VIRIBUS VALOREM: 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.
VIRIBUS VALOREM
Largest movements
- Cash -€3,618
down €3,618 (-20.7%), from €17,455 to €13,837
mainly Other debts (-€39,732) and Investment in fixed assets (net) (-€3,048)
- Receivables within one year -€2,756
down €2,756 (-7.2%), from €38,362 to €35,606
of which Other amounts receivable: -€6,656
- Other debts -€39,732
down €39,732 (-96.2%), from €41,293 to €1,561
- Profit (loss) carried forward +€35,998
new in 2025: €35,998
- Tax, wage and social debts -€2,171
down €2,171 (-23.7%), from €9,171 to €7,000
- Gross operating margin -€6,143
down €6,143 (-10.8%), from €56,852 to €50,709
- Taxes -€1,921
down €1,921 (-16.6%), from €11,606 to €9,685
- Financial income -€941
down €941 (-100.0%), from €941 to €0
- Other operating charges -€785
down €785 (-53.1%), from €1,477 to €692
- Depreciation +€671
up €671 (+33.4%), from €2,008 to €2,679
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 | €72,326 | €66,324 | -€6,002 | -8.3% |
| Fixed assets | 21/28 | €7,216 | €7,585 | +€370 | +5.1% |
| Tangible fixed assets | 22/27 | €7,216 | €7,585 | +€370 | +5.1% |
| Furniture and vehicles | 24 | €7,216 | €7,585 | +€370 | +5.1% |
| Current assets | 29/58 | €65,110 | €58,738 | -€6,372 | -9.8% |
| Amounts receivable within one year | 40/41 | €38,362 | €35,606 | -€2,756 | -7.2% |
| Trade receivables | 40 | €21,165 | €25,065 | +€3,900 | +18.4% |
| Other amounts receivable | 41 | €17,196 | €10,541 | -€6,656 | -38.7% |
| Current investments | 50/53 | €9,221 | €9,221 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €17,455 | €13,837 | -€3,618 | -20.7% |
| Deferred charges and accrued income | 490/1 | €71 | €74 | +€2 | +3.4% |
| Total equity and liabilities | 10/49 | €72,326 | €66,324 | -€6,002 | -8.3% |
| Equity | 10/15 | €18,600 | €54,598 | +€35,998 | +193.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | €35,998 | +€35,998 | |
| Amounts payable | 17/49 | €53,726 | €11,725 | -€42,000 | -78.2% |
| Amounts payable within one year | 42/48 | €53,726 | €11,725 | -€42,000 | -78.2% |
| Trade debts | 44 | €3,261 | €3,164 | -€97 | -3.0% |
| Suppliers | 440/4 | €3,261 | €3,164 | -€97 | -3.0% |
| Taxes, remuneration and social security | 45 | €9,171 | €7,000 | -€2,171 | -23.7% |
| Taxes | 450/3 | €9,171 | €7,000 | -€2,171 | -23.7% |
| Other amounts payable | 47/48 | €41,293 | €1,561 | -€39,732 | -96.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,008 | €2,679 | +€671 | +33.4% |
| Other operating charges | 640/8 | €1,477 | €692 | -€785 | -53.1% |
| Gross operating margin | 9900 | €56,852 | €50,709 | -€6,143 | -10.8% |
| Operating profit (loss) | 9901 | €53,366 | €47,337 | -€6,029 | -11.3% |
| Financial income | 75/76B | €941 | €0 | -€941 | -100.0% |
| Recurring financial income | 75 | €941 | €0 | -€941 | -100.0% |
| Financial charges | 65/66B | €1,408 | €1,654 | +€246 | +17.5% |
| Recurring financial charges | 65 | €1,408 | €1,654 | +€246 | +17.5% |
| Profit (loss) for the period before taxes | 9903 | €52,899 | €45,683 | -€7,216 | -13.6% |
| Income taxes | 67/77 | €11,606 | €9,685 | -€1,921 | -16.6% |
| Profit (loss) for the period | 9904 | €41,293 | €35,998 | -€5,295 | -12.8% |
| Profit (loss) for the period to be appropriated | 9905 | €41,293 | €35,998 | -€5,295 | -12.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.