainly Contributions, distributions and other (-€108,042) and Investment in fixed assets (net) (-€65,241)
- Deferred charges and accrued income +€4,580
up €4,580 (+387%), from €1,183 to €5,764
- Reserves -€38,480
down €38,480 (-16.8%), from €228,636 to €190,156
- Debts after one year +€35,864
up €35,864, from €0 to €35,864
- Current portion of long-term debt +€6,877
up €6,877 (+186%), from €3,699 to €10,577
- Depreciation +€6,393
up €6,393 (+101%), from €6,359 to €12,753
- Financial income +€5,813
up €5,813 (+29,199%), from €20 to €5,833
- Gross operating margin +€1,842
up €1,842 (+1.7%), from €105,976 to €107,817
- Taxes -€1,785
down €1,785 (-5.9%), from €30,105 to €28,320
- Financial charges +€1,337
up €1,337 (+254%), from €527 to €1,864
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.
Derived cash bridge
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 | €249,485 | €255,941 | +€6,456 | +2.6% |
| Fixed assets | 21/28 | €112,250 | €164,738 | +€52,488 | +46.8% |
| Tangible fixed assets | 22/27 | €98,750 | €151,238 | +€52,488 | +53.2% |
| Land and buildings | 22 | €92,610 | €92,610 | = | 0.0% |
| Plant, machinery and equipment | 23 | €52 | €287 | +€234 | +449% |
| Furniture and vehicles | 24 | €4,150 | €56,720 | +€52,570 | +1,267% |
| Other tangible fixed assets | 26 | €1,937 | €1,621 | -€317 | -16.3% |
| Financial fixed assets | 28 | €13,500 | €13,500 | = | 0.0% |
| Current assets | 29/58 | €137,235 | €91,203 | -€46,032 | -33.5% |
| Amounts receivable within one year | 40/41 | €28,085 | €26,293 | -€1,792 | -6.4% |
| Trade receivables | 40 | €25,552 | €26,293 | +€740 | +2.9% |
| Other amounts receivable | 41 | €2,533 | €0 | -€2,533 | -100% |
| Cash at bank and in hand | 54/58 | €107,967 | €59,147 | -€48,820 | -45.2% |
| Deferred charges and accrued income | 490/1 | €1,183 | €5,764 | +€4,580 | +387% |
| Total equity and liabilities | 10/49 | €249,485 | €255,941 | +€6,456 | +2.6% |
| Equity | 10/15 | €234,836 | €196,356 | -€38,480 | -16.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €228,636 | €190,156 | -€38,480 | -16.8% |
| Distributable reserves | 133 | €228,636 | €190,156 | -€38,480 | -16.8% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €14,649 | €59,585 | +€44,936 | +307% |
| Amounts payable after more than one year | 17 | €0 | €35,864 | +€35,864 | |
| Financial debts | 170/4 | €0 | €35,864 | +€35,864 | |
| Amounts payable within one year | 42/48 | €14,389 | €23,721 | +€9,332 | +64.9% |
| Current portion of amounts payable after more than one year | 42 | €3,699 | €10,577 | +€6,877 | +186% |
| Trade debts | 44 | €1,461 | €1,342 | -€119 | -8.2% |
| Suppliers | 440/4 | €1,461 | €1,342 | -€119 | -8.2% |
| Taxes, remuneration and social security | 45 | €9,229 | €11,548 | +€2,319 | +25.1% |
| Taxes | 450/3 | €9,229 | €11,548 | +€2,319 | +25.1% |
| Other amounts payable | 47/48 | - | €255 | +€255 | |
| Accrued charges and deferred income | 492/3 | €260 | €0 | -€260 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,359 | €12,753 | +€6,393 | +101% |
| Other operating charges | 640/8 | €853 | €1,151 | +€298 | +34.9% |
| Gross operating margin | 9900 | €105,976 | €107,817 | +€1,842 | +1.7% |
| Operating profit (loss) | 9901 | €98,763 | €93,913 | -€4,850 | -4.9% |
| Financial income | 75/76B | €20 | €5,833 | +€5,813 | +29,199% |
| Recurring financial income | 75 | €20 | €5,833 | +€5,813 | +29,199% |
| Financial charges | 65/66B | €527 | €1,864 | +€1,337 | +254% |
| Recurring financial charges | 65 | €527 | €1,864 | +€1,337 | +254% |
| Profit (loss) for the period before taxes | 9903 | €98,256 | €97,882 | -€373 | -0.4% |
| Income taxes | 67/77 | €30,105 | €28,320 | -€1,785 | -5.9% |
| Profit (loss) for the period | 9904 | €68,150 | €69,562 | +€1,412 | +2.1% |
| Profit (loss) for the period to be appropriated | 9905 | €68,150 | €69,562 | +€1,412 | +2.1% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.