Virium Pharma: 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.
Virium Pharma
Largest movements
- Cash -€28,918
down €28,918 (-29.8%), from €97,188 to €68,270
mainly Trade debts (-€13,197) and Other debts (-€12,690)
- Receivables within one year +€6,068
up €6,068 (+64.0%), from €9,475 to €15,543
of which Trade receivables: +€6,090
- Stocks and contracts -€2,856
no longer reported in 2025 (was €2,856)
- Trade debts -€13,197
down €13,197 (-92.5%), from €14,274 to €1,076
- Other debts -€12,690
down €12,690 (-12.6%), from €100,690 to €88,000
- Gross operating margin -€8,780
down €8,780 (-79.8%), from €10,998 to €2,217
- Depreciation -€7,368
down €7,368 (-89.6%), from €8,227 to €859
- Financial income +€690
new in 2025: €690
- Financial charges +€386
up €386 (+712%), from €54 to €440
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 | €122,458 | €95,910 | -€26,548 | -21.7% |
| Fixed assets | 21/28 | €12,630 | €11,771 | -€859 | -6.8% |
| Intangible fixed assets | 21 | €1,059 | €497 | -€562 | -53.1% |
| Tangible fixed assets | 22/27 | €11,572 | €11,275 | -€297 | -2.6% |
| Furniture and vehicles | 24 | €11,572 | €11,275 | -€297 | -2.6% |
| Current assets | 29/58 | €109,827 | €84,139 | -€25,688 | -23.4% |
| Stocks and contracts in progress | 3 | €2,856 | - | -€2,856 | |
| Stocks | 30/36 | €2,856 | - | -€2,856 | |
| Amounts receivable within one year | 40/41 | €9,475 | €15,543 | +€6,068 | +64.0% |
| Trade receivables | 40 | €8,710 | €14,799 | +€6,090 | +69.9% |
| Other amounts receivable | 41 | €765 | €744 | -€21 | -2.8% |
| Cash at bank and in hand | 54/58 | €97,188 | €68,270 | -€28,918 | -29.8% |
| Deferred charges and accrued income | 490/1 | €308 | €326 | +€18 | +5.9% |
| Total equity and liabilities | 10/49 | €122,458 | €95,910 | -€26,548 | -21.7% |
| Equity | 10/15 | €4,295 | €4,355 | +€60 | +1.4% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€20,705 | -€20,645 | +€60 | +0.3% |
| Amounts payable | 17/49 | €118,163 | €91,555 | -€26,608 | -22.5% |
| Amounts payable within one year | 42/48 | €118,163 | €91,555 | -€26,608 | -22.5% |
| Trade debts | 44 | €14,274 | €1,076 | -€13,197 | -92.5% |
| Suppliers | 440/4 | €14,274 | €1,076 | -€13,197 | -92.5% |
| Taxes, remuneration and social security | 45 | €3,199 | €2,479 | -€720 | -22.5% |
| Taxes | 450/3 | €1,099 | €379 | -€720 | -65.5% |
| Remuneration and social security | 454/9 | €2,100 | €2,100 | = | 0.0% |
| Other amounts payable | 47/48 | €100,690 | €88,000 | -€12,690 | -12.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,227 | €859 | -€7,368 | -89.6% |
| Other operating charges | 640/8 | €1,393 | €1,292 | -€101 | -7.2% |
| Gross operating margin | 9900 | €10,998 | €2,217 | -€8,780 | -79.8% |
| Operating profit (loss) | 9901 | €1,378 | €66 | -€1,312 | -95.2% |
| Financial income | 75/76B | - | €690 | +€690 | |
| Recurring financial income | 75 | - | €690 | +€690 | |
| Financial charges | 65/66B | €54 | €440 | +€386 | +712% |
| Recurring financial charges | 65 | €54 | €440 | +€386 | +712% |
| Profit (loss) for the period before taxes | 9903 | €1,324 | €316 | -€1,008 | -76.1% |
| Income taxes | 67/77 | €235 | €256 | +€21 | +9.1% |
| Profit (loss) for the period | 9904 | €1,089 | €60 | -€1,029 | -94.5% |
| Profit (loss) for the period to be appropriated | 9905 | €1,089 | €60 | -€1,029 | -94.5% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.