VIRIDI: 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.
VIRIDI
Largest movements
- Intangible fixed assets +€251,034
up €251,034 (+523%), from €48,000 to €299,034
- Cash +€72,283
up €72,283 (+47,318%), from €153 to €72,436
mainly Debts after one year (+€271,034) and Other debts (+€111,185)
- Receivables within one year +€28,653
up €28,653 (+1,411%), from €2,031 to €30,684
of which Trade receivables: +€15,900
- Tangible fixed assets +€26,306
new in 2025: €26,306
of which Plant, machinery and equipment: +€23,784
- Stocks and contracts -€11,911
no longer reported in 2025 (was €11,911)
- Debts after one year +€271,034
up €271,034 (+149%), from €181,419 to €452,453
- Other debts +€111,185
up €111,185 (+430%), from €25,861 to €137,046
- Profit (loss) carried forward -€28,631
down €28,631 (-14.9%), from -€191,964 to -€220,595
- Accrued charges and deferred income +€15,332
up €15,332 (+84.3%), from €18,181 to €33,513
- Gross operating margin -€8,270
down €8,270 (-176%), from -€4,698 to -€12,969
- Other operating charges -€547
down €547 (-89.8%), from €609 to €62
- Financial income +€352
up €352 (+35,186%), from €1 to €353
- Financial charges +€319
up €319 (+4.3%), from €7,393 to €7,712
- Depreciation +€242
up €242 (+3.0%), from €8,000 to €8,242
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 | €62,095 | €429,722 | +€367,627 | +592% |
| Fixed assets | 21/28 | €48,000 | €325,340 | +€277,340 | +578% |
| Intangible fixed assets | 21 | €48,000 | €299,034 | +€251,034 | +523% |
| Tangible fixed assets | 22/27 | - | €26,306 | +€26,306 | |
| Plant, machinery and equipment | 23 | - | €23,784 | +€23,784 | |
| Furniture and vehicles | 24 | - | €2,522 | +€2,522 | |
| Current assets | 29/58 | €14,095 | €104,382 | +€90,287 | +641% |
| Stocks and contracts in progress | 3 | €11,911 | - | -€11,911 | |
| Stocks | 30/36 | €11,911 | - | -€11,911 | |
| Amounts receivable within one year | 40/41 | €2,031 | €30,684 | +€28,653 | +1,411% |
| Trade receivables | 40 | - | €15,900 | +€15,900 | |
| Other amounts receivable | 41 | €2,031 | €14,784 | +€12,753 | +628% |
| Cash at bank and in hand | 54/58 | €153 | €72,436 | +€72,283 | +47,318% |
| Deferred charges and accrued income | 490/1 | - | €1,262 | +€1,262 | |
| Total equity and liabilities | 10/49 | €62,095 | €429,722 | +€367,627 | +592% |
| Equity | 10/15 | -€185,764 | -€214,395 | -€28,631 | -15.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€191,964 | -€220,595 | -€28,631 | -14.9% |
| Amounts payable | 17/49 | €247,858 | €644,117 | +€396,259 | +160% |
| Amounts payable after more than one year | 17 | €181,419 | €452,453 | +€271,034 | +149% |
| Financial debts | 170/4 | €181,419 | €452,453 | +€271,034 | +149% |
| Amounts payable within one year | 42/48 | €48,258 | €158,151 | +€109,893 | +228% |
| Trade debts | 44 | €14,337 | €12,858 | -€1,479 | -10.3% |
| Suppliers | 440/4 | €14,337 | €12,858 | -€1,479 | -10.3% |
| Taxes, remuneration and social security | 45 | €8,061 | €8,247 | +€186 | +2.3% |
| Taxes | 450/3 | - | €186 | +€186 | |
| Remuneration and social security | 454/9 | €8,061 | €8,061 | = | 0.0% |
| Other amounts payable | 47/48 | €25,861 | €137,046 | +€111,185 | +430% |
| Accrued charges and deferred income | 492/3 | €18,181 | €33,513 | +€15,332 | +84.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,000 | €8,242 | +€242 | +3.0% |
| Other operating charges | 640/8 | €609 | €62 | -€547 | -89.8% |
| Gross operating margin | 9900 | -€4,698 | -€12,969 | -€8,270 | -176% |
| Operating profit (loss) | 9901 | -€13,308 | -€21,272 | -€7,965 | -59.8% |
| Financial income | 75/76B | €1 | €353 | +€352 | +35,186% |
| Recurring financial income | 75 | €1 | €353 | +€352 | +35,186% |
| Financial charges | 65/66B | €7,393 | €7,712 | +€319 | +4.3% |
| Recurring financial charges | 65 | €7,393 | €7,712 | +€319 | +4.3% |
| Profit (loss) for the period before taxes | 9903 | -€20,700 | -€28,631 | -€7,932 | -38.3% |
| Profit (loss) for the period | 9904 | -€20,700 | -€28,631 | -€7,932 | -38.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€20,700 | -€28,631 | -€7,932 | -38.3% |
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 16 October 2026 via checked.be.