Virginie: 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.
Virginie
Largest movements
- Receivables within one year -€3,076
down €3,076 (-88.1%), from €3,491 to €416
of which Trade receivables: -€3,359
- Tangible fixed assets -€403
no longer reported in 2024 (was €403)
- Other debts +€11,360
up €11,360 (+184%), from €6,187 to €17,547
- Short-term financial debts -€5,831
no longer reported in 2024 (was €5,831)
- Current portion of long-term debt -€4,082
no longer reported in 2024 (was €4,082)
- Profit (loss) carried forward -€1,460
down €1,460 (-9.6%), from -€15,142 to -€16,602
- Trade debts -€1,287
no longer reported in 2024 (was €1,287)
- Depreciation -€793
no longer reported in 2024 (was €793)
- Other operating charges -€316
down €316 (-56.3%), from €562 to €246
- Financial charges +€246
up €246 (+29.8%), from €826 to €1,072
- Gross operating margin +€10
up €10 (+6.5%), from -€152 to -€143
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €7,883 | €4,445 | -€3,439 | -43.6% |
| Formation expenses | 20 | €845 | €845 | = | 0.0% |
| Fixed assets | 21/28 | €403 | - | -€403 | |
| Tangible fixed assets | 22/27 | €403 | - | -€403 | |
| Furniture and vehicles | 24 | €403 | - | -€403 | |
| Current assets | 29/58 | €6,635 | €3,599 | -€3,036 | -45.8% |
| Stocks and contracts in progress | 3 | €2,000 | €2,000 | = | 0.0% |
| Stocks | 30/36 | €2,000 | €2,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €3,491 | €416 | -€3,076 | -88.1% |
| Trade receivables | 40 | €3,359 | - | -€3,359 | |
| Other amounts receivable | 41 | €132 | €416 | +€283 | +214% |
| Cash at bank and in hand | 54/58 | €1,144 | €1,184 | +€40 | +3.5% |
| Total equity and liabilities | 10/49 | €7,883 | €4,445 | -€3,439 | -43.6% |
| Equity | 10/15 | -€11,642 | -€13,102 | -€1,460 | -12.5% |
| Contributions | 10/11 | €3,500 | €3,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€15,142 | -€16,602 | -€1,460 | -9.6% |
| Amounts payable | 17/49 | €19,526 | €17,547 | -€1,979 | -10.1% |
| Amounts payable after more than one year | 17 | €1,038 | - | -€1,038 | |
| Financial debts | 170/4 | €1,038 | - | -€1,038 | |
| Amounts payable within one year | 42/48 | €17,388 | €17,547 | +€160 | +0.9% |
| Current portion of amounts payable after more than one year | 42 | €4,082 | - | -€4,082 | |
| Financial debts | 43 | €5,831 | - | -€5,831 | |
| Credit institutions | 430/8 | €5,831 | - | -€5,831 | |
| Trade debts | 44 | €1,287 | - | -€1,287 | |
| Suppliers | 440/4 | €1,287 | - | -€1,287 | |
| Other amounts payable | 47/48 | €6,187 | €17,547 | +€11,360 | +184% |
| Accrued charges and deferred income | 492/3 | €1,100 | - | -€1,100 | |
| Non-recurring operating income | 76A | - | €47 | +€47 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €793 | - | -€793 | |
| Other operating charges | 640/8 | €562 | €246 | -€316 | -56.3% |
| Gross operating margin | 9900 | -€152 | -€143 | +€10 | +6.5% |
| Operating profit (loss) | 9901 | -€1,507 | -€388 | +€1,119 | +74.2% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €826 | €1,072 | +€246 | +29.8% |
| Recurring financial charges | 65 | €826 | €1,072 | +€246 | +29.8% |
| Profit (loss) for the period before taxes | 9903 | -€2,333 | -€1,460 | +€873 | +37.4% |
| Profit (loss) for the period | 9904 | -€2,333 | -€1,460 | +€873 | +37.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,333 | -€1,460 | +€873 | +37.4% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.