VIRK INDIA: 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.
VIRK INDIA
Largest movements
- Tangible fixed assets -€4,161
down €4,161 (-74.6%), from €5,575 to €1,414
- Stocks and contracts +€2,151
up €2,151 (+4.4%), from €49,392 to €51,543
- Cash +€2,100
up €2,100 (+119%), from €1,758 to €3,858
mainly Net result for the year (+€5,232) and Depreciation (+€4,161)
- Profit (loss) carried forward +€5,232
up €5,232 (+21.6%), from €24,256 to €29,487
- Trade debts -€3,079
down €3,079 (-28.8%), from €10,695 to €7,617
- Current portion of long-term debt -€1,493
down €1,493 (-21.7%), from €6,877 to €5,384
- Other operating charges -€2,836
down €2,836 (-39.3%), from €7,215 to €4,379
- Gross operating margin -€2,410
down €2,410 (-12.2%), from €19,678 to €17,268
- Financial charges +€2,238
up €2,238 (+51.2%), from €4,368 to €6,606
- Staff costs -€1,213
down €1,213 (-35.8%), from €3,385 to €2,172
- Financial income -€231
down €231 (-2.8%), from €8,125 to €7,894
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 | €58,503 | €58,752 | +€249 | +0.4% |
| Fixed assets | 21/28 | €5,575 | €1,414 | -€4,161 | -74.6% |
| Tangible fixed assets | 22/27 | €5,575 | €1,414 | -€4,161 | -74.6% |
| Furniture and vehicles | 24 | €5,575 | €1,414 | -€4,161 | -74.6% |
| Current assets | 29/58 | €52,928 | €57,338 | +€4,411 | +8.3% |
| Stocks and contracts in progress | 3 | €49,392 | €51,543 | +€2,151 | +4.4% |
| Stocks | 30/36 | €49,392 | €51,543 | +€2,151 | +4.4% |
| Amounts receivable within one year | 40/41 | €1,778 | €1,937 | +€159 | +9.0% |
| Other amounts receivable | 41 | €1,778 | €1,937 | +€159 | +9.0% |
| Cash at bank and in hand | 54/58 | €1,758 | €3,858 | +€2,100 | +119% |
| Total equity and liabilities | 10/49 | €58,503 | €58,752 | +€249 | +0.4% |
| Equity | 10/15 | €30,456 | €35,687 | +€5,232 | +17.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | €24,256 | €29,487 | +€5,232 | +21.6% |
| Amounts payable | 17/49 | €28,047 | €23,065 | -€4,982 | -17.8% |
| Amounts payable within one year | 42/48 | €28,047 | €23,065 | -€4,982 | -17.8% |
| Current portion of amounts payable after more than one year | 42 | €6,877 | €5,384 | -€1,493 | -21.7% |
| Trade debts | 44 | €10,695 | €7,617 | -€3,079 | -28.8% |
| Suppliers | 440/4 | €10,695 | €7,617 | -€3,079 | -28.8% |
| Taxes, remuneration and social security | 45 | €2,849 | €2,662 | -€187 | -6.6% |
| Taxes | 450/3 | €2,522 | €2,662 | +€140 | +5.5% |
| Remuneration and social security | 454/9 | €327 | - | -€327 | |
| Other amounts payable | 47/48 | €7,627 | €7,403 | -€224 | -2.9% |
| Remuneration, social security and pensions | 62 | €3,385 | €2,172 | -€1,213 | -35.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,161 | €4,161 | = | 0.0% |
| Other operating charges | 640/8 | €7,215 | €4,379 | -€2,836 | -39.3% |
| Gross operating margin | 9900 | €19,678 | €17,268 | -€2,410 | -12.2% |
| Operating profit (loss) | 9901 | €4,916 | €6,556 | +€1,639 | +33.3% |
| Financial income | 75/76B | €8,125 | €7,894 | -€231 | -2.8% |
| Recurring financial income | 75 | €8,125 | €7,894 | -€231 | -2.8% |
| Financial charges | 65/66B | €4,368 | €6,606 | +€2,238 | +51.2% |
| Recurring financial charges | 65 | €4,368 | €6,606 | +€2,238 | +51.2% |
| Profit (loss) for the period before taxes | 9903 | €8,673 | €7,844 | -€829 | -9.6% |
| Income taxes | 67/77 | €2,520 | €2,612 | +€92 | +3.7% |
| Profit (loss) for the period | 9904 | €6,153 | €5,232 | -€922 | -15.0% |
| Profit (loss) for the period to be appropriated | 9905 | €6,153 | €5,232 | -€922 | -15.0% |
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 19 October 2026 via checked.be.