VIRNISA: 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.
VIRNISA
Largest movements
- Cash -€18,361
down €18,361 (-96.2%), from €19,095 to €734
mainly Net result for the year (-€32,584) and Trade debts (-€5,874)
- Deferred charges and accrued income +€4,201
new in 2025: €4,201
- Receivables within one year -€2,994
down €2,994 (-5.5%), from €54,567 to €51,573
of which Trade receivables: -€6,391
- Profit (loss) carried forward -€32,584
down €32,584 (-260.5%), from -€12,509 to -€45,093
- Other debts +€25,000
up €25,000 (+26.7%), from €93,726 to €118,726
- Trade debts -€5,874
no longer reported in 2025 (was €5,874)
- Tax, wage and social debts -€3,821
down €3,821 (-89.7%), from €4,260 to €439
- Gross operating margin +€13,703
up €13,703 (+27.7%), from -€49,520 to -€35,817
- Financial income +€1,967
up €1,967 (+88.0%), from €2,234 to €4,201
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.
Cash bridge derived
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 | €94,351 | €77,072 | -€17,278 | -18.3% |
| Formation expenses | 20 | €125 | - | -€125 | |
| Fixed assets | 21/28 | €2,250 | €2,250 | = | 0.0% |
| Financial fixed assets | 28 | €2,250 | €2,250 | = | 0.0% |
| Current assets | 29/58 | €91,976 | €74,822 | -€17,153 | -18.6% |
| Amounts receivable after more than one year | 29 | €18,314 | €18,314 | = | 0.0% |
| Other amounts receivable | 291 | €18,314 | €18,314 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €54,567 | €51,573 | -€2,994 | -5.5% |
| Trade receivables | 40 | €7,268 | €877 | -€6,391 | -87.9% |
| Other amounts receivable | 41 | €47,299 | €50,696 | +€3,397 | +7.2% |
| Cash at bank and in hand | 54/58 | €19,095 | €734 | -€18,361 | -96.2% |
| Deferred charges and accrued income | 490/1 | - | €4,201 | +€4,201 | |
| Total equity and liabilities | 10/49 | €94,351 | €77,072 | -€17,278 | -18.3% |
| Equity | 10/15 | -€9,509 | -€42,093 | -€32,584 | -342.6% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€12,509 | -€45,093 | -€32,584 | -260.5% |
| Amounts payable | 17/49 | €103,860 | €119,166 | +€15,306 | +14.7% |
| Amounts payable within one year | 42/48 | €103,860 | €119,166 | +€15,306 | +14.7% |
| Trade debts | 44 | €5,874 | - | -€5,874 | |
| Suppliers | 440/4 | €5,874 | - | -€5,874 | |
| Taxes, remuneration and social security | 45 | €4,260 | €439 | -€3,821 | -89.7% |
| Taxes | 450/3 | €4,260 | €439 | -€3,821 | -89.7% |
| Other amounts payable | 47/48 | €93,726 | €118,726 | +€25,000 | +26.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €499 | €125 | -€374 | -75.0% |
| Other operating charges | 640/8 | €434 | €387 | -€47 | -10.8% |
| Gross operating margin | 9900 | -€49,520 | -€35,817 | +€13,703 | +27.7% |
| Operating profit (loss) | 9901 | -€50,453 | -€36,329 | +€14,124 | +28.0% |
| Financial income | 75/76B | €2,234 | €4,201 | +€1,967 | +88.0% |
| Recurring financial income | 75 | €2,234 | €4,201 | +€1,967 | +88.0% |
| Financial charges | 65/66B | €166 | €167 | +€1 | +0.5% |
| Recurring financial charges | 65 | €166 | €167 | +€1 | +0.5% |
| Profit (loss) for the period before taxes | 9903 | -€48,385 | -€32,294 | +€16,090 | +33.3% |
| Income taxes | 67/77 | - | €289 | +€289 | |
| Profit (loss) for the period | 9904 | -€48,385 | -€32,584 | +€15,801 | +32.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€48,385 | -€32,584 | +€15,801 | +32.7% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.