Viridiana: 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.
Viridiana
Largest movements
- Tangible fixed assets -€4,347
down €4,347 (-1.4%), from €310,205 to €305,858
of which Land and buildings: -€7,105
- Deferred charges and accrued income +€3,229
new in 2025: €3,229
- Other debts -€10,317
down €10,317 (-3.3%), from €315,097 to €304,780
- Reserves +€3,336
new in 2025: €3,336
- Depreciation -€18,161
down €18,161 (-69.1%), from €26,264 to €8,103
- Gross operating margin -€9,902
down €9,902 (-40.2%), from €24,632 to €14,730
- Taxes +€840
new in 2025: €840
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 | €315,165 | €312,788 | -€2,378 | -0.8% |
| Fixed assets | 21/28 | €310,205 | €305,858 | -€4,347 | -1.4% |
| Tangible fixed assets | 22/27 | €310,205 | €305,858 | -€4,347 | -1.4% |
| Land and buildings | 22 | €308,944 | €301,839 | -€7,105 | -2.3% |
| Plant, machinery and equipment | 23 | - | €2,107 | +€2,107 | |
| Furniture and vehicles | 24 | €1,260 | €1,911 | +€651 | +51.6% |
| Current assets | 29/58 | €4,961 | €6,930 | +€1,969 | +39.7% |
| Amounts receivable within one year | 40/41 | €163 | €0 | -€163 | -100.0% |
| Trade receivables | 40 | €163 | €0 | -€163 | -100.0% |
| Cash at bank and in hand | 54/58 | €4,798 | €3,701 | -€1,097 | -22.9% |
| Deferred charges and accrued income | 490/1 | - | €3,229 | +€3,229 | |
| Total equity and liabilities | 10/49 | €315,165 | €312,788 | -€2,378 | -0.8% |
| Equity | 10/15 | -€141 | €5,336 | +€5,477 | |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | - | €3,336 | +€3,336 | |
| Distributable reserves | 133 | - | €3,336 | +€3,336 | |
| Profit (loss) carried forward | 14 | -€2,141 | €0 | +€2,141 | |
| Amounts payable | 17/49 | €315,306 | €307,451 | -€7,855 | -2.5% |
| Amounts payable within one year | 42/48 | €315,306 | €305,620 | -€9,686 | -3.1% |
| Trade debts | 44 | €209 | €0 | -€209 | -100.0% |
| Suppliers | 440/4 | €209 | €0 | -€209 | -100.0% |
| Taxes, remuneration and social security | 45 | - | €840 | +€840 | |
| Taxes | 450/3 | - | €840 | +€840 | |
| Other amounts payable | 47/48 | €315,097 | €304,780 | -€10,317 | -3.3% |
| Accrued charges and deferred income | 492/3 | - | €1,831 | +€1,831 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €26,264 | €8,103 | -€18,161 | -69.1% |
| Other operating charges | 640/8 | €213 | €120 | -€93 | -43.7% |
| Gross operating margin | 9900 | €24,632 | €14,730 | -€9,902 | -40.2% |
| Operating profit (loss) | 9901 | -€1,845 | €6,508 | +€8,353 | |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €296 | €190 | -€106 | -35.7% |
| Recurring financial charges | 65 | €296 | €190 | -€106 | -35.7% |
| Profit (loss) for the period before taxes | 9903 | -€2,141 | €6,318 | +€8,458 | |
| Income taxes | 67/77 | - | €840 | +€840 | |
| Profit (loss) for the period | 9904 | -€2,141 | €5,477 | +€7,618 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,141 | €5,477 | +€7,618 |
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 11 October 2026 via checked.be.