VirAdvice: 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.
VirAdvice
Largest movements
- Cash +€2,044
up €2,044 (+8.2%), from €24,839 to €26,883
mainly Net result for the year (+€10,292) and Depreciation (+€1,097)
- Tangible fixed assets -€1,097
down €1,097 (-15.7%), from €6,976 to €5,879
of which Other tangible fixed assets: -€972
- Reserves +€7,011
up €7,011 (+14.0%), from €50,021 to €57,032
- Other debts -€4,846
down €4,846 (-57.9%), from €8,368 to €3,522
- Tax, wage and social debts -€1,521
down €1,521 (-41.6%), from €3,659 to €2,138
- Gross operating margin +€1,205
up €1,205 (+7.7%), from €15,722 to €16,927
- Taxes +€519
up €519 (+11.9%), from €4,355 to €4,874
- Depreciation -€422
down €422 (-27.8%), from €1,519 to €1,097
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 | €74,448 | €75,092 | +€644 | +0.9% |
| Fixed assets | 21/28 | €40,043 | €38,946 | -€1,097 | -2.7% |
| Tangible fixed assets | 22/27 | €6,976 | €5,879 | -€1,097 | -15.7% |
| Furniture and vehicles | 24 | €668 | €543 | -€125 | -18.7% |
| Other tangible fixed assets | 26 | €6,308 | €5,336 | -€972 | -15.4% |
| Financial fixed assets | 28 | €33,067 | €33,067 | = | 0.0% |
| Current assets | 29/58 | €34,405 | €36,146 | +€1,741 | +5.1% |
| Amounts receivable within one year | 40/41 | €9,566 | €9,263 | -€303 | -3.2% |
| Trade receivables | 40 | €9,171 | €8,868 | -€303 | -3.3% |
| Other amounts receivable | 41 | €395 | €395 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €24,839 | €26,883 | +€2,044 | +8.2% |
| Total equity and liabilities | 10/49 | €74,448 | €75,092 | +€644 | +0.9% |
| Equity | 10/15 | €62,421 | €69,432 | +€7,011 | +11.2% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €50,021 | €57,032 | +€7,011 | +14.0% |
| Distributable reserves | 133 | €50,021 | €57,032 | +€7,011 | +14.0% |
| Amounts payable | 17/49 | €12,027 | €5,660 | -€6,367 | -52.9% |
| Amounts payable within one year | 42/48 | €12,027 | €5,660 | -€6,367 | -52.9% |
| Taxes, remuneration and social security | 45 | €3,659 | €2,138 | -€1,521 | -41.6% |
| Taxes | 450/3 | €3,659 | €2,138 | -€1,521 | -41.6% |
| Other amounts payable | 47/48 | €8,368 | €3,522 | -€4,846 | -57.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,519 | €1,097 | -€422 | -27.8% |
| Gross operating margin | 9900 | €15,722 | €16,927 | +€1,205 | +7.7% |
| Operating profit (loss) | 9901 | €14,203 | €15,830 | +€1,627 | +11.5% |
| Financial income | 75/76B | €393 | €412 | +€19 | +4.8% |
| Recurring financial income | 75 | €393 | €412 | +€19 | +4.8% |
| Financial charges | 65/66B | €1,120 | €1,076 | -€44 | -3.9% |
| Recurring financial charges | 65 | €1,120 | €1,076 | -€44 | -3.9% |
| Profit (loss) for the period before taxes | 9903 | €13,476 | €15,166 | +€1,690 | +12.5% |
| Income taxes | 67/77 | €4,355 | €4,874 | +€519 | +11.9% |
| Profit (loss) for the period | 9904 | €9,121 | €10,292 | +€1,171 | +12.8% |
| Profit (loss) for the period to be appropriated | 9905 | €9,121 | €10,292 | +€1,171 | +12.8% |
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 2 October 2026 via checked.be.