VIRALETY: 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.
VIRALETY
Largest movements
- Deferred charges and accrued income +€25,000
up €25,000 (+100.0%), from €25,000 to €50,000
- Financial fixed assets -€23,190
down €23,190 (-2.3%), from €1.0m to €993,805
- Cash +€21,966
up €21,966 (+94.0%), from €23,361 to €45,327
mainly Net result for the year (+€26,092) and Investment in fixed assets (net) (+€23,190)
- Profit (loss) carried forward +€26,092
up €26,092 (+1.9%), from -€1.4m to -€1.4m
- Financial charges -€335,812
down €335,812 (-100.0%), from €335,886 to €74
of which Non-recurring financial charges: -€327,513
- Financial income +€274,840
up €274,840 (+1099.4%), from €25,000 to €299,840
of which Non-recurring financial income: +€274,840
- Other operating charges +€270,936
up €270,936 (+28003.1%), from €968 to €271,903
- Gross operating margin +€8,236
up €8,236 (+82.3%), from -€10,007 to -€1,771
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,065,356 | €1,091,808 | +€26,452 | +2.5% |
| Fixed assets | 21/28 | €1,016,995 | €993,805 | -€23,190 | -2.3% |
| Financial fixed assets | 28 | €1,016,995 | €993,805 | -€23,190 | -2.3% |
| Current assets | 29/58 | €48,361 | €98,003 | +€49,642 | +102.6% |
| Amounts receivable within one year | 40/41 | - | €2,676 | +€2,676 | |
| Trade receivables | 40 | - | €2,676 | +€2,676 | |
| Cash at bank and in hand | 54/58 | €23,361 | €45,327 | +€21,966 | +94.0% |
| Deferred charges and accrued income | 490/1 | €25,000 | €50,000 | +€25,000 | +100.0% |
| Total equity and liabilities | 10/49 | €1,065,356 | €1,091,808 | +€26,452 | +2.5% |
| Equity | 10/15 | -€878,344 | -€852,252 | +€26,092 | +3.0% |
| Contributions | 10/11 | €500,000 | €500,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,378,344 | -€1,352,252 | +€26,092 | +1.9% |
| Amounts payable | 17/49 | €1,943,700 | €1,944,060 | +€360 | 0.0% |
| Amounts payable within one year | 42/48 | €1,943,700 | €1,944,060 | +€360 | 0.0% |
| Trade debts | 44 | €968 | €984 | +€16 | +1.7% |
| Suppliers | 440/4 | €968 | €984 | +€16 | +1.7% |
| Other amounts payable | 47/48 | €1,942,732 | €1,943,076 | +€344 | 0.0% |
| Other operating charges | 640/8 | €968 | €271,903 | +€270,936 | +28003.1% |
| Gross operating margin | 9900 | -€10,007 | -€1,771 | +€8,236 | +82.3% |
| Operating profit (loss) | 9901 | -€10,975 | -€273,675 | -€262,700 | -2393.6% |
| Financial income | 75/76B | €25,000 | €299,840 | +€274,840 | +1099.4% |
| Recurring financial income | 75 | €25,000 | €25,000 | = | 0.0% |
| Non-recurring financial income | 76B | - | €274,840 | +€274,840 | |
| Financial charges | 65/66B | €335,886 | €74 | -€335,812 | -100.0% |
| Recurring financial charges | 65 | €8,373 | €74 | -€8,300 | -99.1% |
| Non-recurring financial charges | 66B | €327,513 | - | -€327,513 | |
| Profit (loss) for the period before taxes | 9903 | -€321,861 | €26,092 | +€347,952 | |
| Profit (loss) for the period | 9904 | -€321,861 | €26,092 | +€347,952 | |
| Profit (loss) for the period to be appropriated | 9905 | -€321,861 | €26,092 | +€347,952 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.