VIRLAN CONSTRUCT: what changed
Two fiscal 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.
VIRLAN CONSTRUCT
Largest movements
- Receivables within one year +€59,902
up €59,902 (+249.3%), from €24,030 to €83,932
of which Other amounts receivable: +€60,301
- Tangible fixed assets -€8,269
down €8,269 (-35.2%), from €23,516 to €15,247
- Deferred charges and accrued income +€2,425
up €2,425 (+1625.4%), from €149 to €2,575
- Profit (loss) carried forward +€30,318
up €30,318 (+296.1%), from €10,238 to €40,556
- Other debts +€18,000
new in 2024: €18,000
- Tax, wage and social debts +€13,063
up €13,063 (+232.6%), from €5,617 to €18,679
of which Taxes: +€14,818
- Debts after one year -€3,593
down €3,593 (-22.9%), from €15,692 to €12,099
- Trade debts -€3,555
down €3,555 (-31.7%), from €11,207 to €7,653
- Gross operating margin +€46,588
up €46,588 (+187.4%), from €24,866 to €71,455
- Taxes +€7,356
up €7,356 (+190.5%), from €3,862 to €11,218
- Financial income +€2,146
up €2,146 (+765.5%), from €280 to €2,427
- Financial charges +€1,890
up €1,890 (+41.8%), from €4,518 to €6,408
- Depreciation +€921
up €921 (+17.3%), from €5,329 to €6,250
From the 2023 result to the 2024 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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €47,747 | €101,753 | +€54,006 | +113.1% |
| Formation expenses | 20 | €53 | - | -€53 | |
| Fixed assets | 21/28 | €23,516 | €15,247 | -€8,269 | -35.2% |
| Tangible fixed assets | 22/27 | €23,516 | €15,247 | -€8,269 | -35.2% |
| Furniture and vehicles | 24 | €23,516 | €15,247 | -€8,269 | -35.2% |
| Current assets | 29/58 | €24,179 | €86,507 | +€62,328 | +257.8% |
| Amounts receivable within one year | 40/41 | €24,030 | €83,932 | +€59,902 | +249.3% |
| Trade receivables | 40 | €13,703 | €13,305 | -€399 | -2.9% |
| Other amounts receivable | 41 | €10,326 | €70,628 | +€60,301 | +583.9% |
| Deferred charges and accrued income | 490/1 | €149 | €2,575 | +€2,425 | +1625.4% |
| Total equity and liabilities | 10/49 | €47,747 | €101,753 | +€54,006 | +113.1% |
| Equity | 10/15 | €10,738 | €41,056 | +€30,318 | +282.3% |
| Contributions | 10/11 | €500 | €500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €10,238 | €40,556 | +€30,318 | +296.1% |
| Amounts payable | 17/49 | €37,009 | €60,697 | +€23,688 | +64.0% |
| Amounts payable after more than one year | 17 | €15,692 | €12,099 | -€3,593 | -22.9% |
| Financial debts | 170/4 | €15,692 | €12,099 | -€3,593 | -22.9% |
| Amounts payable within one year | 42/48 | €21,318 | €48,598 | +€27,281 | +128.0% |
| Current portion of amounts payable after more than one year | 42 | €3,549 | €3,854 | +€305 | +8.6% |
| Financial debts | 43 | €945 | €412 | -€532 | -56.4% |
| Credit institutions | 430/8 | €945 | €412 | -€532 | -56.4% |
| Trade debts | 44 | €11,207 | €7,653 | -€3,555 | -31.7% |
| Suppliers | 440/4 | €11,207 | €7,653 | -€3,555 | -31.7% |
| Taxes, remuneration and social security | 45 | €5,617 | €18,679 | +€13,063 | +232.6% |
| Taxes | 450/3 | €3,862 | €18,679 | +€14,818 | +383.7% |
| Remuneration and social security | 454/9 | €1,755 | - | -€1,755 | |
| Other amounts payable | 47/48 | - | €18,000 | +€18,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,329 | €6,250 | +€921 | +17.3% |
| Other operating charges | 640/8 | €1,200 | €1,687 | +€487 | +40.6% |
| Gross operating margin | 9900 | €24,866 | €71,455 | +€46,588 | +187.4% |
| Operating profit (loss) | 9901 | €18,337 | €63,517 | +€45,180 | +246.4% |
| Financial income | 75/76B | €280 | €2,427 | +€2,146 | +765.5% |
| Recurring financial income | 75 | €280 | €2,427 | +€2,146 | +765.5% |
| Financial charges | 65/66B | €4,518 | €6,408 | +€1,890 | +41.8% |
| Recurring financial charges | 65 | €4,518 | €6,408 | +€1,890 | +41.8% |
| Profit (loss) for the period before taxes | 9903 | €14,099 | €59,536 | +€45,437 | +322.3% |
| Income taxes | 67/77 | €3,862 | €11,218 | +€7,356 | +190.5% |
| Profit (loss) for the period | 9904 | €10,238 | €48,318 | +€38,081 | +372.0% |
| Profit (loss) for the period to be appropriated | 9905 | €10,238 | €48,318 | +€38,081 | +372.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.