VIRAL: 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.
VIRAL
Largest movements
- Cash +€2,808
up €2,808 (+370.2%), from €758 to €3,566
mainly Tax, wage and social debts (+€3,704) and Receivables within one year (+€1,160)
- Receivables within one year -€1,160
down €1,160 (-19.3%), from €6,000 to €4,840
- Tangible fixed assets -€445
down €445 (-42.7%), from €1,042 to €597
- Tax, wage and social debts +€3,704
up €3,704 (+156.8%), from €2,362 to €6,066
of which Taxes: +€2,187
- Trade debts -€1,979
down €1,979 (-76.0%), from €2,603 to €625
- Other debts -€1,111
down €1,111 (-42.2%), from €2,631 to €1,520
- Profit (loss) carried forward +€589
up €589 (+45.4%), from -€1,296 to -€708
- Gross operating margin +€22,234
up €22,234, from -€907 to €21,327
- Staff costs +€19,584
new in 2025: €19,584
- Financial charges +€397
up €397 (+371.4%), from €107 to €504
of which Financial charges: +€292
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 | €7,800 | €9,003 | +€1,203 | +15.4% |
| Fixed assets | 21/28 | €1,042 | €597 | -€445 | -42.7% |
| Tangible fixed assets | 22/27 | €1,042 | €597 | -€445 | -42.7% |
| Plant, machinery and equipment | 23 | €1,042 | €597 | -€445 | -42.7% |
| Current assets | 29/58 | €6,758 | €8,406 | +€1,648 | +24.4% |
| Amounts receivable within one year | 40/41 | €6,000 | €4,840 | -€1,160 | -19.3% |
| Trade receivables | 40 | €6,000 | €4,840 | -€1,160 | -19.3% |
| Cash at bank and in hand | 54/58 | €758 | €3,566 | +€2,808 | +370.2% |
| Total equity and liabilities | 10/49 | €7,800 | €9,003 | +€1,203 | +15.4% |
| Equity | 10/15 | €204 | €792 | +€589 | +289.2% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,296 | -€708 | +€589 | +45.4% |
| Amounts payable | 17/49 | €7,597 | €8,211 | +€614 | +8.1% |
| Amounts payable within one year | 42/48 | €7,597 | €8,211 | +€614 | +8.1% |
| Trade debts | 44 | €2,603 | €625 | -€1,979 | -76.0% |
| Suppliers | 440/4 | €2,603 | €625 | -€1,979 | -76.0% |
| Taxes, remuneration and social security | 45 | €2,362 | €6,066 | +€3,704 | +156.8% |
| Taxes | 450/3 | €2,362 | €4,549 | +€2,187 | +92.6% |
| Remuneration and social security | 454/9 | - | €1,517 | +€1,517 | |
| Other amounts payable | 47/48 | €2,631 | €1,520 | -€1,111 | -42.2% |
| Remuneration, social security and pensions | 62 | - | €19,584 | +€19,584 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €293 | €445 | +€152 | +51.9% |
| Other operating charges | 640/8 | - | €205 | +€205 | |
| Gross operating margin | 9900 | -€907 | €21,327 | +€22,234 | |
| Operating profit (loss) | 9901 | -€1,200 | €1,093 | +€2,292 | |
| Financial income | 75/76B | €10 | €0 | -€10 | -99.9% |
| Recurring financial income | 75 | €10 | €0 | -€10 | -99.9% |
| Non-recurring financial income | 76B | €10 | €0 | -€10 | -99.9% |
| Financial charges | 65/66B | €107 | €504 | +€397 | +371.4% |
| Recurring financial charges | 65 | €87 | €379 | +€292 | +337.9% |
| Non-recurring financial charges | 66B | €20 | €125 | +€105 | +513.9% |
| Profit (loss) for the period before taxes | 9903 | -€1,296 | €589 | +€1,885 | |
| Profit (loss) for the period | 9904 | -€1,296 | €589 | +€1,885 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,296 | €589 | +€1,885 |
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 10 October 2026 via checked.be.