VIRON: 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.
VIRON
Largest movements
- Cash +€1,908
up €1,908 (+53.7%), from €3,554 to €5,461
mainly Trade debts (+€8,820) and Depreciation (+€2,264)
- Tangible fixed assets -€1,686
down €1,686 (-33.3%), from €5,064 to €3,377
of which Furniture and vehicles: -€1,265
- Stocks and contracts -€1,131
down €1,131 (-47.8%), from €2,365 to €1,234
- Deferred charges and accrued income +€761
up €761 (+20.0%), from €3,800 to €4,561
- Receivables within one year -€757
down €757 (-7.1%), from €10,657 to €9,900
of which Other amounts receivable: -€568
- Trade debts +€8,820
up €8,820 (+466.3%), from €1,891 to €10,712
- Reserves -€7,445
down €7,445 (-81.7%), from €9,115 to €1,670
of which Distributable reserves: -€7,445
- Profit (loss) carried forward -€2,660
new in 2025: -€2,660
- Other debts +€406
up €406 (+20.2%), from €2,005 to €2,411
- Gross operating margin +€17,187
up €17,187 (+81.8%), from -€21,020 to -€3,833
- Other operating charges +€1,166
up €1,166 (+47.4%), from €2,461 to €3,627
- Depreciation -€501
down €501 (-18.1%), from €2,765 to €2,264
- Taxes -€458
down €458 (-100.0%), from €458 to €0
- Financial charges -€255
down €255 (-40.1%), from €636 to €381
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 | €25,439 | €24,533 | -€906 | -3.6% |
| Fixed assets | 21/28 | €5,064 | €3,377 | -€1,686 | -33.3% |
| Tangible fixed assets | 22/27 | €5,064 | €3,377 | -€1,686 | -33.3% |
| Plant, machinery and equipment | 23 | €1,584 | €1,163 | -€421 | -26.6% |
| Furniture and vehicles | 24 | €3,479 | €2,214 | -€1,265 | -36.4% |
| Current assets | 29/58 | €20,375 | €21,156 | +€781 | +3.8% |
| Stocks and contracts in progress | 3 | €2,365 | €1,234 | -€1,131 | -47.8% |
| Stocks | 30/36 | €2,365 | €1,234 | -€1,131 | -47.8% |
| Amounts receivable within one year | 40/41 | €10,657 | €9,900 | -€757 | -7.1% |
| Trade receivables | 40 | €189 | €0 | -€189 | -100.0% |
| Other amounts receivable | 41 | €10,468 | €9,900 | -€568 | -5.4% |
| Cash at bank and in hand | 54/58 | €3,554 | €5,461 | +€1,908 | +53.7% |
| Deferred charges and accrued income | 490/1 | €3,800 | €4,561 | +€761 | +20.0% |
| Total equity and liabilities | 10/49 | €25,439 | €24,533 | -€906 | -3.6% |
| Equity | 10/15 | €21,515 | €11,410 | -€10,105 | -47.0% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €9,115 | €1,670 | -€7,445 | -81.7% |
| Tax-exempt reserves | 132 | €1,670 | €1,670 | = | 0.0% |
| Distributable reserves | 133 | €7,445 | €0 | -€7,445 | -100.0% |
| Profit (loss) carried forward | 14 | - | -€2,660 | -€2,660 | |
| Amounts payable | 17/49 | €3,923 | €13,123 | +€9,199 | +234.5% |
| Amounts payable within one year | 42/48 | €3,923 | €13,123 | +€9,199 | +234.5% |
| Trade debts | 44 | €1,891 | €10,712 | +€8,820 | +466.3% |
| Suppliers | 440/4 | €1,891 | €10,712 | +€8,820 | +466.3% |
| Taxes, remuneration and social security | 45 | €27 | €0 | -€27 | -100.0% |
| Taxes | 450/3 | €27 | €0 | -€27 | -100.0% |
| Other amounts payable | 47/48 | €2,005 | €2,411 | +€406 | +20.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,765 | €2,264 | -€501 | -18.1% |
| Other operating charges | 640/8 | €2,461 | €3,627 | +€1,166 | +47.4% |
| Non-recurring operating charges | 66A | €0 | €0 | -€0 | -100.0% |
| Gross operating margin | 9900 | -€21,020 | -€3,833 | +€17,187 | +81.8% |
| Operating profit (loss) | 9901 | -€26,246 | -€9,724 | +€16,522 | +63.0% |
| Financial income | 75/76B | €150 | €0 | -€150 | -100.0% |
| Recurring financial income | 75 | €150 | €0 | -€150 | -100.0% |
| Financial charges | 65/66B | €636 | €381 | -€255 | -40.1% |
| Recurring financial charges | 65 | €636 | €381 | -€255 | -40.1% |
| Profit (loss) for the period before taxes | 9903 | -€26,732 | -€10,105 | +€16,627 | +62.2% |
| Income taxes | 67/77 | €458 | €0 | -€458 | -100.0% |
| Profit (loss) for the period | 9904 | -€27,189 | -€10,105 | +€17,084 | +62.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€27,189 | -€10,105 | +€17,084 | +62.8% |
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 6 October 2026 via checked.be.