VIRIDIS: 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.
VIRIDIS
Largest movements
- Tangible fixed assets -€8,953
down €8,953 (-13.7%), from €65,235 to €56,282
of which Land and buildings: -€5,462
- Profit (loss) carried forward -€7,797
down €7,797 (-3.0%), from -€262,664 to -€270,461
- Accrued charges and deferred income -€1,391
down €1,391 (-19.0%), from €7,307 to €5,916
- Gross operating margin -€3,367
down €3,367 (-31.0%), from €10,875 to €7,508
- Purchases and services +€2,302
up €2,302 (+35.0%), from €6,581 to €8,883
- Turnover -€1,065
down €1,065 (-6.1%), from €17,456 to €16,391
- Depreciation -€619
down €619 (-6.5%), from €9,572 to €8,953
- Other operating charges +€250
up €250 (+4.1%), from €6,033 to €6,283
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 | €67,190 | €58,165 | -€9,025 | -13.4% |
| Fixed assets | 21/28 | €65,235 | €56,282 | -€8,953 | -13.7% |
| Tangible fixed assets | 22/27 | €65,235 | €56,282 | -€8,953 | -13.7% |
| Land and buildings | 22 | €40,706 | €35,245 | -€5,462 | -13.4% |
| Plant, machinery and equipment | 23 | €24,529 | €21,037 | -€3,492 | -14.2% |
| Current assets | 29/58 | €1,955 | €1,884 | -€72 | -3.7% |
| Cash at bank and in hand | 54/58 | €901 | €735 | -€166 | -18.4% |
| Deferred charges and accrued income | 490/1 | €1,055 | €1,148 | +€94 | +8.9% |
| Total equity and liabilities | 10/49 | €67,190 | €58,165 | -€9,025 | -13.4% |
| Equity | 10/15 | €59,598 | €51,801 | -€7,797 | -13.1% |
| Contributions | 10/11 | €322,262 | €322,262 | = | 0.0% |
| Capital | 10 | - | €322,262 | +€322,262 | |
| Issued capital | 100 | - | €322,262 | +€322,262 | |
| Contributions outside capital | 11 | €322,262 | - | -€322,262 | |
| Other | 1109/19 | €322,262 | - | -€322,262 | |
| Profit (loss) carried forward | 14 | -€262,664 | -€270,461 | -€7,797 | -3.0% |
| Amounts payable | 17/49 | €7,593 | €6,365 | -€1,228 | -16.2% |
| Amounts payable within one year | 42/48 | €286 | €449 | +€163 | +57.0% |
| Trade debts | 44 | €286 | €449 | +€163 | +57.0% |
| Suppliers | 440/4 | €286 | €449 | +€163 | +57.0% |
| Accrued charges and deferred income | 492/3 | €7,307 | €5,916 | -€1,391 | -19.0% |
| Turnover | 70 | €17,456 | €16,391 | -€1,065 | -6.1% |
| Goods, raw materials, services and sundry goods | 60/61 | €6,581 | €8,883 | +€2,302 | +35.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,572 | €8,953 | -€619 | -6.5% |
| Other operating charges | 640/8 | €6,033 | €6,283 | +€250 | +4.1% |
| Gross operating margin | 9900 | €10,875 | €7,508 | -€3,367 | -31.0% |
| Operating profit (loss) | 9901 | -€4,731 | -€7,729 | -€2,998 | -63.4% |
| Financial income | 75/76B | €1 | €0 | -€0 | -15.4% |
| Recurring financial income | 75 | €1 | €0 | -€0 | -15.4% |
| Financial charges | 65/66B | €94 | €69 | -€25 | -27.0% |
| Recurring financial charges | 65 | €94 | €69 | -€25 | -27.0% |
| Profit (loss) for the period before taxes | 9903 | -€4,824 | -€7,797 | -€2,973 | -61.6% |
| Income taxes | 67/77 | €0 | €0 | -€0 | -18.8% |
| Profit (loss) for the period | 9904 | -€4,824 | -€7,797 | -€2,973 | -61.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,824 | -€7,797 | -€2,973 | -61.6% |
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.