VIRILAB: 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.
VIRILAB
Largest movements
- Cash -€118,257
down €118,257 (-99.4%), from €119,022 to €765
mainly Receivables within one year (-€54,629) and Current investments (-€50,000)
- Receivables within one year +€54,629
up €54,629 (+446.9%), from €12,224 to €66,852
of which Other amounts receivable: +€32,437
- Current investments +€50,000
new in 2025: €50,000
- Tangible fixed assets +€4,588
up €4,588 (+59.4%), from €7,719 to €12,307
- Other debts -€15,965
no longer reported in 2025 (was €15,965)
- Trade debts +€15,069
up €15,069 (+303.5%), from €4,966 to €20,035
- Tax, wage and social debts -€8,144
down €8,144 (-82.1%), from €9,919 to €1,775
- Gross operating margin -€97,631
down €97,631 (-84.6%), from €115,465 to €17,834
- Taxes -€29,145
down €29,145 (-89.7%), from €32,482 to €3,338
- Financial charges +€3,195
up €3,195 (+1026.7%), from €311 to €3,507
- Depreciation +€2,044
up €2,044 (+77.7%), from €2,631 to €4,675
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 | €138,965 | €129,924 | -€9,041 | -6.5% |
| Fixed assets | 21/28 | €7,719 | €12,307 | +€4,588 | +59.4% |
| Tangible fixed assets | 22/27 | €7,719 | €12,307 | +€4,588 | +59.4% |
| Furniture and vehicles | 24 | €7,719 | €12,307 | +€4,588 | +59.4% |
| Current assets | 29/58 | €131,246 | €117,617 | -€13,629 | -10.4% |
| Amounts receivable within one year | 40/41 | €12,224 | €66,852 | +€54,629 | +446.9% |
| Trade receivables | 40 | €4,706 | €26,898 | +€22,192 | +471.6% |
| Other amounts receivable | 41 | €7,518 | €39,955 | +€32,437 | +431.5% |
| Current investments | 50/53 | - | €50,000 | +€50,000 | |
| Cash at bank and in hand | 54/58 | €119,022 | €765 | -€118,257 | -99.4% |
| Total equity and liabilities | 10/49 | €138,965 | €129,924 | -€9,041 | -6.5% |
| Equity | 10/15 | €108,114 | €108,114 | = | 0.0% |
| Contributions | 10/11 | €68,171 | €68,171 | = | 0.0% |
| Capital | 10 | €68,171 | €68,171 | = | 0.0% |
| Issued capital | 100 | €68,171 | €68,171 | = | 0.0% |
| Reserves | 13 | €86,187 | €86,187 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,818 | €6,818 | = | 0.0% |
| Legal reserve | 130 | €6,818 | €6,818 | = | 0.0% |
| Distributable reserves | 133 | €79,369 | €79,369 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€46,243 | -€46,243 | = | 0.0% |
| Amounts payable | 17/49 | €30,850 | €21,809 | -€9,041 | -29.3% |
| Amounts payable within one year | 42/48 | €30,850 | €21,809 | -€9,041 | -29.3% |
| Trade debts | 44 | €4,966 | €20,035 | +€15,069 | +303.5% |
| Suppliers | 440/4 | €4,966 | €20,035 | +€15,069 | +303.5% |
| Taxes, remuneration and social security | 45 | €9,919 | €1,775 | -€8,144 | -82.1% |
| Taxes | 450/3 | €9,919 | €1,775 | -€8,144 | -82.1% |
| Other amounts payable | 47/48 | €15,965 | - | -€15,965 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,631 | €4,675 | +€2,044 | +77.7% |
| Other operating charges | 640/8 | €673 | €695 | +€22 | +3.3% |
| Gross operating margin | 9900 | €115,465 | €17,834 | -€97,631 | -84.6% |
| Operating profit (loss) | 9901 | €112,161 | €12,464 | -€99,698 | -88.9% |
| Financial income | 75/76B | €1 | €112 | +€111 | +11144.0% |
| Recurring financial income | 75 | €1 | €112 | +€111 | +11144.0% |
| Financial charges | 65/66B | €311 | €3,507 | +€3,195 | +1026.7% |
| Recurring financial charges | 65 | €311 | €3,507 | +€3,195 | +1026.7% |
| Profit (loss) for the period before taxes | 9903 | €111,851 | €9,070 | -€102,782 | -91.9% |
| Income taxes | 67/77 | €32,482 | €3,338 | -€29,145 | -89.7% |
| Profit (loss) for the period | 9904 | €79,369 | €5,732 | -€73,637 | -92.8% |
| Profit (loss) for the period to be appropriated | 9905 | €79,369 | €5,732 | -€73,637 | -92.8% |
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 6 October 2026 via checked.be.