VIROMA: 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.
VIROMA
Largest movements
- Receivables within one year -€18,947
down €18,947 (-36.5%), from €51,925 to €32,978
of which Trade receivables: -€19,453
- Cash -€10,292
down €10,292 (-10.3%), from €99,727 to €89,434
mainly Net result for the year (-€20,779) and Tax, wage and social debts (-€9,439)
- Profit (loss) carried forward -€20,779
down €20,779 (-37.5%), from -€55,369 to -€76,148
- Tax, wage and social debts -€9,439
down €9,439 (-34.7%), from €27,211 to €17,771
- Turnover -€105,638
no longer reported in 2025 (was €105,638)
- Purchases and services -€56,122
no longer reported in 2025 (was €56,122)
- Gross operating margin -€24,685
down €24,685 (-49.9%), from €49,516 to €24,831
- Staff costs +€6,826
up €6,826 (+17.6%), from €38,844 to €45,669
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.
Derived cash bridge
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 | €152,604 | €122,867 | -€29,736 | -19.5% |
| Fixed assets | 21/28 | €455 | €455 | = | 0.0% |
| Financial fixed assets | 28 | €455 | €455 | = | 0.0% |
| Current assets | 29/58 | €152,149 | €122,412 | -€29,736 | -19.5% |
| Amounts receivable within one year | 40/41 | €51,925 | €32,978 | -€18,947 | -36.5% |
| Trade receivables | 40 | €50,890 | €31,437 | -€19,453 | -38.2% |
| Other amounts receivable | 41 | €1,035 | €1,541 | +€506 | +48.9% |
| Cash at bank and in hand | 54/58 | €99,727 | €89,434 | -€10,292 | -10.3% |
| Deferred charges and accrued income | 490/1 | €498 | - | -€498 | |
| Total equity and liabilities | 10/49 | €152,604 | €122,867 | -€29,736 | -19.5% |
| Equity | 10/15 | €109,091 | €88,312 | -€20,779 | -19.0% |
| Contributions | 10/11 | €162,600 | €162,600 | = | 0.0% |
| Capital | 10 | €162,600 | - | -€162,600 | |
| Issued capital | 100 | €162,600 | - | -€162,600 | |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | - | -€1,860 | |
| Reserves not available under the articles | 1311 | - | €1,860 | +€1,860 | |
| Profit (loss) carried forward | 14 | -€55,369 | -€76,148 | -€20,779 | -37.5% |
| Amounts payable | 17/49 | €43,513 | €34,555 | -€8,958 | -20.6% |
| Amounts payable within one year | 42/48 | €43,513 | €34,555 | -€8,958 | -20.6% |
| Trade debts | 44 | €7,903 | €8,384 | +€482 | +6.1% |
| Suppliers | 440/4 | €7,903 | €8,384 | +€482 | +6.1% |
| Taxes, remuneration and social security | 45 | €27,211 | €17,771 | -€9,439 | -34.7% |
| Remuneration and social security | 454/9 | €27,211 | €17,771 | -€9,439 | -34.7% |
| Other amounts payable | 47/48 | €8,400 | €8,400 | = | 0.0% |
| Turnover | 70 | €105,638 | - | -€105,638 | |
| Goods, raw materials, services and sundry goods | 60/61 | €56,122 | - | -€56,122 | |
| Remuneration, social security and pensions | 62 | €38,844 | €45,669 | +€6,826 | +17.6% |
| Other operating charges | 640/8 | €425 | €400 | -€26 | -6.0% |
| Gross operating margin | 9900 | €49,516 | €24,831 | -€24,685 | -49.9% |
| Operating profit (loss) | 9901 | €10,247 | -€21,238 | -€31,485 | |
| Financial income | 75/76B | €804 | €519 | -€285 | -35.4% |
| Recurring financial income | 75 | €804 | €519 | -€285 | -35.4% |
| Financial charges | 65/66B | €64 | €60 | -€4 | -6.0% |
| Recurring financial charges | 65 | €64 | €60 | -€4 | -6.0% |
| Profit (loss) for the period before taxes | 9903 | €10,987 | -€20,779 | -€31,766 | |
| Profit (loss) for the period | 9904 | €10,987 | -€20,779 | -€31,766 | |
| Profit (loss) for the period to be appropriated | 9905 | €10,987 | -€20,779 | -€31,766 |
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 14 October 2026 via checked.be.