VIRIDIS: 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.
VIRIDIS
Largest movements
- Receivables within one year +€16,603
up €16,603 (+34.7%), from €47,796 to €64,400
of which Trade receivables: +€12,566
- Tangible fixed assets -€1,216
down €1,216 (-37.8%), from €3,217 to €2,001
of which Furniture and vehicles: -€1,700
- Profit (loss) carried forward +€11,152
up €11,152 (+23.3%), from -€47,915 to -€36,763
- Trade debts +€4,086
up €4,086 (+5.4%), from €75,638 to €79,724
- Gross operating margin +€19,060
up €19,060, from -€1,631 to €17,429
- Financial income -€2,007
down €2,007 (-50.3%), from €3,994 to €1,987
of which Non-recurring financial income: -€2,400
- Financial charges -€1,892
down €1,892 (-35.1%), from €5,395 to €3,503
- Depreciation +€456
up €456 (+18.1%), from €2,520 to €2,976
- Other operating charges +€372
up €372 (+31.3%), from €1,187 to €1,559
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 | €68,085 | €84,023 | +€15,937 | +23.4% |
| Fixed assets | 21/28 | €5,603 | €4,787 | -€816 | -14.6% |
| Tangible fixed assets | 22/27 | €3,217 | €2,001 | -€1,216 | -37.8% |
| Land and buildings | 22 | €711 | - | -€711 | |
| Plant, machinery and equipment | 23 | €740 | €1,936 | +€1,196 | +161.5% |
| Furniture and vehicles | 24 | €1,766 | €65 | -€1,700 | -96.3% |
| Financial fixed assets | 28 | €2,386 | €2,786 | +€400 | +16.8% |
| Current assets | 29/58 | €62,482 | €79,236 | +€16,753 | +26.8% |
| Amounts receivable within one year | 40/41 | €47,796 | €64,400 | +€16,603 | +34.7% |
| Trade receivables | 40 | €6,774 | €19,340 | +€12,566 | +185.5% |
| Other amounts receivable | 41 | €41,022 | €45,060 | +€4,038 | +9.8% |
| Cash at bank and in hand | 54/58 | €14,686 | €14,836 | +€150 | +1.0% |
| Total equity and liabilities | 10/49 | €68,085 | €84,023 | +€15,937 | +23.4% |
| Equity | 10/15 | -€14,945 | -€3,793 | +€11,152 | +74.6% |
| Contributions | 10/11 | €32,970 | €32,970 | = | 0.0% |
| Capital | 10 | €32,970 | €32,970 | = | 0.0% |
| Issued capital | 100 | €32,970 | €32,970 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€47,915 | -€36,763 | +€11,152 | +23.3% |
| Amounts payable | 17/49 | €83,030 | €87,816 | +€4,786 | +5.8% |
| Amounts payable within one year | 42/48 | €80,965 | €85,091 | +€4,125 | +5.1% |
| Trade debts | 44 | €75,638 | €79,724 | +€4,086 | +5.4% |
| Suppliers | 440/4 | €75,638 | €79,724 | +€4,086 | +5.4% |
| Taxes, remuneration and social security | 45 | €5,328 | €5,367 | +€39 | +0.7% |
| Taxes | 450/3 | €5,328 | €5,367 | +€39 | +0.7% |
| Accrued charges and deferred income | 492/3 | €2,064 | €2,725 | +€660 | +32.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,520 | €2,976 | +€456 | +18.1% |
| Other operating charges | 640/8 | €1,187 | €1,559 | +€372 | +31.3% |
| Gross operating margin | 9900 | -€1,631 | €17,429 | +€19,060 | |
| Operating profit (loss) | 9901 | -€5,338 | €12,894 | +€18,232 | |
| Financial income | 75/76B | €3,994 | €1,987 | -€2,007 | -50.3% |
| Recurring financial income | 75 | €1,594 | €1,987 | +€393 | +24.7% |
| Non-recurring financial income | 76B | €2,400 | - | -€2,400 | |
| Financial charges | 65/66B | €5,395 | €3,503 | -€1,892 | -35.1% |
| Recurring financial charges | 65 | €5,395 | €3,503 | -€1,892 | -35.1% |
| Profit (loss) for the period before taxes | 9903 | -€6,740 | €11,377 | +€18,117 | |
| Income taxes | 67/77 | €217 | €225 | +€9 | +3.9% |
| Profit (loss) for the period | 9904 | -€6,956 | €11,152 | +€18,108 | |
| Profit (loss) for the period to be appropriated | 9905 | -€6,956 | €11,152 | +€18,108 |
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 3 October 2026 via checked.be.