VIRANEZA: 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.
VIRANEZA
Largest movements
- Tangible fixed assets +€54,302
up €54,302 (+877.1%), from €6,191 to €60,493
- Receivables within one year +€9,744
up €9,744 (+12.5%), from €77,716 to €87,460
of which Trade receivables: +€7,049
- Cash +€2,928
up €2,928 (+39568.9%), from €7 to €2,936
mainly Trade debts (+€61,045) and Net result for the year (+€55,321)
- Trade debts +€61,045
up €61,045 (+1009.7%), from €6,046 to €67,090
- Profit (loss) carried forward +€47,000
up €47,000, from €0 to €47,000
- Other debts -€45,596
down €45,596 (-84.6%), from €53,917 to €8,321
- Tax, wage and social debts +€11,012
up €11,012 (+44.1%), from €24,942 to €35,954
- Debts after one year -€4,705
down €4,705 (-24.4%), from €19,293 to €14,587
- Gross operating margin +€37,935
up €37,935 (+98.1%), from €38,672 to €76,607
- Taxes +€7,904
up €7,904 (+80.7%), from €9,792 to €17,696
- Depreciation +€1,030
up €1,030 (+83.9%), from €1,227 to €2,257
- Financial income +€938
up €938 (+32.8%), from €2,859 to €3,797
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 | €112,869 | €180,724 | +€67,855 | +60.1% |
| Fixed assets | 21/28 | €6,961 | €61,013 | +€54,052 | +776.5% |
| Intangible fixed assets | 21 | €770 | €520 | -€250 | -32.5% |
| Tangible fixed assets | 22/27 | €6,191 | €60,493 | +€54,302 | +877.1% |
| Furniture and vehicles | 24 | €6,191 | €60,493 | +€54,302 | +877.1% |
| Current assets | 29/58 | €105,908 | €119,711 | +€13,803 | +13.0% |
| Amounts receivable after more than one year | 29 | €26,000 | €26,000 | = | 0.0% |
| Other amounts receivable | 291 | €26,000 | €26,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €77,716 | €87,460 | +€9,744 | +12.5% |
| Trade receivables | 40 | €22,663 | €29,712 | +€7,049 | +31.1% |
| Other amounts receivable | 41 | €55,053 | €57,749 | +€2,696 | +4.9% |
| Cash at bank and in hand | 54/58 | €7 | €2,936 | +€2,928 | +39568.9% |
| Deferred charges and accrued income | 490/1 | €2,185 | €3,316 | +€1,131 | +51.7% |
| Total equity and liabilities | 10/49 | €112,869 | €180,724 | +€67,855 | +60.1% |
| Equity | 10/15 | €3,000 | €50,000 | +€47,000 | +1566.7% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €0 | €47,000 | +€47,000 | |
| Amounts payable | 17/49 | €109,869 | €130,724 | +€20,855 | +19.0% |
| Amounts payable after more than one year | 17 | €19,293 | €14,587 | -€4,705 | -24.4% |
| Financial debts | 170/4 | €19,293 | €14,587 | -€4,705 | -24.4% |
| Amounts payable within one year | 42/48 | €90,577 | €116,071 | +€25,494 | +28.1% |
| Current portion of amounts payable after more than one year | 42 | €5,672 | €4,705 | -€967 | -17.0% |
| Trade debts | 44 | €6,046 | €67,090 | +€61,045 | +1009.7% |
| Suppliers | 440/4 | €6,046 | €67,090 | +€61,045 | +1009.7% |
| Taxes, remuneration and social security | 45 | €24,942 | €35,954 | +€11,012 | +44.1% |
| Taxes | 450/3 | €24,942 | €35,954 | +€11,012 | +44.1% |
| Other amounts payable | 47/48 | €53,917 | €8,321 | -€45,596 | -84.6% |
| Accrued charges and deferred income | 492/3 | - | €66 | +€66 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,227 | €2,257 | +€1,030 | +83.9% |
| Other operating charges | 640/8 | €1,922 | €2,226 | +€303 | +15.8% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €38,672 | €76,607 | +€37,935 | +98.1% |
| Operating profit (loss) | 9901 | €35,522 | €72,124 | +€36,602 | +103.0% |
| Financial income | 75/76B | €2,859 | €3,797 | +€938 | +32.8% |
| Recurring financial income | 75 | €2,859 | €3,797 | +€938 | +32.8% |
| Financial charges | 65/66B | €3,106 | €2,904 | -€202 | -6.5% |
| Recurring financial charges | 65 | €3,106 | €2,904 | -€202 | -6.5% |
| Profit (loss) for the period before taxes | 9903 | €35,275 | €73,018 | +€37,743 | +107.0% |
| Income taxes | 67/77 | €9,792 | €17,696 | +€7,904 | +80.7% |
| Profit (loss) for the period | 9904 | €25,483 | €55,321 | +€29,838 | +117.1% |
| Profit (loss) for the period to be appropriated | 9905 | €25,483 | €55,321 | +€29,838 | +117.1% |
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 12 October 2026 via checked.be.