VIRAMO ITC: 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.
VIRAMO ITC
Largest movements
- Receivables within one year +€7,451
up €7,451 (+33.4%), from €22,301 to €29,751
of which Trade receivables: +€7,643
- Cash +€4,048
up €4,048 (+7.3%), from €55,211 to €59,259
mainly Net result for the year (+€58,418) and Other debts (+€6,499)
- Other debts +€6,499
up €6,499 (+12.1%), from €53,827 to €60,326
- Tax, wage and social debts +€3,989
up €3,989 (+49.4%), from €8,076 to €12,065
of which Taxes: +€2,339
- Gross operating margin +€7,985
up €7,985 (+11.7%), from €68,105 to €76,090
- Taxes +€1,527
up €1,527 (+11.1%), from €13,808 to €15,335
- Depreciation +€789
up €789 (+67.1%), from €1,177 to €1,966
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 | €83,884 | €95,013 | +€11,129 | +13.3% |
| Fixed assets | 21/28 | €6,030 | €5,600 | -€430 | -7.1% |
| Tangible fixed assets | 22/27 | €6,030 | €5,600 | -€430 | -7.1% |
| Furniture and vehicles | 24 | €4,080 | €3,846 | -€234 | -5.7% |
| Other tangible fixed assets | 26 | €1,950 | €1,754 | -€196 | -10.1% |
| Current assets | 29/58 | €77,854 | €89,413 | +€11,559 | +14.8% |
| Amounts receivable within one year | 40/41 | €22,301 | €29,751 | +€7,451 | +33.4% |
| Trade receivables | 40 | €22,108 | €29,751 | +€7,643 | +34.6% |
| Other amounts receivable | 41 | €192 | - | -€192 | |
| Cash at bank and in hand | 54/58 | €55,211 | €59,259 | +€4,048 | +7.3% |
| Deferred charges and accrued income | 490/1 | €343 | €402 | +€60 | +17.5% |
| Total equity and liabilities | 10/49 | €83,884 | €95,013 | +€11,129 | +13.3% |
| Equity | 10/15 | €20,460 | €20,460 | -€0 | 0.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €0 | - | -€0 | |
| Amounts payable | 17/49 | €63,424 | €74,553 | +€11,129 | +17.5% |
| Amounts payable within one year | 42/48 | €63,424 | €74,553 | +€11,129 | +17.5% |
| Trade debts | 44 | €1,521 | €2,162 | +€641 | +42.1% |
| Suppliers | 440/4 | €1,521 | €2,162 | +€641 | +42.1% |
| Taxes, remuneration and social security | 45 | €8,076 | €12,065 | +€3,989 | +49.4% |
| Taxes | 450/3 | €5,273 | €7,612 | +€2,339 | +44.4% |
| Remuneration and social security | 454/9 | €2,803 | €4,453 | +€1,650 | +58.8% |
| Other amounts payable | 47/48 | €53,827 | €60,326 | +€6,499 | +12.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,177 | €1,966 | +€789 | +67.1% |
| Other operating charges | 640/8 | €159 | €192 | +€33 | +20.5% |
| Gross operating margin | 9900 | €68,105 | €76,090 | +€7,985 | +11.7% |
| Operating profit (loss) | 9901 | €66,769 | €73,933 | +€7,163 | +10.7% |
| Financial charges | 65/66B | €385 | €179 | -€206 | -53.5% |
| Recurring financial charges | 65 | €385 | €179 | -€206 | -53.5% |
| Profit (loss) for the period before taxes | 9903 | €66,384 | €73,753 | +€7,370 | +11.1% |
| Income taxes | 67/77 | €13,808 | €15,335 | +€1,527 | +11.1% |
| Profit (loss) for the period | 9904 | €52,576 | €58,418 | +€5,842 | +11.1% |
| Profit (loss) for the period to be appropriated | 9905 | €52,576 | €58,418 | +€5,842 | +11.1% |
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 13 October 2026 via checked.be.