VIRO: 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
VIRO
NACE 87.201, Residential care activities
financial year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€1.3m
2024 · €1.5m-€201,780
Equity
€15.1m
2024 · €14.0m+€1.2m
Cash
€452,095
2024 · €1.9m-€1.5m
Balance sheet total
€23.4m
2024 · €22.7m+€787,350
Largest movements
Assets
- Tangible fixed assets +€1.9m
up €1.9m (+13.0%), from €14.5m to €16.4m
of which Assets under construction and advance payments: +€2.5m
- Cash -€1.5m
down €1.5m (-76.5%), from €1.9m to €452,095
mainly Investment in fixed assets (net) (-€2.6m) and Debts after one year (-€399,970)
- Current investments +€365,937
up €365,937 (+12.2%), from €3.0m to €3.4m
Equity and liabilities
- Reserves +€1.5m
up €1.5m (+17.0%), from €8.5m to €10.0m
- Debts after one year -€399,970
down €399,970 (-7.5%), from €5.3m to €4.9m
Income statement
- Staff costs +€1.4m
up €1.4m (+11.8%), from €12.1m to €13.5m
- Services and other goods +€391,011
up €391,011 (+25.1%), from €1.6m to €1.9m
- Turnover +€111,369
up €111,369 (+4.3%), from €2.6m to €2.7m
- Depreciation -€60,448
down €60,448 (-7.7%), from €784,291 to €723,843
- Goods and materials +€58,301
up €58,301 (+10.4%), from €558,814 to €617,116
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
€1.5m
Turnover
+€111,369
Other operating income
+€22,120
Goods and materials
-€58,301
Services and other goods
-€391,011
Staff costs
-€1.4m
Depreciation
+€60,448
Write-downs
-€6,038
Other operating charges
+€21,249
Other operating items
+€1.5m
Financial income
+€9,413
Financial charges
-€15,938
Taxes
+€6,993
Result 2025
€1.3m
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.
From operations
+€2.0m
Investment
-€3.0m
Financing
-€514,422
Cash 2024
€1.9m
From operations (derived)
+€2.0m
Net result for the year
+€1.3m
Depreciation
+€723,843
Receivables after one year
+€178,695
Receivables within one year
-€81,094
Deferred charges and accrued income
-€98,533
Provisions
+€7,225
Debts within one year
+€15,984
Accrued charges and deferred income
-€28,572
Investment (derived)
-€3.0m
Investment in fixed assets (net)
-€2.6m
Current investments
-€365,937
Financing
-€514,422
Debts after one year
-€399,970
Contributions, distributions and other
-€114,452
Cash 2025
€452,095
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €22,651,382 | €23,438,732 | +€787,350 | +3.5% |
| Fixed assets | 21/28 | €14,671,120 | €16,561,201 | +€1.9m | +12.9% |
| Tangible fixed assets | 22/27 | €14,532,515 | €16,422,596 | +€1.9m | +13.0% |
| Land and buildings | 22 | €11,895,404 | €11,485,573 | -€409,831 | -3.4% |
| Plant, machinery and equipment | 23 | €607,342 | €554,760 | -€52,582 | -8.7% |
| Furniture and vehicles | 24 | €352,351 | €258,223 | -€94,128 | -26.7% |
| Other tangible fixed assets | 26 | €569,675 | €552,529 | -€17,147 | -3.0% |
| Assets under construction and advance payments | 27 | €1,107,742 | €3,571,512 | +€2.5m | +222.4% |
| Financial fixed assets | 28 | €138,605 | €138,605 | = | 0.0% |
| Affiliated companies | 280/1 | €120,000 | €120,000 | = | 0.0% |
| Participating interests | 280 | €120,000 | €120,000 | = | 0.0% |
| Other financial fixed assets | 284/8 | €18,605 | €18,605 | = | 0.0% |
| Shares | 284 | €1,000 | €1,000 | = | 0.0% |
| Amounts receivable and cash guarantees | 285/8 | €17,605 | €17,605 | = | 0.0% |
| Current assets | 29/58 | €7,980,262 | €6,877,530 | -€1.1m | -13.8% |
| Amounts receivable after more than one year | 29 | €1,156,454 | €977,759 | -€178,695 | -15.5% |
| Other amounts receivable | 291 | €1,156,454 | €977,759 | -€178,695 | -15.5% |
| Amounts receivable within one year | 40/41 | €1,773,248 | €1,854,342 | +€81,094 | +4.6% |
| Trade receivables | 40 | €628,070 | €573,599 | -€54,471 | -8.7% |
| Other amounts receivable | 41 | €1,145,179 | €1,280,743 | +€135,565 | +11.8% |
| Current investments | 50/53 | €2,999,539 | €3,365,476 | +€365,937 | +12.2% |
| Cash at bank and in hand | 54/58 | €1,921,696 | €452,095 | -€1.5m | -76.5% |
| Deferred charges and accrued income | 490/1 | €129,325 | €227,857 | +€98,533 | +76.2% |
| Total equity and liabilities | 10/49 | €22,651,382 | €23,438,732 | +€787,350 | +3.5% |
| Equity | 10/15 | €13,957,108 | €15,149,792 | +€1.2m | +8.5% |
| Contributions | 10/11 | €1,256,405 | €1,256,405 | = | 0.0% |
| Capital | 10 | €1,256,405 | €1,256,405 | = | 0.0% |
| Reserves | 13 | €8,524,966 | €9,974,966 | +€1.5m | +17.0% |
| Profit (loss) carried forward | 14 | €899,190 | €756,325 | -€142,865 | -15.9% |
| Investment grants | 15 | €3,276,547 | €3,162,095 | -€114,452 | -3.5% |
| Provisions and deferred taxes | 16 | €357,886 | €365,111 | +€7,225 | +2.0% |
| Provisions for liabilities and charges | 160/5 | €357,886 | €365,111 | +€7,225 | +2.0% |
| Pensions and similar obligations | 160 | €7,886 | €15,111 | +€7,225 | +91.6% |
| Other liabilities and charges | 164/5 | €350,000 | €350,000 | = | 0.0% |
| Amounts payable | 17/49 | €8,336,388 | €7,923,829 | -€412,558 | -4.9% |
| Amounts payable after more than one year | 17 | €5,325,597 | €4,925,627 | -€399,970 | -7.5% |
| Financial debts | 170/4 | €5,325,597 | €4,925,627 | -€399,970 | -7.5% |
| Credit institutions | 173 | €5,325,597 | €4,925,627 | -€399,970 | -7.5% |
| Amounts payable within one year | 42/48 | €2,955,703 | €2,971,686 | +€15,984 | +0.5% |
| Current portion of amounts payable after more than one year | 42 | €395,517 | €399,970 | +€4,453 | +1.1% |
| Trade debts | 44 | €425,986 | €633,378 | +€207,392 | +48.7% |
| Suppliers | 440/4 | €425,986 | €633,378 | +€207,392 | +48.7% |
| Taxes, remuneration and social security | 45 | €2,028,442 | €1,855,895 | -€172,546 | -8.5% |
| Taxes | 450/3 | €406,364 | €348,591 | -€57,773 | -14.2% |
| Remuneration and social security | 454/9 | €1,622,077 | €1,507,304 | -€114,773 | -7.1% |
| Accrued charges and deferred income | 492/3 | €55,088 | €26,516 | -€28,572 | -51.9% |
| Operating income | 70/76A | €16,614,152 | €18,227,626 | +€1.6m | +9.7% |
| Turnover | 70 | €2,609,978 | €2,721,348 | +€111,369 | +4.3% |
| Membership fees, donations, legacies and grants | 73 | €13,486,492 | €14,973,128 | +€1.5m | +11.0% |
| Other operating income | 74 | €510,484 | €532,603 | +€22,120 | +4.3% |
| Non-recurring operating income | 76A | €7,198 | €547 | -€6,651 | -92.4% |
| Operating charges | 60/66A | €15,087,298 | €16,903,021 | +€1.8m | +12.0% |
| Goods for resale, raw materials and consumables | 60 | €558,814 | €617,116 | +€58,301 | +10.4% |
| Purchases | 600/8 | €558,814 | €617,116 | +€58,301 | +10.4% |
| Services and other goods | 61 | €1,558,476 | €1,949,487 | +€391,011 | +25.1% |
| Remuneration, social security and pensions | 62 | €12,097,251 | €13,529,600 | +€1.4m | +11.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €784,291 | €723,843 | -€60,448 | -7.7% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €6,038 | +€6,038 | |
| Other operating charges | 640/8 | €69,555 | €48,306 | -€21,249 | -30.5% |
| Non-recurring operating charges | 66A | €17,918 | €21,407 | +€3,489 | +19.5% |
| Operating profit (loss) | 9901 | €1,526,853 | €1,324,606 | -€202,248 | -13.2% |
| Financial income | 75/76B | €54,336 | €63,749 | +€9,413 | +17.3% |
| Recurring financial income | 75 | €54,336 | €63,749 | +€9,413 | +17.3% |
| Income from financial fixed assets | 750 | - | €1,426 | +€1,426 | |
| Income from current assets | 751 | €54,296 | €62,300 | +€8,004 | +14.7% |
| Other financial income | 752/9 | €40 | €23 | -€17 | -43.4% |
| Financial charges | 65/66B | €55,985 | €71,923 | +€15,938 | +28.5% |
| Recurring financial charges | 65 | €55,985 | €71,923 | +€15,938 | +28.5% |
| Debt charges | 650 | €54,388 | €69,221 | +€14,833 | +27.3% |
| Other financial charges | 652/9 | €1,597 | €2,702 | +€1,105 | +69.2% |
| Profit (loss) for the period before taxes | 9903 | €1,525,204 | €1,316,431 | -€208,772 | -13.7% |
| Income taxes | 67/77 | €16,289 | €9,296 | -€6,993 | -42.9% |
| Taxes | 670/3 | €16,289 | €18,840 | +€2,551 | +15.7% |
| Tax adjustments and reversals of tax provisions | 77 | - | €9,544 | +€9,544 | |
| Profit (loss) for the period | 9904 | €1,508,915 | €1,307,135 | -€201,780 | -13.4% |
| Profit (loss) for the period to be appropriated | 9905 | €1,508,915 | €1,307,135 | -€201,780 | -13.4% |
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 10 October 2026 via checked.be.