VIROM: 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.
VIROM
Largest movements
- Receivables within one year +€14,219
up €14,219 (+69.4%), from €20,488 to €34,706
of which Trade receivables: +€14,219
- Cash -€4,971
down €4,971 (-57.9%), from €8,581 to €3,610
mainly Investment in fixed assets (net) (-€21,767) and Debts after one year (-€18,839)
- Other debts +€24,749
up €24,749 (+191.1%), from €12,950 to €37,700
- Debts after one year -€18,839
down €18,839 (-15.6%), from €120,650 to €101,812
- Profit (loss) carried forward +€4,357
up €4,357 (+3.9%), from -€112,132 to -€107,774
- Tax, wage and social debts -€3,488
down €3,488 (-79.6%), from €4,385 to €896
- Current portion of long-term debt +€2,770
up €2,770 (+9.8%), from €28,264 to €31,034
- Gross operating margin -€2,279
down €2,279 (-6.3%), from €36,187 to €33,908
- Depreciation +€378
up €378 (+1.9%), from €20,288 to €20,666
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 | €143,918 | €155,411 | +€11,492 | +8.0% |
| Fixed assets | 21/28 | €111,961 | €113,062 | +€1,101 | +1.0% |
| Tangible fixed assets | 22/27 | €108,676 | €109,777 | +€1,101 | +1.0% |
| Land and buildings | 22 | €83,345 | €72,936 | -€10,409 | -12.5% |
| Plant, machinery and equipment | 23 | €18,611 | €15,465 | -€3,145 | -16.9% |
| Furniture and vehicles | 24 | €6,720 | €11,522 | +€4,802 | +71.5% |
| Leasing and similar rights | 25 | - | €9,854 | +€9,854 | |
| Financial fixed assets | 28 | €3,285 | €3,285 | = | 0.0% |
| Current assets | 29/58 | €31,957 | €42,349 | +€10,391 | +32.5% |
| Stocks and contracts in progress | 3 | €2,341 | €2,341 | = | 0.0% |
| Stocks | 30/36 | €2,341 | €2,341 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €20,488 | €34,706 | +€14,219 | +69.4% |
| Trade receivables | 40 | €19,756 | €33,974 | +€14,219 | +72.0% |
| Other amounts receivable | 41 | €732 | €732 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €8,581 | €3,610 | -€4,971 | -57.9% |
| Deferred charges and accrued income | 490/1 | €547 | €1,691 | +€1,143 | +208.9% |
| Total equity and liabilities | 10/49 | €143,918 | €155,411 | +€11,492 | +8.0% |
| Equity | 10/15 | -€34,651 | -€30,294 | +€4,357 | +12.6% |
| Contributions | 10/11 | €54,665 | €54,665 | = | 0.0% |
| Reserves | 13 | €22,816 | €22,816 | = | 0.0% |
| Distributable reserves | 133 | €22,816 | €22,816 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€112,132 | -€107,774 | +€4,357 | +3.9% |
| Amounts payable | 17/49 | €178,570 | €185,704 | +€7,135 | +4.0% |
| Amounts payable after more than one year | 17 | €120,650 | €101,812 | -€18,839 | -15.6% |
| Financial debts | 170/4 | €120,650 | €101,812 | -€18,839 | -15.6% |
| Amounts payable within one year | 42/48 | €49,996 | €75,390 | +€25,394 | +50.8% |
| Current portion of amounts payable after more than one year | 42 | €28,264 | €31,034 | +€2,770 | +9.8% |
| Financial debts | 43 | €162 | €1,079 | +€916 | +565.5% |
| Credit institutions | 430/8 | €162 | €1,079 | +€916 | +565.5% |
| Trade debts | 44 | €4,234 | €4,682 | +€447 | +10.6% |
| Suppliers | 440/4 | €4,234 | €4,682 | +€447 | +10.6% |
| Taxes, remuneration and social security | 45 | €4,385 | €896 | -€3,488 | -79.6% |
| Taxes | 450/3 | €4,385 | €896 | -€3,488 | -79.6% |
| Other amounts payable | 47/48 | €12,950 | €37,700 | +€24,749 | +191.1% |
| Accrued charges and deferred income | 492/3 | €7,924 | €8,503 | +€579 | +7.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,288 | €20,666 | +€378 | +1.9% |
| Other operating charges | 640/8 | €2,069 | €2,238 | +€169 | +8.2% |
| Gross operating margin | 9900 | €36,187 | €33,908 | -€2,279 | -6.3% |
| Operating profit (loss) | 9901 | €13,830 | €11,004 | -€2,826 | -20.4% |
| Financial income | 75/76B | €4 | €6 | +€1 | +25.4% |
| Recurring financial income | 75 | €4 | €6 | +€1 | +25.4% |
| Financial charges | 65/66B | €6,630 | €6,570 | -€60 | -0.9% |
| Recurring financial charges | 65 | €6,630 | €6,570 | -€60 | -0.9% |
| Profit (loss) for the period before taxes | 9903 | €7,205 | €4,440 | -€2,765 | -38.4% |
| Income taxes | 67/77 | €164 | €82 | -€81 | -49.6% |
| Profit (loss) for the period | 9904 | €7,041 | €4,357 | -€2,684 | -38.1% |
| Profit (loss) for the period to be appropriated | 9905 | €7,041 | €4,357 | -€2,684 | -38.1% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.