VIRAL FILMS: 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 FILMS
Largest movements
- Cash +€30,171
up €30,171 (+88.6%), from €34,036 to €64,207
mainly Net result for the year (+€30,086) and Tax, wage and social debts (+€3,739)
- Tangible fixed assets +€2,308
up €2,308 (+63.3%), from €3,646 to €5,954
- Receivables within one year +€2,178
up €2,178 (+28.9%), from €7,543 to €9,721
- Profit (loss) carried forward +€29,253
up €29,253 (+80.8%), from €36,221 to €65,474
- Tax, wage and social debts +€3,739
up €3,739 (+50.3%), from €7,430 to €11,169
of which Remuneration and social security: +€2,000
- Other debts +€1,773
up €1,773 (+206%), from €859 to €2,632
- Gross operating margin -€7,395
down €7,395 (-15.4%), from €48,057 to €40,662
- Taxes -€1,460
down €1,460 (-13.9%), from €10,514 to €9,054
- Depreciation +€1,025
up €1,025 (+545%), from €188 to €1,213
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 | €45,299 | €79,882 | +€34,582 | +76.3% |
| Fixed assets | 21/28 | €3,646 | €5,954 | +€2,308 | +63.3% |
| Tangible fixed assets | 22/27 | €3,646 | €5,954 | +€2,308 | +63.3% |
| Furniture and vehicles | 24 | €3,646 | €5,954 | +€2,308 | +63.3% |
| Current assets | 29/58 | €41,654 | €73,928 | +€32,274 | +77.5% |
| Amounts receivable within one year | 40/41 | €7,543 | €9,721 | +€2,178 | +28.9% |
| Trade receivables | 40 | €7,543 | €9,721 | +€2,178 | +28.9% |
| Cash at bank and in hand | 54/58 | €34,036 | €64,207 | +€30,171 | +88.6% |
| Deferred charges and accrued income | 490/1 | €75 | - | -€75 | |
| Total equity and liabilities | 10/49 | €45,299 | €79,882 | +€34,582 | +76.3% |
| Equity | 10/15 | €36,721 | €65,974 | +€29,253 | +79.7% |
| Contributions | 10/11 | €500 | €500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €36,221 | €65,474 | +€29,253 | +80.8% |
| Amounts payable | 17/49 | €8,578 | €13,907 | +€5,329 | +62.1% |
| Amounts payable within one year | 42/48 | €8,578 | €13,907 | +€5,329 | +62.1% |
| Trade debts | 44 | €289 | €107 | -€182 | -63.0% |
| Suppliers | 440/4 | €289 | €107 | -€182 | -63.0% |
| Taxes, remuneration and social security | 45 | €7,430 | €11,169 | +€3,739 | +50.3% |
| Taxes | 450/3 | €7,430 | €9,169 | +€1,739 | +23.4% |
| Remuneration and social security | 454/9 | - | €2,000 | +€2,000 | |
| Other amounts payable | 47/48 | €859 | €2,632 | +€1,773 | +206% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €188 | €1,213 | +€1,025 | +545% |
| Other operating charges | 640/8 | €194 | €327 | +€133 | +68.4% |
| Gross operating margin | 9900 | €48,057 | €40,662 | -€7,395 | -15.4% |
| Operating profit (loss) | 9901 | €47,674 | €39,122 | -€8,552 | -17.9% |
| Financial income | 75/76B | €0 | €30 | +€30 | +74,900% |
| Recurring financial income | 75 | €0 | €30 | +€30 | +74,900% |
| Financial charges | 65/66B | €80 | €12 | -€68 | -84.9% |
| Recurring financial charges | 65 | €80 | €12 | -€68 | -84.9% |
| Profit (loss) for the period before taxes | 9903 | €47,594 | €39,140 | -€8,454 | -17.8% |
| Income taxes | 67/77 | €10,514 | €9,054 | -€1,460 | -13.9% |
| Profit (loss) for the period | 9904 | €37,080 | €30,086 | -€6,994 | -18.9% |
| Profit (loss) for the period to be appropriated | 9905 | €37,080 | €30,086 | -€6,994 | -18.9% |
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 29 October 2026 via checked.be.