Viromo: 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.
Viromo
Largest movements
- Financial fixed assets +€525,000
new in 2025: €525,000
- Cash -€18,884
down €18,884 (-43.1%), from €43,862 to €24,978
mainly Investment in fixed assets (net) (-€525,000) and Tax, wage and social debts (-€8,606)
- Debts after one year +€419,605
up €419,605 (+1902.7%), from €22,053 to €441,658
- Current portion of long-term debt +€63,756
up €63,756 (+960.3%), from €6,639 to €70,395
- Profit (loss) carried forward +€21,282
up €21,282 (+43.5%), from €48,883 to €70,164
- Tax, wage and social debts -€8,606
down €8,606 (-43.8%), from €19,647 to €11,041
- Financial charges +€20,714
up €20,714 (+428.2%), from €4,838 to €25,552
- Gross operating margin +€11,536
up €11,536 (+25.9%), from €44,475 to €56,011
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 | €109,636 | €614,085 | +€504,449 | +460.1% |
| Fixed assets | 21/28 | €45,268 | €569,766 | +€524,498 | +1158.7% |
| Tangible fixed assets | 22/27 | €45,268 | €44,766 | -€502 | -1.1% |
| Land and buildings | 22 | €43,500 | €43,500 | = | 0.0% |
| Other tangible fixed assets | 26 | €1,768 | €1,266 | -€502 | -28.4% |
| Financial fixed assets | 28 | - | €525,000 | +€525,000 | |
| Current assets | 29/58 | €64,369 | €44,319 | -€20,049 | -31.1% |
| Stocks and contracts in progress | 3 | €160 | €0 | -€160 | -100.0% |
| Stocks | 30/36 | €160 | €0 | -€160 | -100.0% |
| Amounts receivable within one year | 40/41 | €11,623 | €12,073 | +€450 | +3.9% |
| Trade receivables | 40 | €11,229 | €11,539 | +€311 | +2.8% |
| Other amounts receivable | 41 | €395 | €534 | +€139 | +35.3% |
| Cash at bank and in hand | 54/58 | €43,862 | €24,978 | -€18,884 | -43.1% |
| Deferred charges and accrued income | 490/1 | €8,724 | €7,269 | -€1,456 | -16.7% |
| Total equity and liabilities | 10/49 | €109,636 | €614,085 | +€504,449 | +460.1% |
| Equity | 10/15 | €51,883 | €73,164 | +€21,282 | +41.0% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €48,883 | €70,164 | +€21,282 | +43.5% |
| Amounts payable | 17/49 | €57,754 | €540,921 | +€483,167 | +836.6% |
| Amounts payable after more than one year | 17 | €22,053 | €441,658 | +€419,605 | +1902.7% |
| Financial debts | 170/4 | €22,053 | €441,658 | +€419,605 | +1902.7% |
| Amounts payable within one year | 42/48 | €35,176 | €93,957 | +€58,781 | +167.1% |
| Current portion of amounts payable after more than one year | 42 | €6,639 | €70,395 | +€63,756 | +960.3% |
| Trade debts | 44 | €3,100 | €2,842 | -€257 | -8.3% |
| Suppliers | 440/4 | €3,100 | €2,842 | -€257 | -8.3% |
| Taxes, remuneration and social security | 45 | €19,647 | €11,041 | -€8,606 | -43.8% |
| Taxes | 450/3 | €19,647 | €11,041 | -€8,606 | -43.8% |
| Other amounts payable | 47/48 | €5,790 | €9,679 | +€3,889 | +67.2% |
| Accrued charges and deferred income | 492/3 | €525 | €5,307 | +€4,781 | +910.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €502 | €502 | = | 0.0% |
| Other operating charges | 640/8 | €852 | €410 | -€442 | -51.9% |
| Gross operating margin | 9900 | €44,475 | €56,011 | +€11,536 | +25.9% |
| Operating profit (loss) | 9901 | €43,122 | €55,099 | +€11,978 | +27.8% |
| Financial income | 75/76B | €0 | €33 | +€33 | +166800.0% |
| Recurring financial income | 75 | €0 | €33 | +€33 | +166800.0% |
| Financial charges | 65/66B | €4,838 | €25,552 | +€20,714 | +428.2% |
| Recurring financial charges | 65 | €4,838 | €25,552 | +€20,714 | +428.2% |
| Profit (loss) for the period before taxes | 9903 | €38,284 | €29,581 | -€8,703 | -22.7% |
| Income taxes | 67/77 | €8,855 | €8,299 | -€556 | -6.3% |
| Profit (loss) for the period | 9904 | €29,429 | €21,282 | -€8,147 | -27.7% |
| Profit (loss) for the period to be appropriated | 9905 | €29,429 | €21,282 | -€8,147 | -27.7% |
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 11 October 2026 via checked.be.