VIRINCO: 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.
VIRINCO
Largest movements
- Receivables within one year +€18,159
up €18,159 (+11.3%), from €161,124 to €179,283
of which Other amounts receivable: +€18,159
- Cash -€11,662
down €11,662 (-9.8%), from €118,653 to €106,991
mainly Receivables within one year (-€18,159)
- Reserves +€6,418
up €6,418 (+1.5%), from €434,883 to €441,301
of which Distributable reserves: +€6,418
- Other operating charges -€521
down €521 (-60.0%), from €868 to €348
- Financial income +€461
up €461 (+6.0%), from €7,642 to €8,103
- Gross operating margin +€113
up €113 (+10.4%), from -€1,091 to -€978
- Financial charges +€109
up €109 (+43.4%), from €250 to €359
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €467,377 | €473,875 | +€6,497 | +1.4% |
| Fixed assets | 21/28 | €187,600 | €187,600 | = | 0.0% |
| Financial fixed assets | 28 | €187,600 | €187,600 | = | 0.0% |
| Current assets | 29/58 | €279,777 | €286,274 | +€6,497 | +2.3% |
| Amounts receivable within one year | 40/41 | €161,124 | €179,283 | +€18,159 | +11.3% |
| Trade receivables | 40 | €2,006 | €2,006 | = | 0.0% |
| Other amounts receivable | 41 | €159,118 | €177,277 | +€18,159 | +11.4% |
| Cash at bank and in hand | 54/58 | €118,653 | €106,991 | -€11,662 | -9.8% |
| Total equity and liabilities | 10/49 | €467,377 | €473,875 | +€6,497 | +1.4% |
| Equity | 10/15 | €465,870 | €472,288 | +€6,418 | +1.4% |
| Contributions | 10/11 | €30,987 | €30,987 | = | 0.0% |
| Capital | 10 | €30,987 | €30,987 | = | 0.0% |
| Issued capital | 100 | €30,987 | €30,987 | = | 0.0% |
| Reserves | 13 | €434,883 | €441,301 | +€6,418 | +1.5% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Distributable reserves | 133 | €428,683 | €435,101 | +€6,418 | +1.5% |
| Amounts payable | 17/49 | €1,507 | €1,587 | +€80 | +5.3% |
| Accrued charges and deferred income | 492/3 | €1,507 | €1,587 | +€80 | +5.3% |
| Other operating charges | 640/8 | €868 | €348 | -€521 | -60.0% |
| Gross operating margin | 9900 | -€1,091 | -€978 | +€113 | +10.4% |
| Operating profit (loss) | 9901 | -€1,959 | -€1,326 | +€634 | +32.3% |
| Financial income | 75/76B | €7,642 | €8,103 | +€461 | +6.0% |
| Recurring financial income | 75 | €7,642 | €8,103 | +€461 | +6.0% |
| Financial charges | 65/66B | €250 | €359 | +€109 | +43.4% |
| Recurring financial charges | 65 | €250 | €359 | +€109 | +43.4% |
| Profit (loss) for the period before taxes | 9903 | €5,432 | €6,418 | +€986 | +18.1% |
| Profit (loss) for the period | 9904 | €5,432 | €6,418 | +€986 | +18.1% |
| Profit (loss) for the period to be appropriated | 9905 | €5,432 | €6,418 | +€986 | +18.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2022 and 31 March 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.