Virilis: 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.
Virilis
Largest movements
- Cash +€11,558
up €11,558 (+68.9%), from €16,769 to €28,327
mainly Receivables within one year (+€8,820) and Net result for the year (+€7,965)
- Receivables within one year -€8,820
down €8,820 (-29.5%), from €29,929 to €21,109
of which Trade receivables: -€15,042
- Tangible fixed assets +€4,930
up €4,930 (+1,241%), from €397 to €5,327
of which Land and buildings: +€3,373
- Profit (loss) carried forward +€7,965
up €7,965 (+37.5%), from €21,228 to €29,193
- Tax, wage and social debts +€3,537
up €3,537 (+33.7%), from €10,491 to €14,028
- Trade debts -€2,486
down €2,486 (-88.0%), from €2,824 to €338
- Other debts -€1,219
down €1,219 (-13.5%), from €9,052 to €7,833
- Gross operating margin +€918
up €918 (+7.1%), from €12,933 to €13,851
- Financial charges +€516
up €516 (+307%), from €168 to €684
- Depreciation +€300
up €300 (+40.3%), from €744 to €1,043
- Taxes -€283
down €283 (-7.3%), from €3,880 to €3,597
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 | €47,345 | €55,013 | +€7,667 | +16.2% |
| Fixed assets | 21/28 | €647 | €5,577 | +€4,930 | +762% |
| Tangible fixed assets | 22/27 | €397 | €5,327 | +€4,930 | +1,241% |
| Land and buildings | 22 | - | €3,373 | +€3,373 | |
| Plant, machinery and equipment | 23 | - | €1,953 | +€1,953 | |
| Furniture and vehicles | 24 | €397 | - | -€397 | |
| Financial fixed assets | 28 | €250 | €250 | = | 0.0% |
| Current assets | 29/58 | €46,698 | €49,436 | +€2,738 | +5.9% |
| Amounts receivable within one year | 40/41 | €29,929 | €21,109 | -€8,820 | -29.5% |
| Trade receivables | 40 | €29,603 | €14,560 | -€15,042 | -50.8% |
| Other amounts receivable | 41 | €327 | €6,549 | +€6,222 | +1,905% |
| Cash at bank and in hand | 54/58 | €16,769 | €28,327 | +€11,558 | +68.9% |
| Total equity and liabilities | 10/49 | €47,345 | €55,013 | +€7,667 | +16.2% |
| Equity | 10/15 | €24,728 | €32,693 | +€7,965 | +32.2% |
| Contributions | 10/11 | €3,500 | €3,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €21,228 | €29,193 | +€7,965 | +37.5% |
| Amounts payable | 17/49 | €22,618 | €22,320 | -€298 | -1.3% |
| Amounts payable within one year | 42/48 | €22,618 | €22,320 | -€298 | -1.3% |
| Financial debts | 43 | €251 | €120 | -€130 | -52.0% |
| Credit institutions | 430/8 | €251 | €120 | -€130 | -52.0% |
| Trade debts | 44 | €2,824 | €338 | -€2,486 | -88.0% |
| Suppliers | 440/4 | €2,824 | €338 | -€2,486 | -88.0% |
| Taxes, remuneration and social security | 45 | €10,491 | €14,028 | +€3,537 | +33.7% |
| Taxes | 450/3 | €10,491 | €14,028 | +€3,537 | +33.7% |
| Other amounts payable | 47/48 | €9,052 | €7,833 | -€1,219 | -13.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €744 | €1,043 | +€300 | +40.3% |
| Other operating charges | 640/8 | €555 | €563 | +€8 | +1.5% |
| Gross operating margin | 9900 | €12,933 | €13,851 | +€918 | +7.1% |
| Operating profit (loss) | 9901 | €11,635 | €12,245 | +€610 | +5.2% |
| Financial income | 75/76B | €25 | €1 | -€23 | -94.1% |
| Recurring financial income | 75 | €25 | €1 | -€23 | -94.1% |
| Financial charges | 65/66B | €168 | €684 | +€516 | +307% |
| Recurring financial charges | 65 | €168 | €684 | +€516 | +307% |
| Profit (loss) for the period before taxes | 9903 | €11,492 | €11,562 | +€71 | +0.6% |
| Income taxes | 67/77 | €3,880 | €3,597 | -€283 | -7.3% |
| Profit (loss) for the period | 9904 | €7,611 | €7,965 | +€354 | +4.6% |
| Profit (loss) for the period to be appropriated | 9905 | €7,611 | €7,965 | +€354 | +4.6% |
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 17 October 2026 via checked.be.