VIRGILE: 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.
VIRGILE
Largest movements
- Receivables within one year +€34,303
up €34,303 (+1,771%), from €1,936 to €36,239
of which Trade receivables: +€34,324
- Stocks and contracts -€4,540
no longer reported in 2025 (was €4,540)
- Cash -€4,015
down €4,015 (-73.4%), from €5,469 to €1,453
mainly Receivables within one year (-€34,303) and Trade debts (-€727)
- Tangible fixed assets -€1,148
down €1,148 (-72.6%), from €1,581 to €433
- Profit (loss) carried forward +€16,304
up €16,304, from -€15,818 to €485
- Tax, wage and social debts +€7,172
up €7,172 (+137%), from €5,246 to €12,419
- Other debts +€1,850
up €1,850 (+63.9%), from €2,897 to €4,747
- Trade debts -€727
down €727 (-54.3%), from €1,340 to €613
- Gross operating margin +€19,124
up €19,124, from -€1,672 to €17,452
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 | €13,664 | €38,263 | +€24,599 | +180% |
| Fixed assets | 21/28 | €1,581 | €433 | -€1,148 | -72.6% |
| Tangible fixed assets | 22/27 | €1,581 | €433 | -€1,148 | -72.6% |
| Furniture and vehicles | 24 | €1,581 | €433 | -€1,148 | -72.6% |
| Current assets | 29/58 | €12,083 | €37,831 | +€25,748 | +213% |
| Amounts receivable after more than one year | 29 | €138 | €138 | = | 0.0% |
| Other amounts receivable | 291 | €138 | €138 | = | 0.0% |
| Stocks and contracts in progress | 3 | €4,540 | - | -€4,540 | |
| Stocks | 30/36 | €4,540 | - | -€4,540 | |
| Amounts receivable within one year | 40/41 | €1,936 | €36,239 | +€34,303 | +1,771% |
| Trade receivables | 40 | €1,915 | €36,239 | +€34,324 | +1,792% |
| Other amounts receivable | 41 | €21 | - | -€21 | |
| Cash at bank and in hand | 54/58 | €5,469 | €1,453 | -€4,015 | -73.4% |
| Total equity and liabilities | 10/49 | €13,664 | €38,263 | +€24,599 | +180% |
| Equity | 10/15 | €4,182 | €20,485 | +€16,304 | +390% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Contributions outside capital | 11 | €20,000 | €20,000 | = | 0.0% |
| Other | 1109/19 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€15,818 | €485 | +€16,304 | |
| Amounts payable | 17/49 | €9,483 | €17,778 | +€8,295 | +87.5% |
| Amounts payable within one year | 42/48 | €9,483 | €17,778 | +€8,295 | +87.5% |
| Trade debts | 44 | €1,340 | €613 | -€727 | -54.3% |
| Suppliers | 440/4 | €1,340 | €613 | -€727 | -54.3% |
| Taxes, remuneration and social security | 45 | €5,246 | €12,419 | +€7,172 | +137% |
| Taxes | 450/3 | €5,246 | €12,419 | +€7,172 | +137% |
| Other amounts payable | 47/48 | €2,897 | €4,747 | +€1,850 | +63.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,285 | €1,148 | -€137 | -10.6% |
| Gross operating margin | 9900 | -€1,672 | €17,452 | +€19,124 | |
| Operating profit (loss) | 9901 | -€2,957 | €16,304 | +€19,261 | |
| Profit (loss) for the period before taxes | 9903 | -€2,957 | €16,304 | +€19,261 | |
| Profit (loss) for the period | 9904 | -€2,957 | €16,304 | +€19,261 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,957 | €16,304 | +€19,261 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.