VIRIDEE PLUS: 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.
VIRIDEE PLUS
Largest movements
- Cash +€103,536
up €103,536 (+41.6%), from €248,827 to €352,363
mainly Net result for the year (+€104,943) and Depreciation (+€9,086)
- Reserves +€104,943
up €104,943 (+31.6%), from €331,936 to €436,879
of which Distributable reserves: +€104,943
- Debts after one year -€13,560
down €13,560 (-10.4%), from €130,217 to €116,657
- Financial income +€40,017
up €40,017 (+65.5%), from €61,089 to €101,106
- Gross operating margin -€4,248
down €4,248 (-2.7%), from €154,610 to €150,362
- Staff costs +€3,005
up €3,005 (+2.7%), from €112,520 to €115,525
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 | €830,268 | €924,370 | +€94,103 | +11.3% |
| Fixed assets | 21/28 | €567,503 | €559,094 | -€8,409 | -1.5% |
| Tangible fixed assets | 22/27 | €208,866 | €200,457 | -€8,409 | -4.0% |
| Land and buildings | 22 | €204,429 | €197,862 | -€6,567 | -3.2% |
| Plant, machinery and equipment | 23 | €423 | €304 | -€119 | -28.1% |
| Furniture and vehicles | 24 | €4,014 | €2,291 | -€1,723 | -42.9% |
| Financial fixed assets | 28 | €358,637 | €358,637 | = | 0.0% |
| Current assets | 29/58 | €262,764 | €365,276 | +€102,512 | +39.0% |
| Amounts receivable within one year | 40/41 | €13,938 | €12,913 | -€1,024 | -7.4% |
| Trade receivables | 40 | €13,887 | €12,859 | -€1,028 | -7.4% |
| Other amounts receivable | 41 | €50 | €54 | +€4 | +7.6% |
| Cash at bank and in hand | 54/58 | €248,827 | €352,363 | +€103,536 | +41.6% |
| Total equity and liabilities | 10/49 | €830,268 | €924,370 | +€94,103 | +11.3% |
| Equity | 10/15 | €653,331 | €758,273 | +€104,943 | +16.1% |
| Contributions | 10/11 | €100,000 | €100,000 | = | 0.0% |
| Capital | 10 | €100,000 | €100,000 | = | 0.0% |
| Issued capital | 100 | €100,000 | €100,000 | = | 0.0% |
| Reserves | 13 | €331,936 | €436,879 | +€104,943 | +31.6% |
| Non-distributable reserves | 130/1 | €10,000 | €10,000 | = | 0.0% |
| Legal reserve | 130 | €10,000 | €10,000 | = | 0.0% |
| Distributable reserves | 133 | €321,936 | €426,879 | +€104,943 | +32.6% |
| Profit (loss) carried forward | 14 | €221,395 | €221,395 | = | 0.0% |
| Amounts payable | 17/49 | €176,937 | €166,097 | -€10,840 | -6.1% |
| Amounts payable after more than one year | 17 | €130,217 | €116,657 | -€13,560 | -10.4% |
| Financial debts | 170/4 | €130,217 | €116,657 | -€13,560 | -10.4% |
| Amounts payable within one year | 42/48 | €46,720 | €49,440 | +€2,720 | +5.8% |
| Current portion of amounts payable after more than one year | 42 | €18,456 | €13,560 | -€4,897 | -26.5% |
| Trade debts | 44 | €6,941 | €7,668 | +€726 | +10.5% |
| Suppliers | 440/4 | €6,941 | €7,668 | +€726 | +10.5% |
| Taxes, remuneration and social security | 45 | €21,322 | €28,212 | +€6,890 | +32.3% |
| Taxes | 450/3 | €8,743 | €15,487 | +€6,745 | +77.1% |
| Remuneration and social security | 454/9 | €12,580 | €12,725 | +€145 | +1.2% |
| Remuneration, social security and pensions | 62 | €112,520 | €115,525 | +€3,005 | +2.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,008 | €9,086 | +€78 | +0.9% |
| Other operating charges | 640/8 | €1,767 | €1,926 | +€159 | +9.0% |
| Gross operating margin | 9900 | €154,610 | €150,362 | -€4,248 | -2.7% |
| Operating profit (loss) | 9901 | €31,315 | €23,826 | -€7,489 | -23.9% |
| Financial income | 75/76B | €61,089 | €101,106 | +€40,017 | +65.5% |
| Recurring financial income | 75 | €61,089 | €101,106 | +€40,017 | +65.5% |
| Financial charges | 65/66B | €2,697 | €2,576 | -€121 | -4.5% |
| Recurring financial charges | 65 | €2,697 | €2,576 | -€121 | -4.5% |
| Profit (loss) for the period before taxes | 9903 | €89,706 | €122,355 | +€32,649 | +36.4% |
| Income taxes | 67/77 | €15,944 | €17,413 | +€1,469 | +9.2% |
| Profit (loss) for the period | 9904 | €73,763 | €104,943 | +€31,180 | +42.3% |
| Profit (loss) for the period to be appropriated | 9905 | €73,763 | €104,943 | +€31,180 | +42.3% |
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 9 October 2026 via checked.be.