VIRJI COACHING: 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.
VIRJI COACHING
Largest movements
- Receivables within one year -€16,750
down €16,750 (-81.7%), from €20,492 to €3,742
of which Trade receivables: -€19,492
- Tangible fixed assets -€5,318
down €5,318 (-19.7%), from €27,037 to €21,719
of which Plant, machinery and equipment: -€4,075
- Cash -€2,380
down €2,380 (-67.7%), from €3,516 to €1,137
mainly Trade debts (-€12,440) and Net result for the year (-€7,765)
- Intangible fixed assets -€1,499
down €1,499 (-15.5%), from €9,650 to €8,151
- Stocks and contracts -€1,157
down €1,157 (-23.0%), from €5,022 to €3,865
- Trade debts -€12,440
down €12,440 (-69.7%), from €17,843 to €5,403
- Profit (loss) carried forward -€7,765
down €7,765, from €891 to -€6,874
- Debts after one year -€5,721
down €5,721 (-32.6%), from €17,564 to €11,842
- Accrued charges and deferred income -€1,156
no longer reported in 2025 (was €1,156)
- Gross operating margin -€6,209
down €6,209 (-96.8%), from €6,411 to €203
- Depreciation +€3,093
up €3,093 (+83.1%), from €3,723 to €6,817
- Financial charges -€381
down €381 (-25.5%), from €1,496 to €1,115
- Other operating charges -€179
down €179 (-83.1%), from €215 to €36
- Taxes -€86
no longer reported in 2025 (was €86)
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 | €65,781 | €38,678 | -€27,103 | -41.2% |
| Fixed assets | 21/28 | €36,687 | €29,871 | -€6,817 | -18.6% |
| Intangible fixed assets | 21 | €9,650 | €8,151 | -€1,499 | -15.5% |
| Tangible fixed assets | 22/27 | €27,037 | €21,719 | -€5,318 | -19.7% |
| Plant, machinery and equipment | 23 | €18,100 | €14,025 | -€4,075 | -22.5% |
| Furniture and vehicles | 24 | €1,096 | €684 | -€411 | -37.5% |
| Other tangible fixed assets | 26 | €7,841 | €7,010 | -€831 | -10.6% |
| Current assets | 29/58 | €29,094 | €8,808 | -€20,286 | -69.7% |
| Stocks and contracts in progress | 3 | €5,022 | €3,865 | -€1,157 | -23.0% |
| Stocks | 30/36 | €5,022 | €3,865 | -€1,157 | -23.0% |
| Amounts receivable within one year | 40/41 | €20,492 | €3,742 | -€16,750 | -81.7% |
| Trade receivables | 40 | €19,492 | - | -€19,492 | |
| Other amounts receivable | 41 | €1,000 | €3,742 | +€2,742 | +274% |
| Cash at bank and in hand | 54/58 | €3,516 | €1,137 | -€2,380 | -67.7% |
| Deferred charges and accrued income | 490/1 | €64 | €65 | +€0 | +0.6% |
| Total equity and liabilities | 10/49 | €65,781 | €38,678 | -€27,103 | -41.2% |
| Equity | 10/15 | €23,391 | €15,626 | -€7,765 | -33.2% |
| Contributions | 10/11 | €22,500 | €22,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €891 | -€6,874 | -€7,765 | |
| Amounts payable | 17/49 | €42,390 | €23,053 | -€19,338 | -45.6% |
| Amounts payable after more than one year | 17 | €17,564 | €11,842 | -€5,721 | -32.6% |
| Financial debts | 170/4 | €17,564 | €11,842 | -€5,721 | -32.6% |
| Amounts payable within one year | 42/48 | €23,671 | €11,210 | -€12,461 | -52.6% |
| Current portion of amounts payable after more than one year | 42 | €5,423 | €5,721 | +€298 | +5.5% |
| Trade debts | 44 | €17,843 | €5,403 | -€12,440 | -69.7% |
| Suppliers | 440/4 | €17,843 | €5,403 | -€12,440 | -69.7% |
| Taxes, remuneration and social security | 45 | €405 | €86 | -€319 | -78.8% |
| Taxes | 450/3 | €405 | €86 | -€319 | -78.8% |
| Accrued charges and deferred income | 492/3 | €1,156 | - | -€1,156 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,723 | €6,817 | +€3,093 | +83.1% |
| Other operating charges | 640/8 | €215 | €36 | -€179 | -83.1% |
| Gross operating margin | 9900 | €6,411 | €203 | -€6,209 | -96.8% |
| Operating profit (loss) | 9901 | €2,473 | -€6,650 | -€9,123 | |
| Financial charges | 65/66B | €1,496 | €1,115 | -€381 | -25.5% |
| Recurring financial charges | 65 | €1,496 | €1,115 | -€381 | -25.5% |
| Profit (loss) for the period before taxes | 9903 | €977 | -€7,765 | -€8,742 | |
| Income taxes | 67/77 | €86 | - | -€86 | |
| Profit (loss) for the period | 9904 | €891 | -€7,765 | -€8,657 | |
| Profit (loss) for the period to be appropriated | 9905 | €891 | -€7,765 | -€8,657 |
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 1 November 2026 via checked.be.