ViRi Consulting: 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.
ViRi Consulting
Largest movements
- Cash +€11,870
up €11,870 (+77.3%), from €15,365 to €27,234
mainly Net result for the year (+€17,708) and Other debts (+€1,255)
- Receivables within one year +€4,906
up €4,906 (+50.7%), from €9,680 to €14,586
- Tangible fixed assets -€593
down €593 (-100%), from €593 to €0
of which Furniture and vehicles: -€593
- Profit (loss) carried forward +€17,708
up €17,708 (+47.3%), from -€37,432 to -€19,724
- Trade debts -€1,479
down €1,479 (-33.8%), from €4,379 to €2,900
- Tax, wage and social debts -€1,301
down €1,301 (-35.4%), from €3,675 to €2,374
- Other debts +€1,255
up €1,255 (+2.6%), from €48,815 to €50,070
- Gross operating margin +€11,555
up €11,555 (+153%), from €7,568 to €19,124
- Depreciation -€323
down €323 (-35.2%), from €915 to €593
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 | €25,637 | €41,820 | +€16,183 | +63.1% |
| Fixed assets | 21/28 | €593 | €0 | -€593 | -100% |
| Tangible fixed assets | 22/27 | €593 | €0 | -€593 | -100% |
| Furniture and vehicles | 24 | €593 | €0 | -€593 | -100% |
| Other tangible fixed assets | 26 | €0 | - | = | |
| Current assets | 29/58 | €25,045 | €41,820 | +€16,775 | +67.0% |
| Amounts receivable within one year | 40/41 | €9,680 | €14,586 | +€4,906 | +50.7% |
| Trade receivables | 40 | €9,680 | €14,586 | +€4,906 | +50.7% |
| Cash at bank and in hand | 54/58 | €15,365 | €27,234 | +€11,870 | +77.3% |
| Total equity and liabilities | 10/49 | €25,637 | €41,820 | +€16,183 | +63.1% |
| Equity | 10/15 | -€31,232 | -€13,524 | +€17,708 | +56.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €0 | - | = | |
| Distributable reserves | 133 | €0 | - | = | |
| Profit (loss) carried forward | 14 | -€37,432 | -€19,724 | +€17,708 | +47.3% |
| Amounts payable | 17/49 | €56,869 | €55,344 | -€1,526 | -2.7% |
| Amounts payable within one year | 42/48 | €56,869 | €55,344 | -€1,526 | -2.7% |
| Trade debts | 44 | €4,379 | €2,900 | -€1,479 | -33.8% |
| Suppliers | 440/4 | €4,379 | €2,900 | -€1,479 | -33.8% |
| Taxes, remuneration and social security | 45 | €3,675 | €2,374 | -€1,301 | -35.4% |
| Taxes | 450/3 | €3,675 | €2,374 | -€1,301 | -35.4% |
| Other amounts payable | 47/48 | €48,815 | €50,070 | +€1,255 | +2.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €915 | €593 | -€323 | -35.2% |
| Other operating charges | 640/8 | €550 | €400 | -€150 | -27.3% |
| Gross operating margin | 9900 | €7,568 | €19,124 | +€11,555 | +153% |
| Operating profit (loss) | 9901 | €6,104 | €18,132 | +€12,028 | +197% |
| Financial charges | 65/66B | €358 | €423 | +€65 | +18.2% |
| Recurring financial charges | 65 | €358 | €423 | +€65 | +18.2% |
| Profit (loss) for the period before taxes | 9903 | €5,746 | €17,708 | +€11,963 | +208% |
| Profit (loss) for the period | 9904 | €5,746 | €17,708 | +€11,963 | +208% |
| Profit (loss) for the period to be appropriated | 9905 | €5,746 | €17,708 | +€11,963 | +208% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.