VIREMED: 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.
VIREMED
Largest movements
- Cash +€229,200
up €229,200 (+102.4%), from €223,799 to €453,000
mainly Net result for the year (+€106,690) and Current investments (+€73,607)
- Current investments -€73,607
down €73,607 (-32.6%), from €226,086 to €152,478
- Tangible fixed assets -€8,591
down €8,591 (-91.8%), from €9,359 to €768
of which Furniture and vehicles: -€8,166
- Other debts +€71,844
up €71,844 (+406.4%), from €17,679 to €89,523
- Reserves +€36,059
up €36,059 (+8.4%), from €427,308 to €463,367
- Trade debts +€35,324
up €35,324 (+216.1%), from €16,348 to €51,672
- Gross operating margin +€16,402
up €16,402 (+12.1%), from €135,658 to €152,060
- Taxes +€7,632
up €7,632 (+21.2%), from €36,027 to €43,659
- Financial income +€6,716
up €6,716 (+244.5%), from €2,747 to €9,463
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 | €472,735 | €618,111 | +€145,376 | +30.8% |
| Fixed assets | 21/28 | €9,359 | €768 | -€8,591 | -91.8% |
| Tangible fixed assets | 22/27 | €9,359 | €768 | -€8,591 | -91.8% |
| Plant, machinery and equipment | 23 | €958 | €533 | -€425 | -44.4% |
| Furniture and vehicles | 24 | €8,401 | €235 | -€8,166 | -97.2% |
| Current assets | 29/58 | €463,376 | €617,343 | +€153,966 | +33.2% |
| Amounts receivable within one year | 40/41 | €13,324 | €11,425 | -€1,900 | -14.3% |
| Trade receivables | 40 | €6,187 | €5,179 | -€1,008 | -16.3% |
| Other amounts receivable | 41 | €7,138 | €6,246 | -€892 | -12.5% |
| Current investments | 50/53 | €226,086 | €152,478 | -€73,607 | -32.6% |
| Cash at bank and in hand | 54/58 | €223,799 | €453,000 | +€229,200 | +102.4% |
| Deferred charges and accrued income | 490/1 | €167 | €440 | +€273 | +164.1% |
| Total equity and liabilities | 10/49 | €472,735 | €618,111 | +€145,376 | +30.8% |
| Equity | 10/15 | €432,308 | €468,367 | +€36,059 | +8.3% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €427,308 | €463,367 | +€36,059 | +8.4% |
| Distributable reserves | 133 | €427,308 | €463,367 | +€36,059 | +8.4% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €40,427 | €149,743 | +€109,316 | +270.4% |
| Amounts payable within one year | 42/48 | €40,427 | €149,743 | +€109,316 | +270.4% |
| Trade debts | 44 | €16,348 | €51,672 | +€35,324 | +216.1% |
| Suppliers | 440/4 | €16,348 | €51,672 | +€35,324 | +216.1% |
| Taxes, remuneration and social security | 45 | €6,400 | €8,549 | +€2,149 | +33.6% |
| Taxes | 450/3 | €4,200 | €8,549 | +€4,349 | +103.5% |
| Remuneration and social security | 454/9 | €2,200 | €0 | -€2,200 | -100.0% |
| Other amounts payable | 47/48 | €17,679 | €89,523 | +€71,844 | +406.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,619 | €8,591 | -€28 | -0.3% |
| Other operating charges | 640/8 | €449 | €515 | +€65 | +14.6% |
| Gross operating margin | 9900 | €135,658 | €152,060 | +€16,402 | +12.1% |
| Operating profit (loss) | 9901 | €126,590 | €142,955 | +€16,365 | +12.9% |
| Financial income | 75/76B | €2,747 | €9,463 | +€6,716 | +244.5% |
| Recurring financial income | 75 | €2,747 | €9,463 | +€6,716 | +244.5% |
| Financial charges | 65/66B | €3,150 | €2,069 | -€1,082 | -34.3% |
| Recurring financial charges | 65 | €3,150 | €2,069 | -€1,082 | -34.3% |
| Profit (loss) for the period before taxes | 9903 | €126,187 | €150,349 | +€24,163 | +19.1% |
| Income taxes | 67/77 | €36,027 | €43,659 | +€7,632 | +21.2% |
| Profit (loss) for the period | 9904 | €90,160 | €106,690 | +€16,530 | +18.3% |
| Profit (loss) for the period to be appropriated | 9905 | €90,160 | €106,690 | +€16,530 | +18.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.