VIRELLES GESTION SCS: what changed
VIRELLES GESTION SCS
Largest movements
- Cash +€176,752
up €176,752 (+103%), from €171,549 to €348,301
mainly Current investments (+€150,000) and Net result for the year (+€62,611)
- Current investments -€150,000
down €150,000 (-37.5%), from €400,000 to €250,000
- Reserves +€62,000
up €62,000 (+17.8%), from €348,913 to €410,913
- Debts after one year -€18,874
down €18,874 (-34.2%), from €55,155 to €36,282
of which Financial debts: -€11,761
- Tax, wage and social debts -€18,818
down €18,818 (-90.0%), from €20,906 to €2,088
of which Taxes: -€16,518
- Financial income -€474,156
down €474,156 (-97.3%), from €487,280 to €13,124
- Financial charges -€45,568
down €45,568 (-94.4%), from €48,248 to €2,679
of which Non-recurring financial charges: -€46,000
- Gross operating margin +€23,014
up €23,014 (+29.7%), from €77,463 to €100,477
- Taxes -€12,468
down €12,468 (-32.3%), from €38,606 to €26,137
- Depreciation +€8,843
up €8,843 (+83.1%), from €10,635 to €19,477
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €663,551 | €687,704 | +€24,153 | +3.6% |
| Fixed assets | 21/28 | €88,048 | €84,933 | -€3,115 | -3.5% |
| Tangible fixed assets | 22/27 | €84,018 | €80,903 | -€3,115 | -3.7% |
| Plant, machinery and equipment | 23 | - | €3,586 | +€3,586 | |
| Furniture and vehicles | 24 | €75,810 | €58,881 | -€16,929 | -22.3% |
| Other tangible fixed assets | 26 | €8,207 | €18,436 | +€10,228 | +125% |
| Financial fixed assets | 28 | €4,030 | €4,030 | = | 0.0% |
| Current assets | 29/58 | €575,503 | €602,771 | +€27,268 | +4.7% |
| Amounts receivable within one year | 40/41 | €1,308 | €2,800 | +€1,492 | +114% |
| Trade receivables | 40 | €1,308 | - | -€1,308 | |
| Other amounts receivable | 41 | - | €2,800 | +€2,800 | |
| Current investments | 50/53 | €400,000 | €250,000 | -€150,000 | -37.5% |
| Cash at bank and in hand | 54/58 | €171,549 | €348,301 | +€176,752 | +103% |
| Deferred charges and accrued income | 490/1 | €2,646 | €1,670 | -€976 | -36.9% |
| Total equity and liabilities | 10/49 | €663,551 | €687,704 | +€24,153 | +3.6% |
| Equity | 10/15 | €567,793 | €630,403 | +€62,611 | +11.0% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €348,913 | €410,913 | +€62,000 | +17.8% |
| Distributable reserves | 133 | €348,913 | €410,913 | +€62,000 | +17.8% |
| Profit (loss) carried forward | 14 | €216,880 | €217,491 | +€611 | +0.3% |
| Amounts payable | 17/49 | €95,758 | €57,301 | -€38,458 | -40.2% |
| Amounts payable after more than one year | 17 | €55,155 | €36,282 | -€18,874 | -34.2% |
| Financial debts | 170/4 | €43,161 | €31,400 | -€11,761 | -27.2% |
| Other amounts payable | 178/9 | €11,994 | €4,882 | -€7,112 | -59.3% |
| Amounts payable within one year | 42/48 | €40,603 | €21,019 | -€19,584 | -48.2% |
| Current portion of amounts payable after more than one year | 42 | €18,198 | €18,874 | +€675 | +3.7% |
| Trade debts | 44 | €1,469 | €27 | -€1,442 | -98.2% |
| Suppliers | 440/4 | €1,469 | €27 | -€1,442 | -98.2% |
| Taxes, remuneration and social security | 45 | €20,906 | €2,088 | -€18,818 | -90.0% |
| Taxes | 450/3 | €18,606 | €2,088 | -€16,518 | -88.8% |
| Remuneration and social security | 454/9 | €2,300 | - | -€2,300 | |
| Other amounts payable | 47/48 | €31 | €31 | = | 0.0% |
| Non-recurring operating income | 76A | €9,000 | - | -€9,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,635 | €19,477 | +€8,843 | +83.1% |
| Other operating charges | 640/8 | €2,588 | €2,697 | +€109 | +4.2% |
| Gross operating margin | 9900 | €77,463 | €100,477 | +€23,014 | +29.7% |
| Operating profit (loss) | 9901 | €64,240 | €78,303 | +€14,063 | +21.9% |
| Financial income | 75/76B | €487,280 | €13,124 | -€474,156 | -97.3% |
| Recurring financial income | 75 | €487,280 | €13,124 | -€474,156 | -97.3% |
| Financial charges | 65/66B | €48,248 | €2,679 | -€45,568 | -94.4% |
| Recurring financial charges | 65 | €2,248 | €2,679 | +€432 | +19.2% |
| Non-recurring financial charges | 66B | €46,000 | - | -€46,000 | |
| Profit (loss) for the period before taxes | 9903 | €503,272 | €88,748 | -€414,524 | -82.4% |
| Income taxes | 67/77 | €38,606 | €26,137 | -€12,468 | -32.3% |
| Profit (loss) for the period | 9904 | €464,667 | €62,611 | -€402,056 | -86.5% |
| Profit (loss) for the period to be appropriated | 9905 | €464,667 | €62,611 | -€402,056 | -86.5% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.