VIRETAIL: 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.
VIRETAIL
Largest movements
- Receivables after one year -€19,000
no longer reported in 2025 (was €19,000)
- Cash +€7,426
up €7,426 (+105.5%), from €7,038 to €14,464
mainly Receivables after one year (+€19,000) and Net result for the year (+€8,950)
- Tangible fixed assets -€2,831
down €2,831 (-32.4%), from €8,739 to €5,908
of which Furniture and vehicles: -€1,793
- Receivables within one year +€1,136
up €1,136 (+4.3%), from €26,658 to €27,794
- Deferred charges and accrued income +€1,110
up €1,110 (+28.2%), from €3,935 to €5,044
- Debts after one year -€15,684
down €15,684 (-6.7%), from €234,449 to €218,766
- Profit (loss) carried forward +€8,950
up €8,950 (+4.0%), from -€222,783 to -€213,834
- Tax, wage and social debts -€4,151
down €4,151 (-13.6%), from €30,454 to €26,303
of which Remuneration and social security: -€7,639
- Advances received -€750
no longer reported in 2025 (was €750)
- Financial charges -€106,586
down €106,586 (-97.0%), from €109,927 to €3,341
of which Non-recurring financial charges: -€107,500
- Gross operating margin +€17,802
up €17,802 (+16.7%), from €106,749 to €124,551
- Staff costs +€6,662
up €6,662 (+7.9%), from €84,671 to €91,333
- Write-downs -€6,000
down €6,000 (-24.0%), from €25,000 to €19,000
- Other operating charges -€1,562
no longer reported in 2025 (was €1,562)
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 | €65,370 | €53,210 | -€12,160 | -18.6% |
| Fixed assets | 21/28 | €8,739 | €5,908 | -€2,831 | -32.4% |
| Tangible fixed assets | 22/27 | €8,739 | €5,908 | -€2,831 | -32.4% |
| Plant, machinery and equipment | 23 | €3,087 | €2,048 | -€1,038 | -33.6% |
| Furniture and vehicles | 24 | €5,653 | €3,860 | -€1,793 | -31.7% |
| Financial fixed assets | 28 | €0 | €0 | = | |
| Current assets | 29/58 | €56,630 | €47,302 | -€9,329 | -16.5% |
| Amounts receivable after more than one year | 29 | €19,000 | - | -€19,000 | |
| Other amounts receivable | 291 | €19,000 | - | -€19,000 | |
| Amounts receivable within one year | 40/41 | €26,658 | €27,794 | +€1,136 | +4.3% |
| Trade receivables | 40 | €26,658 | €27,794 | +€1,136 | +4.3% |
| Cash at bank and in hand | 54/58 | €7,038 | €14,464 | +€7,426 | +105.5% |
| Deferred charges and accrued income | 490/1 | €3,935 | €5,044 | +€1,110 | +28.2% |
| Total equity and liabilities | 10/49 | €65,370 | €53,210 | -€12,160 | -18.6% |
| Equity | 10/15 | -€204,183 | -€195,234 | +€8,950 | +4.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€222,783 | -€213,834 | +€8,950 | +4.0% |
| Amounts payable | 17/49 | €269,553 | €248,444 | -€21,109 | -7.8% |
| Amounts payable after more than one year | 17 | €234,449 | €218,766 | -€15,684 | -6.7% |
| Other amounts payable | 178/9 | €234,449 | €218,766 | -€15,684 | -6.7% |
| Amounts payable within one year | 42/48 | €34,924 | €29,678 | -€5,246 | -15.0% |
| Trade debts | 44 | €3,719 | €3,375 | -€345 | -9.3% |
| Suppliers | 440/4 | €3,719 | €3,375 | -€345 | -9.3% |
| Advances received on contracts in progress | 46 | €750 | - | -€750 | |
| Taxes, remuneration and social security | 45 | €30,454 | €26,303 | -€4,151 | -13.6% |
| Taxes | 450/3 | €10,118 | €13,606 | +€3,488 | +34.5% |
| Remuneration and social security | 454/9 | €20,337 | €12,698 | -€7,639 | -37.6% |
| Accrued charges and deferred income | 492/3 | €180 | - | -€180 | |
| Remuneration, social security and pensions | 62 | €84,671 | €91,333 | +€6,662 | +7.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,628 | €2,831 | +€203 | +7.7% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €25,000 | €19,000 | -€6,000 | -24.0% |
| Other operating charges | 640/8 | €1,562 | - | -€1,562 | |
| Gross operating margin | 9900 | €106,749 | €124,551 | +€17,802 | +16.7% |
| Operating profit (loss) | 9901 | -€7,112 | €11,387 | +€18,499 | |
| Financial income | 75/76B | €625 | €1,124 | +€499 | +79.8% |
| Recurring financial income | 75 | €625 | €1,124 | +€499 | +79.8% |
| Financial charges | 65/66B | €109,927 | €3,341 | -€106,586 | -97.0% |
| Recurring financial charges | 65 | €2,427 | €3,341 | +€914 | +37.7% |
| Non-recurring financial charges | 66B | €107,500 | - | -€107,500 | |
| Profit (loss) for the period before taxes | 9903 | -€116,414 | €9,169 | +€125,583 | |
| Income taxes | 67/77 | €305 | €220 | -€85 | -28.0% |
| Profit (loss) for the period | 9904 | -€116,719 | €8,950 | +€125,668 | |
| Profit (loss) for the period to be appropriated | 9905 | -€116,719 | €8,950 | +€125,668 |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.