VIRITES: 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.
VIRITES
Largest movements
- Tangible fixed assets +€1,408
up €1,408 (+35.7%), from €3,942 to €5,349
of which Plant, machinery and equipment: +€1,783
- Financial fixed assets +€476
up €476 (+3.5%), from €13,600 to €14,076
- Receivables within one year -€390
down €390 (-2.8%), from €13,929 to €13,539
of which Trade receivables: -€1,015
- Trade debts +€9,740
up €9,740 (+1147.1%), from €849 to €10,590
- Profit (loss) carried forward -€8,987
down €8,987 (-43.3%), from €20,766 to €11,779
- Other debts +€2,440
up €2,440 (+59359.9%), from €4 to €2,444
- Tax, wage and social debts -€1,853
down €1,853 (-24.8%), from €7,483 to €5,630
of which Taxes: -€1,814
- Gross operating margin -€34,392
down €34,392, from €27,399 to -€6,993
- Taxes -€5,380
down €5,380 (-95.6%), from €5,630 to €250
- Financial charges +€707
up €707 (+337.2%), from €210 to €917
- Other operating charges -€701
down €701 (-62.3%), from €1,126 to €425
- Depreciation +€648
up €648 (+279.9%), from €232 to €880
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 | €32,102 | €33,442 | +€1,341 | +4.2% |
| Fixed assets | 21/28 | €18,059 | €19,885 | +€1,826 | +10.1% |
| Intangible fixed assets | 21 | €517 | €459 | -€58 | -11.1% |
| Tangible fixed assets | 22/27 | €3,942 | €5,349 | +€1,408 | +35.7% |
| Plant, machinery and equipment | 23 | €943 | €2,725 | +€1,783 | +189.1% |
| Furniture and vehicles | 24 | €2,999 | €2,624 | -€375 | -12.5% |
| Financial fixed assets | 28 | €13,600 | €14,076 | +€476 | +3.5% |
| Current assets | 29/58 | €14,043 | €13,557 | -€486 | -3.5% |
| Amounts receivable within one year | 40/41 | €13,929 | €13,539 | -€390 | -2.8% |
| Trade receivables | 40 | €13,895 | €12,880 | -€1,015 | -7.3% |
| Other amounts receivable | 41 | €34 | €659 | +€625 | +1828.7% |
| Cash at bank and in hand | 54/58 | €114 | €18 | -€96 | -84.0% |
| Total equity and liabilities | 10/49 | €32,102 | €33,442 | +€1,341 | +4.2% |
| Equity | 10/15 | €23,766 | €14,779 | -€8,987 | -37.8% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €20,766 | €11,779 | -€8,987 | -43.3% |
| Amounts payable | 17/49 | €8,336 | €18,663 | +€10,327 | +123.9% |
| Amounts payable within one year | 42/48 | €8,336 | €18,663 | +€10,327 | +123.9% |
| Trade debts | 44 | €849 | €10,590 | +€9,740 | +1147.1% |
| Suppliers | 440/4 | €849 | €10,590 | +€9,740 | +1147.1% |
| Taxes, remuneration and social security | 45 | €7,483 | €5,630 | -€1,853 | -24.8% |
| Taxes | 450/3 | €7,444 | €5,630 | -€1,814 | -24.4% |
| Remuneration and social security | 454/9 | €39 | €0 | -€39 | -100.0% |
| Other amounts payable | 47/48 | €4 | €2,444 | +€2,440 | +59359.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €232 | €880 | +€648 | +279.9% |
| Other operating charges | 640/8 | €1,126 | €425 | -€701 | -62.3% |
| Gross operating margin | 9900 | €27,399 | -€6,993 | -€34,392 | |
| Operating profit (loss) | 9901 | €26,042 | -€8,298 | -€34,339 | |
| Financial income | 75/76B | €563 | €478 | -€85 | -15.2% |
| Recurring financial income | 75 | €563 | €478 | -€85 | -15.2% |
| Financial charges | 65/66B | €210 | €917 | +€707 | +337.2% |
| Recurring financial charges | 65 | €210 | €917 | +€707 | +337.2% |
| Profit (loss) for the period before taxes | 9903 | €26,395 | -€8,737 | -€35,132 | |
| Income taxes | 67/77 | €5,630 | €250 | -€5,380 | -95.6% |
| Profit (loss) for the period | 9904 | €20,766 | -€8,987 | -€29,752 | |
| Profit (loss) for the period to be appropriated | 9905 | €20,766 | -€8,987 | -€29,752 |
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 11 October 2026 via checked.be.