Viros Holding: 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.
Viros Holding
Largest movements
- Cash +€48,198
up €48,198 (+16.8%), from €287,133 to €335,330
mainly Other debts (+€40,826) and Net result for the year (+€28,430)
- Receivables within one year +€26,235
up €26,235 (+328%), from €8,000 to €34,235
of which Other amounts receivable: +€34,235
- Tangible fixed assets -€16,998
down €16,998 (-3.2%), from €524,309 to €507,312
- Other debts +€40,826
up €40,826 (+42.8%), from €95,463 to €136,289
- Reserves +€28,385
up €28,385 (+16.8%), from €169,181 to €197,566
of which Distributable reserves: +€31,200
- Accrued charges and deferred income -€18,645
no longer reported in 2025 (was €18,645)
- Trade debts +€11,903
new in 2025: €11,903
- Financial charges +€27,003
up €27,003 (+159%), from €16,981 to €43,985
- Provisions +€24,027
no longer reported in 2025 (was -€24,027)
- Taxes -€13,982
down €13,982 (-57.4%), from €24,359 to €10,377
- Gross operating margin +€6,896
up €6,896 (+6.3%), from €108,778 to €115,674
- Depreciation +€5,614
up €5,614 (+49.3%), from €11,384 to €16,998
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 | €819,515 | €877,482 | +€57,967 | +7.1% |
| Fixed assets | 21/28 | €524,309 | €507,312 | -€16,998 | -3.2% |
| Tangible fixed assets | 22/27 | €524,309 | €507,312 | -€16,998 | -3.2% |
| Land and buildings | 22 | €413,301 | €409,062 | -€4,239 | -1.0% |
| Plant, machinery and equipment | 23 | €71,740 | €67,381 | -€4,359 | -6.1% |
| Furniture and vehicles | 24 | €39,268 | €30,868 | -€8,400 | -21.4% |
| Current assets | 29/58 | €295,206 | €370,170 | +€74,965 | +25.4% |
| Amounts receivable within one year | 40/41 | €8,000 | €34,235 | +€26,235 | +328% |
| Trade receivables | 40 | €8,000 | - | -€8,000 | |
| Other amounts receivable | 41 | - | €34,235 | +€34,235 | |
| Cash at bank and in hand | 54/58 | €287,133 | €335,330 | +€48,198 | +16.8% |
| Deferred charges and accrued income | 490/1 | €73 | €605 | +€532 | +730% |
| Total equity and liabilities | 10/49 | €819,515 | €877,482 | +€57,967 | +7.1% |
| Equity | 10/15 | €485,064 | €513,495 | +€28,430 | +5.9% |
| Contributions | 10/11 | €21,221 | €21,221 | = | 0.0% |
| Reserves | 13 | €169,181 | €197,566 | +€28,385 | +16.8% |
| Tax-exempt reserves | 132 | €37,938 | €35,122 | -€2,815 | -7.4% |
| Distributable reserves | 133 | €131,244 | €162,444 | +€31,200 | +23.8% |
| Profit (loss) carried forward | 14 | €294,661 | €294,707 | +€46 | 0.0% |
| Provisions and deferred taxes | 16 | €9,484 | €8,781 | -€704 | -7.4% |
| Deferred taxes | 168 | €9,484 | €8,781 | -€704 | -7.4% |
| Amounts payable | 17/49 | €324,966 | €355,207 | +€30,240 | +9.3% |
| Amounts payable after more than one year | 17 | €191,370 | €191,739 | +€369 | +0.2% |
| Financial debts | 170/4 | €175,000 | €175,000 | = | 0.0% |
| Other amounts payable | 178/9 | €16,370 | €16,739 | +€369 | +2.3% |
| Amounts payable within one year | 42/48 | €114,952 | €163,468 | +€48,516 | +42.2% |
| Trade debts | 44 | - | €11,903 | +€11,903 | |
| Suppliers | 440/4 | - | €11,903 | +€11,903 | |
| Taxes, remuneration and social security | 45 | €19,489 | €15,276 | -€4,212 | -21.6% |
| Taxes | 450/3 | €19,489 | €15,276 | -€4,212 | -21.6% |
| Other amounts payable | 47/48 | €95,463 | €136,289 | +€40,826 | +42.8% |
| Accrued charges and deferred income | 492/3 | €18,645 | - | -€18,645 | |
| Non-recurring operating income | 76A | €8,000 | - | -€8,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,384 | €16,998 | +€5,614 | +49.3% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | -€24,027 | - | +€24,027 | |
| Other operating charges | 640/8 | €18,645 | €16,588 | -€2,057 | -11.0% |
| Gross operating margin | 9900 | €108,778 | €115,674 | +€6,896 | +6.3% |
| Operating profit (loss) | 9901 | €102,776 | €82,088 | -€20,687 | -20.1% |
| Financial charges | 65/66B | €16,981 | €43,985 | +€27,003 | +159% |
| Recurring financial charges | 65 | €16,981 | €43,985 | +€27,003 | +159% |
| Profit (loss) for the period before taxes | 9903 | €85,794 | €38,104 | -€47,690 | -55.6% |
| Transfer from deferred taxes | 780 | €704 | €704 | = | 0.0% |
| Income taxes | 67/77 | €24,359 | €10,377 | -€13,982 | -57.4% |
| Profit (loss) for the period | 9904 | €62,139 | €28,430 | -€33,708 | -54.2% |
| Transfer from tax-exempt reserves | 789 | €2,815 | €2,815 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €64,954 | €31,246 | -€33,708 | -51.9% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.