Viriflux: 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.
Viriflux
Largest movements
- Cash +€51,482
up €51,482 (+92.2%), from €55,842 to €107,324
mainly Depreciation (+€41,877) and Receivables within one year (+€24,266)
- Tangible fixed assets -€41,877
down €41,877 (-6.0%), from €701,051 to €659,174
- Receivables within one year -€24,266
down €24,266 (-70.8%), from €34,283 to €10,018
of which Other amounts receivable: -€23,984
- Profit (loss) carried forward -€15,081
down €15,081 (-10.9%), from €138,793 to €123,712
- Financial charges -€3,877
down €3,877 (-32.3%), from €12,010 to €8,133
- Gross operating margin -€2,364
down €2,364 (-6.7%), from €35,533 to €33,169
- Financial income +€505
up €505 (+20.4%), from €2,480 to €2,985
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 | €966,176 | €951,515 | -€14,661 | -1.5% |
| Fixed assets | 21/28 | €701,051 | €659,174 | -€41,877 | -6.0% |
| Tangible fixed assets | 22/27 | €701,051 | €659,174 | -€41,877 | -6.0% |
| Plant, machinery and equipment | 23 | €701,051 | €659,174 | -€41,877 | -6.0% |
| Current assets | 29/58 | €265,125 | €292,341 | +€27,216 | +10.3% |
| Amounts receivable within one year | 40/41 | €34,283 | €10,018 | -€24,266 | -70.8% |
| Trade receivables | 40 | €7,613 | €7,331 | -€281 | -3.7% |
| Other amounts receivable | 41 | €26,671 | €2,686 | -€23,984 | -89.9% |
| Current investments | 50/53 | €175,000 | €175,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €55,842 | €107,324 | +€51,482 | +92.2% |
| Total equity and liabilities | 10/49 | €966,176 | €951,515 | -€14,661 | -1.5% |
| Equity | 10/15 | €638,793 | €623,712 | -€15,081 | -2.4% |
| Contributions | 10/11 | €500,000 | €500,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €138,793 | €123,712 | -€15,081 | -10.9% |
| Amounts payable | 17/49 | €327,383 | €327,804 | +€421 | +0.1% |
| Amounts payable after more than one year | 17 | €325,000 | €325,000 | = | 0.0% |
| Financial debts | 170/4 | €325,000 | €325,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €1,050 | €470 | -€579 | -55.2% |
| Trade debts | 44 | €1,050 | €470 | -€579 | -55.2% |
| Suppliers | 440/4 | €1,050 | €470 | -€579 | -55.2% |
| Taxes, remuneration and social security | 45 | €0 | - | = | |
| Taxes | 450/3 | €0 | - | = | |
| Accrued charges and deferred income | 492/3 | €1,333 | €2,333 | +€1,000 | +75.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €41,877 | €41,877 | = | 0.0% |
| Other operating charges | 640/8 | €1,183 | €1,225 | +€42 | +3.6% |
| Gross operating margin | 9900 | €35,533 | €33,169 | -€2,364 | -6.7% |
| Operating profit (loss) | 9901 | -€7,527 | -€9,933 | -€2,406 | -32.0% |
| Financial income | 75/76B | €2,480 | €2,985 | +€505 | +20.4% |
| Recurring financial income | 75 | €2,480 | €2,985 | +€505 | +20.4% |
| Financial charges | 65/66B | €12,010 | €8,133 | -€3,877 | -32.3% |
| Recurring financial charges | 65 | €12,010 | €8,133 | -€3,877 | -32.3% |
| Profit (loss) for the period before taxes | 9903 | -€17,058 | -€15,081 | +€1,976 | +11.6% |
| Income taxes | 67/77 | €1 | €0 | -€1 | -100% |
| Profit (loss) for the period | 9904 | -€17,059 | -€15,081 | +€1,977 | +11.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€17,059 | -€15,081 | +€1,977 | +11.6% |
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 28 October 2026 via checked.be.