VIOROME LIGHTING: 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.
VIOROME LIGHTING
Largest movements
- Tangible fixed assets -€16,368
down €16,368 (-15.4%), from €106,544 to €90,176
of which Plant, machinery and equipment: -€12,620
- Receivables within one year -€15,100
down €15,100 (-25.5%), from €59,187 to €44,087
- Cash -€13,324
no longer reported in 2025 (was €13,324)
mainly Trade debts (-€30,440) and Debts after one year (-€27,804)
- Stocks and contracts +€3,053
up €3,053 (+21.7%), from €14,081 to €17,134
- Trade debts -€30,440
down €30,440 (-37.4%), from €81,439 to €50,999
- Debts after one year -€27,804
down €27,804 (-24.4%), from €114,075 to €86,271
- Current portion of long-term debt +€10,315
up €10,315 (+38.9%), from €26,490 to €36,805
- Profit (loss) carried forward +€4,719
up €4,719 (+7.7%), from -€61,269 to -€56,550
- Short-term financial debts +€2,670
new in 2025: €2,670
- Gross operating margin +€89,650
up €89,650 (+17,174%), from €522 to €90,172
- Staff costs +€18,562
up €18,562 (+43.6%), from €42,610 to €61,172
- Financial charges +€2,876
up €2,876 (+60.3%), from €4,769 to €7,645
- Depreciation +€2,006
up €2,006 (+14.0%), from €14,362 to €16,368
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 | €196,016 | €154,277 | -€41,739 | -21.3% |
| Fixed assets | 21/28 | €109,424 | €93,056 | -€16,368 | -15.0% |
| Tangible fixed assets | 22/27 | €106,544 | €90,176 | -€16,368 | -15.4% |
| Plant, machinery and equipment | 23 | €93,318 | €80,698 | -€12,620 | -13.5% |
| Furniture and vehicles | 24 | €13,226 | €9,478 | -€3,748 | -28.3% |
| Financial fixed assets | 28 | €2,880 | €2,880 | = | 0.0% |
| Current assets | 29/58 | €86,592 | €61,221 | -€25,371 | -29.3% |
| Stocks and contracts in progress | 3 | €14,081 | €17,134 | +€3,053 | +21.7% |
| Stocks | 30/36 | €14,081 | €17,134 | +€3,053 | +21.7% |
| Amounts receivable within one year | 40/41 | €59,187 | €44,087 | -€15,100 | -25.5% |
| Trade receivables | 40 | €59,187 | €44,087 | -€15,100 | -25.5% |
| Cash at bank and in hand | 54/58 | €13,324 | - | -€13,324 | |
| Total equity and liabilities | 10/49 | €196,016 | €154,277 | -€41,739 | -21.3% |
| Equity | 10/15 | -€46,269 | -€41,550 | +€4,719 | +10.2% |
| Contributions | 10/11 | €15,000 | €15,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€61,269 | -€56,550 | +€4,719 | +7.7% |
| Amounts payable | 17/49 | €242,285 | €195,827 | -€46,458 | -19.2% |
| Amounts payable after more than one year | 17 | €114,075 | €86,271 | -€27,804 | -24.4% |
| Financial debts | 170/4 | €114,075 | €86,271 | -€27,804 | -24.4% |
| Amounts payable within one year | 42/48 | €128,210 | €109,556 | -€18,654 | -14.5% |
| Current portion of amounts payable after more than one year | 42 | €26,490 | €36,805 | +€10,315 | +38.9% |
| Financial debts | 43 | - | €2,670 | +€2,670 | |
| Credit institutions | 430/8 | - | €2,670 | +€2,670 | |
| Trade debts | 44 | €81,439 | €50,999 | -€30,440 | -37.4% |
| Suppliers | 440/4 | €81,439 | €50,999 | -€30,440 | -37.4% |
| Taxes, remuneration and social security | 45 | €20,281 | €19,082 | -€1,199 | -5.9% |
| Taxes | 450/3 | €17,044 | €14,419 | -€2,625 | -15.4% |
| Remuneration and social security | 454/9 | €3,237 | €4,663 | +€1,426 | +44.1% |
| Remuneration, social security and pensions | 62 | €42,610 | €61,172 | +€18,562 | +43.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,362 | €16,368 | +€2,006 | +14.0% |
| Other operating charges | 640/8 | €50 | - | -€50 | |
| Gross operating margin | 9900 | €522 | €90,172 | +€89,650 | +17,174% |
| Operating profit (loss) | 9901 | -€56,500 | €12,632 | +€69,132 | |
| Financial charges | 65/66B | €4,769 | €7,645 | +€2,876 | +60.3% |
| Recurring financial charges | 65 | €4,769 | €7,645 | +€2,876 | +60.3% |
| Profit (loss) for the period before taxes | 9903 | -€61,269 | €4,987 | +€66,256 | |
| Income taxes | 67/77 | - | €268 | +€268 | |
| Profit (loss) for the period | 9904 | -€61,269 | €4,719 | +€65,988 | |
| Profit (loss) for the period to be appropriated | 9905 | -€61,269 | €4,719 | +€65,988 |
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 18 October 2026 via checked.be.