VIRAJE CONSULT: 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.
VIRAJE CONSULT
Largest movements
- Cash +€144,087
up €144,087 (+102%), from €141,493 to €285,580
- Tangible fixed assets +€18,025
up €18,025 (+14.5%), from €124,390 to €142,415
of which Furniture and vehicles: +€31,045
- Profit (loss) carried forward +€156,685
up €156,685 (+117%), from €133,467 to €290,152
- Trade debts +€52,315
up €52,315 (+709%), from €7,381 to €59,696
- Other debts -€31,679
down €31,679 (-17.6%), from €180,200 to €148,521
- Debts after one year -€20,546
down €20,546 (-39.7%), from €51,806 to €31,260
- Gross operating margin -€48,578
down €48,578 (-17.3%), from €280,288 to €231,709
- Taxes -€20,489
down €20,489 (-29.0%), from €70,534 to €50,045
- Depreciation +€4,291
up €4,291 (+23.1%), from €18,556 to €22,847
From the 2021 result to the 2023 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
A cash bridge needs two consecutive financial years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2021 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €460,160 | €618,972 | +€158,812 | +34.5% |
| Fixed assets | 21/28 | €129,105 | €144,335 | +€15,231 | +11.8% |
| Intangible fixed assets | 21 | €4,715 | €1,921 | -€2,794 | -59.3% |
| Tangible fixed assets | 22/27 | €124,390 | €142,415 | +€18,025 | +14.5% |
| Land and buildings | 22 | €123,452 | €109,366 | -€14,086 | -11.4% |
| Plant, machinery and equipment | 23 | - | €1,066 | +€1,066 | |
| Furniture and vehicles | 24 | €938 | €31,983 | +€31,045 | +3,311% |
| Current assets | 29/58 | €331,055 | €474,636 | +€143,581 | +43.4% |
| Amounts receivable within one year | 40/41 | €187,575 | €187,217 | -€359 | -0.2% |
| Trade receivables | 40 | €44,317 | €51,328 | +€7,011 | +15.8% |
| Other amounts receivable | 41 | €143,258 | €135,889 | -€7,369 | -5.1% |
| Cash at bank and in hand | 54/58 | €141,493 | €285,580 | +€144,087 | +102% |
| Deferred charges and accrued income | 490/1 | €1,987 | €1,840 | -€147 | -7.4% |
| Total equity and liabilities | 10/49 | €460,160 | €618,972 | +€158,812 | +34.5% |
| Equity | 10/15 | €147,727 | €304,412 | +€156,685 | +106% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 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 | €133,467 | €290,152 | +€156,685 | +117% |
| Amounts payable | 17/49 | €312,432 | €314,560 | +€2,127 | +0.7% |
| Amounts payable after more than one year | 17 | €51,806 | €31,260 | -€20,546 | -39.7% |
| Financial debts | 170/4 | €51,806 | €31,260 | -€20,546 | -39.7% |
| Amounts payable within one year | 42/48 | €260,626 | €283,299 | +€22,673 | +8.7% |
| Current portion of amounts payable after more than one year | 42 | €10,011 | €10,361 | +€351 | +3.5% |
| Financial debts | 43 | - | €25 | +€25 | |
| Credit institutions | 430/8 | - | €25 | +€25 | |
| Trade debts | 44 | €7,381 | €59,696 | +€52,315 | +709% |
| Suppliers | 440/4 | €7,381 | €59,696 | +€52,315 | +709% |
| Taxes, remuneration and social security | 45 | €63,034 | €64,695 | +€1,661 | +2.6% |
| Taxes | 450/3 | €63,034 | €64,695 | +€1,661 | +2.6% |
| Other amounts payable | 47/48 | €180,200 | €148,521 | -€31,679 | -17.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,556 | €22,847 | +€4,291 | +23.1% |
| Other operating charges | 640/8 | €4,015 | €5,482 | +€1,466 | +36.5% |
| Gross operating margin | 9900 | €280,288 | €231,709 | -€48,578 | -17.3% |
| Operating profit (loss) | 9901 | €257,716 | €203,381 | -€54,335 | -21.1% |
| Financial income | 75/76B | €23 | €0 | -€23 | -100% |
| Recurring financial income | 75 | €23 | €0 | -€23 | -100% |
| Financial charges | 65/66B | €1,481 | €1,349 | -€132 | -8.9% |
| Recurring financial charges | 65 | €1,481 | €1,349 | -€132 | -8.9% |
| Profit (loss) for the period before taxes | 9903 | €256,258 | €202,032 | -€54,226 | -21.2% |
| Income taxes | 67/77 | €70,534 | €50,045 | -€20,489 | -29.0% |
| Profit (loss) for the period | 9904 | €185,724 | €151,987 | -€33,737 | -18.2% |
| Profit (loss) for the period to be appropriated | 9905 | €185,724 | €151,987 | -€33,737 | -18.2% |
Source: filed annual accounts (NBB), financial years ended 31 December 2021 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 October 2026 via checked.be.