VIRIX: 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.
What changed
VIRIX
NACE 70.200, Business and other management consultancy
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€6.1m
2024 · €13.2m-€7.1m
Equity
€119.3m
2024 · €113.4m+€5.9m
Cash
€317,510
2024 · €1.2m-€867,551
Balance sheet total
€153.8m
2024 · €148.2m+€5.6m
Largest movements
Assets
- Receivables within one year +€6.3m
up €6.3m (+9.3%), from €67.9m to €74.2m
of which Other amounts receivable: +€8.4m
Equity and liabilities
- Profit (loss) carried forward +€5.9m
up €5.9m (+7.5%), from €78.2m to €84.0m
Income statement
- Financial income -€6.8m
down €6.8m (-45.7%), from €15.0m to €8.1m
- Turnover -€733,308
down €733,308 (-29.4%), from €2.5m to €1.8m
- Taxes -€270,990
down €270,990 (-63.2%), from €428,995 to €158,005
of which Taxes: -€278,249
- Financial charges -€231,439
down €231,439 (-14.3%), from €1.6m to €1.4m
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.
Result 2024
€13.2m
Turnover
-€733,308
Other operating income
+€14,104
Services and other goods
-€7,228
Staff costs
-€17,331
Depreciation
+€1,355
Other operating charges
-€553
Financial income
-€6.8m
Financial charges
+€231,439
Taxes
+€270,990
Result 2025
€6.1m
raises the resultlowers the result
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.
From operations
-€444,395
Investment
-€193,156
Financing
-€230,000
Cash 2024
€1.2m
From operations (derived)
-€444,395
Net result for the year
+€6.1m
Depreciation
+€52,958
Receivables within one year
-€6.3m
Smaller working-capital items
-€4,357
Trade debts
+€274,961
Other debts
-€873,635
Accrued charges and deferred income
+€284,035
Investment (derived)
-€193,156
Investment in fixed assets (net)
-€193,156
Financing
-€230,000
Contributions, distributions and other
-€230,000
Cash 2025
€317,510
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €148,210,030 | €153,774,113 | +€5.6m | +3.8% |
| Fixed assets | 21/28 | €70,283,211 | €70,423,409 | +€140,198 | +0.2% |
| Tangible fixed assets | 22/27 | €401,104 | €407,252 | +€6,149 | +1.5% |
| Land and buildings | 22 | €264,800 | €231,800 | -€33,000 | -12.5% |
| Plant, machinery and equipment | 23 | €2,165 | €3,162 | +€997 | +46.1% |
| Furniture and vehicles | 24 | €1,577 | €49,383 | +€47,806 | +3,032% |
| Other tangible fixed assets | 26 | €132,562 | €122,908 | -€9,654 | -7.3% |
| Financial fixed assets | 28 | €69,882,108 | €70,016,157 | +€134,049 | +0.2% |
| Affiliated companies | 280/1 | €69,882,103 | €70,016,152 | +€134,049 | +0.2% |
| Participating interests | 280 | €67,243,979 | €67,243,979 | = | 0.0% |
| Amounts receivable | 281 | €2,638,124 | €2,772,173 | +€134,049 | +5.1% |
| Other financial fixed assets | 284/8 | €5 | €5 | = | 0.0% |
| Amounts receivable and cash guarantees | 285/8 | €5 | €5 | = | 0.0% |
| Current assets | 29/58 | €77,926,819 | €83,350,704 | +€5.4m | +7.0% |
| Amounts receivable after more than one year | 29 | €100,000 | €100,000 | = | 0.0% |
| Other amounts receivable | 291 | €100,000 | €100,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €67,938,837 | €74,230,516 | +€6.3m | +9.3% |
| Trade receivables | 40 | €3,816,373 | €1,702,950 | -€2.1m | -55.4% |
| Other amounts receivable | 41 | €64,122,464 | €72,527,567 | +€8.4m | +13.1% |
| Current investments | 50/53 | €8,688,876 | €8,688,876 | = | 0.0% |
| Own shares | 50 | €8,688,876 | €8,688,876 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €1,185,061 | €317,510 | -€867,551 | -73.2% |
| Deferred charges and accrued income | 490/1 | €14,045 | €13,802 | -€243 | -1.7% |
| Total equity and liabilities | 10/49 | €148,210,030 | €153,774,113 | +€5.6m | +3.8% |
| Equity | 10/15 | €113,405,602 | €119,288,924 | +€5.9m | +5.2% |
| Contributions | 10/11 | €8,065,725 | €8,065,725 | = | 0.0% |
| Capital | 10 | €8,065,725 | €8,065,725 | = | 0.0% |
| Issued capital | 100 | €9,002,431 | €9,002,431 | = | 0.0% |
| Uncalled capital | 101 | €936,706 | €936,706 | = | 0.0% |
| Revaluation surpluses | 12 | €17,600,000 | €17,600,000 | = | 0.0% |
| Reserves | 13 | €9,589,119 | €9,589,119 | = | 0.0% |
| Non-distributable reserves | 130/1 | €9,589,119 | €9,589,119 | = | 0.0% |
| Legal reserve | 130 | €900,243 | €900,243 | = | 0.0% |
| Own shares acquired | 1312 | €8,688,876 | €8,688,876 | = | 0.0% |
| Profit (loss) carried forward | 14 | €78,150,758 | €84,034,079 | +€5.9m | +7.5% |
| Amounts payable | 17/49 | €34,804,428 | €34,485,190 | -€319,238 | -0.9% |
| Amounts payable after more than one year | 17 | €1,479 | €1,479 | = | 0.0% |
| Other amounts payable | 178/9 | €1,479 | €1,479 | = | 0.0% |
| Amounts payable within one year | 42/48 | €34,523,760 | €33,920,487 | -€603,274 | -1.7% |
| Current portion of amounts payable after more than one year | 42 | €5,504,922 | €5,504,922 | = | 0.0% |
| Trade debts | 44 | €207,834 | €482,795 | +€274,961 | +132% |
| Suppliers | 440/4 | €207,834 | €482,795 | +€274,961 | +132% |
| Taxes, remuneration and social security | 45 | €487,863 | €483,263 | -€4,600 | -0.9% |
| Taxes | 450/3 | €445,316 | €438,232 | -€7,085 | -1.6% |
| Remuneration and social security | 454/9 | €42,546 | €45,031 | +€2,485 | +5.8% |
| Other amounts payable | 47/48 | €28,323,141 | €27,449,507 | -€873,635 | -3.1% |
| Accrued charges and deferred income | 492/3 | €279,189 | €563,224 | +€284,035 | +102% |
| Operating income | 70/76A | €2,551,718 | €1,832,514 | -€719,204 | -28.2% |
| Turnover | 70 | €2,491,519 | €1,758,211 | -€733,308 | -29.4% |
| Other operating income | 74 | €60,199 | €74,303 | +€14,104 | +23.4% |
| Operating charges | 60/66A | €2,279,798 | €2,303,554 | +€23,757 | +1.0% |
| Services and other goods | 61 | €1,839,952 | €1,847,180 | +€7,228 | +0.4% |
| Remuneration, social security and pensions | 62 | €374,175 | €391,506 | +€17,331 | +4.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €54,313 | €52,958 | -€1,355 | -2.5% |
| Other operating charges | 640/8 | €11,357 | €11,910 | +€553 | +4.9% |
| Operating profit (loss) | 9901 | €271,921 | -€471,040 | -€742,961 | |
| Financial income | 75/76B | €14,967,280 | €8,126,768 | -€6.8m | -45.7% |
| Recurring financial income | 75 | €14,967,280 | €8,126,768 | -€6.8m | -45.7% |
| Income from financial fixed assets | 750 | €14,967,280 | €8,126,768 | -€6.8m | -45.7% |
| Financial charges | 65/66B | €1,615,840 | €1,384,402 | -€231,439 | -14.3% |
| Recurring financial charges | 65 | €1,615,840 | €1,384,402 | -€231,439 | -14.3% |
| Debt charges | 650 | €1,615,370 | €1,384,098 | -€231,271 | -14.3% |
| Other financial charges | 652/9 | €471 | €303 | -€167 | -35.6% |
| Profit (loss) for the period before taxes | 9903 | €13,623,360 | €6,271,326 | -€7.4m | -54.0% |
| Income taxes | 67/77 | €428,995 | €158,005 | -€270,990 | -63.2% |
| Taxes | 670/3 | €436,254 | €158,005 | -€278,249 | -63.8% |
| Tax adjustments and reversals of tax provisions | 77 | €7,259 | - | -€7,259 | |
| Profit (loss) for the period | 9904 | €13,194,365 | €6,113,321 | -€7.1m | -53.7% |
| Profit (loss) for the period to be appropriated | 9905 | €13,194,365 | €6,113,321 | -€7.1m | -53.7% |
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 13 October 2026 via checked.be.