VIROTO: 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.
VIROTO
Largest movements
- Tangible fixed assets +€19,872
up €19,872 (+6.7%), from €296,539 to €316,411
- Other debts +€15,250
up €15,250 (+20.8%), from €73,246 to €88,496
- Profit (loss) carried forward +€6,412
up €6,412 (+16.6%), from €38,668 to €45,079
- Debts after one year -€6,193
down €6,193 (-5.9%), from €105,757 to €99,564
- Provisions -€5,000
no longer reported in 2025 (was €5,000)
- Depreciation +€4,317
up €4,317 (+22.7%), from €18,981 to €23,298
- Other operating charges +€1,151
up €1,151 (+19.8%), from €5,824 to €6,975
- Financial charges -€926
down €926 (-14.3%), from €6,456 to €5,530
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 | €317,932 | €337,714 | +€19,782 | +6.2% |
| Fixed assets | 21/28 | €296,539 | €316,411 | +€19,872 | +6.7% |
| Tangible fixed assets | 22/27 | €296,539 | €316,411 | +€19,872 | +6.7% |
| Land and buildings | 22 | €296,539 | €316,411 | +€19,872 | +6.7% |
| Current assets | 29/58 | €21,393 | €21,303 | -€90 | -0.4% |
| Amounts receivable within one year | 40/41 | €20,067 | €19,996 | -€70 | -0.4% |
| Trade receivables | 40 | €19,124 | €19,124 | = | 0.0% |
| Other amounts receivable | 41 | €943 | €872 | -€70 | -7.5% |
| Cash at bank and in hand | 54/58 | €1,326 | €1,307 | -€20 | -1.5% |
| Total equity and liabilities | 10/49 | €317,932 | €337,714 | +€19,782 | +6.2% |
| Equity | 10/15 | €83,557 | €93,261 | +€9,704 | +11.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €26,289 | €29,581 | +€3,292 | +12.5% |
| Non-distributable reserves | 130/1 | €26,289 | €1,860 | -€24,429 | -92.9% |
| Reserves not available under the articles | 1311 | €26,289 | €1,860 | -€24,429 | -92.9% |
| Distributable reserves | 133 | - | €27,721 | +€27,721 | |
| Profit (loss) carried forward | 14 | €38,668 | €45,079 | +€6,412 | +16.6% |
| Provisions and deferred taxes | 16 | €5,000 | €5,000 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €5,000 | €5,000 | = | 0.0% |
| Major repairs and maintenance | 162 | €5,000 | €5,000 | = | 0.0% |
| Amounts payable | 17/49 | €229,375 | €239,453 | +€10,079 | +4.4% |
| Amounts payable after more than one year | 17 | €105,757 | €99,564 | -€6,193 | -5.9% |
| Financial debts | 170/4 | €105,757 | €99,564 | -€6,193 | -5.9% |
| Amounts payable within one year | 42/48 | €123,618 | €139,890 | +€16,271 | +13.2% |
| Current portion of amounts payable after more than one year | 42 | €39,987 | €41,686 | +€1,698 | +4.2% |
| Trade debts | 44 | €1,078 | €80 | -€998 | -92.6% |
| Suppliers | 440/4 | €1,078 | €80 | -€998 | -92.6% |
| Taxes, remuneration and social security | 45 | €9,307 | €9,628 | +€321 | +3.4% |
| Taxes | 450/3 | €9,307 | €9,628 | +€321 | +3.4% |
| Other amounts payable | 47/48 | €73,246 | €88,496 | +€15,250 | +20.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,981 | €23,298 | +€4,317 | +22.7% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | €5,000 | - | -€5,000 | |
| Other operating charges | 640/8 | €5,824 | €6,975 | +€1,151 | +19.8% |
| Gross operating margin | 9900 | €49,532 | €49,868 | +€337 | +0.7% |
| Operating profit (loss) | 9901 | €19,727 | €19,596 | -€131 | -0.7% |
| Financial charges | 65/66B | €6,456 | €5,530 | -€926 | -14.3% |
| Recurring financial charges | 65 | €6,456 | €5,530 | -€926 | -14.3% |
| Profit (loss) for the period before taxes | 9903 | €13,271 | €14,066 | +€795 | +6.0% |
| Income taxes | 67/77 | €4,246 | €4,363 | +€117 | +2.8% |
| Profit (loss) for the period | 9904 | €9,026 | €9,704 | +€678 | +7.5% |
| Profit (loss) for the period to be appropriated | 9905 | €9,026 | €9,704 | +€678 | +7.5% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.