VIRGULTA GIN: what changed
VIRGULTA GIN
Largest movements
- Cash +€2,832
up €2,832 (+57.4%), from €4,938 to €7,770
mainly Trade debts (+€2,165) and Other debts (+€1,800)
- Stocks and contracts +€589
up €589 (+5.6%), from €10,482 to €11,071
- Receivables within one year +€493
up €493 (+27.3%), from €1,808 to €2,301
of which Other amounts receivable: +€1,048
- Trade debts +€2,165
up €2,165 (+847%), from €256 to €2,421
- Other debts +€1,800
up €1,800 (+18.7%), from €9,603 to €11,403
- Gross operating margin +€721
up €721, from -€60 to €660
- Other operating charges +€400
new in 2025: €400
- Taxes +€27
up €27 (+81.3%), from €34 to €61
- Financial charges +€20
up €20 (+17.5%), from €114 to €134
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 | €17,369 | €21,286 | +€3,917 | +22.6% |
| Current assets | 29/58 | €17,369 | €21,286 | +€3,917 | +22.6% |
| Stocks and contracts in progress | 3 | €10,482 | €11,071 | +€589 | +5.6% |
| Stocks | 30/36 | €10,482 | €11,071 | +€589 | +5.6% |
| Amounts receivable within one year | 40/41 | €1,808 | €2,301 | +€493 | +27.3% |
| Trade receivables | 40 | €1,808 | €1,253 | -€555 | -30.7% |
| Other amounts receivable | 41 | - | €1,048 | +€1,048 | |
| Cash at bank and in hand | 54/58 | €4,938 | €7,770 | +€2,832 | +57.4% |
| Deferred charges and accrued income | 490/1 | €140 | €143 | +€3 | +2.0% |
| Total equity and liabilities | 10/49 | €17,369 | €21,286 | +€3,917 | +22.6% |
| Equity | 10/15 | €7,397 | €7,462 | +€65 | +0.9% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,397 | €1,462 | +€65 | +4.7% |
| Amounts payable | 17/49 | €9,972 | €13,824 | +€3,852 | +38.6% |
| Amounts payable within one year | 42/48 | €9,972 | €13,824 | +€3,852 | +38.6% |
| Trade debts | 44 | €256 | €2,421 | +€2,165 | +847% |
| Suppliers | 440/4 | €256 | €2,421 | +€2,165 | +847% |
| Taxes, remuneration and social security | 45 | €113 | - | -€113 | |
| Taxes | 450/3 | €113 | - | -€113 | |
| Other amounts payable | 47/48 | €9,603 | €11,403 | +€1,800 | +18.7% |
| Other operating charges | 640/8 | - | €400 | +€400 | |
| Gross operating margin | 9900 | -€60 | €660 | +€721 | |
| Operating profit (loss) | 9901 | -€60 | €260 | +€321 | |
| Financial charges | 65/66B | €114 | €134 | +€20 | +17.5% |
| Recurring financial charges | 65 | €114 | €134 | +€20 | +17.5% |
| Profit (loss) for the period before taxes | 9903 | -€175 | €126 | +€301 | |
| Income taxes | 67/77 | €34 | €61 | +€27 | +81.3% |
| Profit (loss) for the period | 9904 | -€208 | €65 | +€274 | |
| Profit (loss) for the period to be appropriated | 9905 | -€208 | €65 | +€274 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.