VIRAN BAT: 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.
VIRAN BAT
Largest movements
- Tangible fixed assets -€331,115
down €331,115 (-59.6%), from €555,891 to €224,776
of which Land and buildings: -€336,983
- Cash +€309,987
up €309,987 (+633%), from €48,971 to €358,958
mainly Investment in fixed assets (net) (+€302,813) and Net result for the year (+€213,009)
- Receivables within one year +€180,855
up €180,855 (+61.1%), from €295,957 to €476,812
of which Trade receivables: +€95,569
- Profit (loss) carried forward +€213,009
up €213,009 (+40.4%), from €526,603 to €739,612
- Trade debts -€30,338
down €30,338 (-97.2%), from €31,213 to €875
- Debts after one year -€29,659
down €29,659 (-10.3%), from €288,194 to €258,535
- Gross operating margin +€147,228
up €147,228 (+55.1%), from €267,253 to €414,480
- Staff costs +€89,487
up €89,487 (+220%), from €40,765 to €130,252
- Taxes +€13,290
up €13,290 (+221%), from €6,000 to €19,290
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 | €900,939 | €1,060,666 | +€159,727 | +17.7% |
| Fixed assets | 21/28 | €556,011 | €224,896 | -€331,115 | -59.6% |
| Tangible fixed assets | 22/27 | €555,891 | €224,776 | -€331,115 | -59.6% |
| Land and buildings | 22 | €462,245 | €125,262 | -€336,983 | -72.9% |
| Furniture and vehicles | 24 | €5,944 | €33,171 | +€27,227 | +458% |
| Leasing and similar rights | 25 | €86,756 | €66,343 | -€20,413 | -23.5% |
| Other tangible fixed assets | 26 | €946 | - | -€946 | |
| Financial fixed assets | 28 | €120 | €120 | = | 0.0% |
| Current assets | 29/58 | €344,928 | €835,770 | +€490,842 | +142% |
| Amounts receivable within one year | 40/41 | €295,957 | €476,812 | +€180,855 | +61.1% |
| Trade receivables | 40 | €140,224 | €235,792 | +€95,569 | +68.2% |
| Other amounts receivable | 41 | €155,733 | €241,020 | +€85,287 | +54.8% |
| Cash at bank and in hand | 54/58 | €48,971 | €358,958 | +€309,987 | +633% |
| Total equity and liabilities | 10/49 | €900,939 | €1,060,666 | +€159,727 | +17.7% |
| Equity | 10/15 | €547,063 | €760,072 | +€213,009 | +38.9% |
| Contributions | 10/11 | €20,460 | €20,460 | = | 0.0% |
| Contributions outside capital | 11 | €20,460 | €20,460 | = | 0.0% |
| Other | 1109/19 | €20,460 | €20,460 | = | 0.0% |
| Profit (loss) carried forward | 14 | €526,603 | €739,612 | +€213,009 | +40.4% |
| Amounts payable | 17/49 | €353,876 | €300,594 | -€53,282 | -15.1% |
| Amounts payable after more than one year | 17 | €288,194 | €258,535 | -€29,659 | -10.3% |
| Financial debts | 170/4 | €288,194 | €258,535 | -€29,659 | -10.3% |
| Amounts payable within one year | 42/48 | €65,682 | €42,059 | -€23,623 | -36.0% |
| Current portion of amounts payable after more than one year | 42 | €34,469 | €41,184 | +€6,715 | +19.5% |
| Trade debts | 44 | €31,213 | €875 | -€30,338 | -97.2% |
| Suppliers | 440/4 | €31,213 | €875 | -€30,338 | -97.2% |
| Remuneration, social security and pensions | 62 | €40,765 | €130,252 | +€89,487 | +220% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €27,019 | €28,302 | +€1,283 | +4.7% |
| Other operating charges | 640/8 | €12,933 | €9,559 | -€3,374 | -26.1% |
| Gross operating margin | 9900 | €267,253 | €414,480 | +€147,228 | +55.1% |
| Operating profit (loss) | 9901 | €186,536 | €246,367 | +€59,832 | +32.1% |
| Financial income | 75/76B | €1 | €22 | +€21 | +2,063% |
| Recurring financial income | 75 | €1 | €22 | +€21 | +2,063% |
| Financial charges | 65/66B | €10,449 | €14,090 | +€3,641 | +34.8% |
| Recurring financial charges | 65 | €10,449 | €14,090 | +€3,641 | +34.8% |
| Profit (loss) for the period before taxes | 9903 | €176,088 | €232,299 | +€56,211 | +31.9% |
| Income taxes | 67/77 | €6,000 | €19,290 | +€13,290 | +221% |
| Profit (loss) for the period | 9904 | €170,088 | €213,009 | +€42,921 | +25.2% |
| Profit (loss) for the period to be appropriated | 9905 | €170,088 | €213,009 | +€42,921 | +25.2% |
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 31 October 2026 via checked.be.