VIROKA: 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.
VIROKA
Largest movements
- Receivables within one year +€21,905
up €21,905 (+20.2%), from €108,541 to €130,446
- Tangible fixed assets -€12,196
down €12,196 (-12.2%), from €100,348 to €88,152
- Profit (loss) carried forward +€5,216
up €5,216 (+12.7%), from €41,022 to €46,238
- Other debts +€2,500
up €2,500 (+3.1%), from €81,964 to €84,464
- Gross operating margin -€788
down €788 (-4.0%), from €19,612 to €18,824
- Financial income +€562
up €562 (+10.2%), from €5,503 to €6,065
- Other operating charges +€207
up €207 (+3.1%), from €6,772 to €6,979
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 | €212,932 | €220,435 | +€7,503 | +3.5% |
| Fixed assets | 21/28 | €100,348 | €88,152 | -€12,196 | -12.2% |
| Tangible fixed assets | 22/27 | €100,348 | €88,152 | -€12,196 | -12.2% |
| Land and buildings | 22 | €100,348 | €88,152 | -€12,196 | -12.2% |
| Current assets | 29/58 | €112,584 | €132,283 | +€19,699 | +17.5% |
| Amounts receivable within one year | 40/41 | €108,541 | €130,446 | +€21,905 | +20.2% |
| Other amounts receivable | 41 | €108,541 | €130,446 | +€21,905 | +20.2% |
| Cash at bank and in hand | 54/58 | €3,899 | €1,837 | -€2,062 | -52.9% |
| Deferred charges and accrued income | 490/1 | €144 | - | -€144 | |
| Total equity and liabilities | 10/49 | €212,932 | €220,435 | +€7,503 | +3.5% |
| Equity | 10/15 | €124,311 | €129,801 | +€5,490 | +4.4% |
| Contributions | 10/11 | €80,000 | €80,000 | = | 0.0% |
| Capital | 10 | €80,000 | €80,000 | = | 0.0% |
| Issued capital | 100 | €80,000 | €80,000 | = | 0.0% |
| Reserves | 13 | €3,289 | €3,563 | +€274 | +8.3% |
| Non-distributable reserves | 130/1 | €3,289 | €3,563 | +€274 | +8.3% |
| Legal reserve | 130 | €3,289 | €3,563 | +€274 | +8.3% |
| Profit (loss) carried forward | 14 | €41,022 | €46,238 | +€5,216 | +12.7% |
| Amounts payable | 17/49 | €88,621 | €90,634 | +€2,013 | +2.3% |
| Amounts payable within one year | 42/48 | €87,114 | €90,634 | +€3,520 | +4.0% |
| Trade debts | 44 | €5,150 | €6,170 | +€1,020 | +19.8% |
| Suppliers | 440/4 | €5,150 | €6,170 | +€1,020 | +19.8% |
| Other amounts payable | 47/48 | €81,964 | €84,464 | +€2,500 | +3.1% |
| Accrued charges and deferred income | 492/3 | €1,507 | - | -€1,507 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,196 | €12,196 | = | 0.0% |
| Other operating charges | 640/8 | €6,772 | €6,979 | +€207 | +3.1% |
| Gross operating margin | 9900 | €19,612 | €18,824 | -€788 | -4.0% |
| Operating profit (loss) | 9901 | €644 | -€351 | -€995 | |
| Financial income | 75/76B | €5,503 | €6,065 | +€562 | +10.2% |
| Recurring financial income | 75 | €5,503 | €6,065 | +€562 | +10.2% |
| Financial charges | 65/66B | €412 | €223 | -€189 | -45.9% |
| Recurring financial charges | 65 | €412 | €223 | -€189 | -45.9% |
| Profit (loss) for the period before taxes | 9903 | €5,735 | €5,491 | -€244 | -4.3% |
| Profit (loss) for the period | 9904 | €5,735 | €5,491 | -€244 | -4.3% |
| Profit (loss) for the period to be appropriated | 9905 | €5,735 | €5,491 | -€244 | -4.3% |
Source: filed annual accounts (NBB), fiscal 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 October 2026 via checked.be.