ViRoVET: 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.
ViRoVET
Largest movements
- Tangible fixed assets -€6,468
down €6,468 (-21.9%), from €29,471 to €23,003
of which Furniture and vehicles: -€7,383
- Receivables within one year +€5,748
up €5,748 (+48.9%), from €11,747 to €17,495
of which Trade receivables: +€4,717
- Cash +€4,582
up €4,582 (+19.4%), from €23,597 to €28,179
mainly Other debts (+€7,896) and Depreciation (+€7,542)
- Profit (loss) carried forward -€9,216
down €9,216 (-31.5%), from €29,219 to €20,003
- Other debts +€7,896
up €7,896 (+28.8%), from €27,427 to €35,323
- Tax, wage and social debts +€4,882
up €4,882 (+104%), from €4,705 to €9,587
- Gross operating margin -€12,309
down €12,309 (-38.0%), from €32,390 to €20,081
- Taxes -€2,733
down €2,733 (-47.9%), from €5,703 to €2,970
- Depreciation +€1,733
up €1,733 (+29.8%), from €5,809 to €7,542
- Financial charges +€1,685
up €1,685 (+2,634%), from €64 to €1,749
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 | €65,159 | €69,109 | +€3,950 | +6.1% |
| Fixed assets | 21/28 | €29,471 | €23,003 | -€6,468 | -21.9% |
| Tangible fixed assets | 22/27 | €29,471 | €23,003 | -€6,468 | -21.9% |
| Plant, machinery and equipment | 23 | - | €915 | +€915 | |
| Furniture and vehicles | 24 | €29,471 | €22,088 | -€7,383 | -25.1% |
| Current assets | 29/58 | €35,688 | €46,106 | +€10,418 | +29.2% |
| Amounts receivable within one year | 40/41 | €11,747 | €17,495 | +€5,748 | +48.9% |
| Trade receivables | 40 | €10,450 | €15,167 | +€4,717 | +45.1% |
| Other amounts receivable | 41 | €1,297 | €2,328 | +€1,031 | +79.5% |
| Cash at bank and in hand | 54/58 | €23,597 | €28,179 | +€4,582 | +19.4% |
| Deferred charges and accrued income | 490/1 | €344 | €432 | +€88 | +25.5% |
| Total equity and liabilities | 10/49 | €65,159 | €69,109 | +€3,950 | +6.1% |
| Equity | 10/15 | €32,219 | €23,003 | -€9,216 | -28.6% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €29,219 | €20,003 | -€9,216 | -31.5% |
| Amounts payable | 17/49 | €32,940 | €46,106 | +€13,166 | +40.0% |
| Amounts payable within one year | 42/48 | €32,940 | €46,106 | +€13,166 | +40.0% |
| Trade debts | 44 | €808 | €1,196 | +€388 | +48.0% |
| Suppliers | 440/4 | €808 | €1,196 | +€388 | +48.0% |
| Taxes, remuneration and social security | 45 | €4,705 | €9,587 | +€4,882 | +104% |
| Taxes | 450/3 | €4,705 | €9,587 | +€4,882 | +104% |
| Other amounts payable | 47/48 | €27,427 | €35,323 | +€7,896 | +28.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,809 | €7,542 | +€1,733 | +29.8% |
| Other operating charges | 640/8 | €677 | €642 | -€35 | -5.2% |
| Gross operating margin | 9900 | €32,390 | €20,081 | -€12,309 | -38.0% |
| Operating profit (loss) | 9901 | €25,904 | €11,897 | -€14,007 | -54.1% |
| Financial charges | 65/66B | €64 | €1,749 | +€1,685 | +2,634% |
| Recurring financial charges | 65 | €64 | €1,749 | +€1,685 | +2,634% |
| Profit (loss) for the period before taxes | 9903 | €25,840 | €10,148 | -€15,692 | -60.7% |
| Income taxes | 67/77 | €5,703 | €2,970 | -€2,733 | -47.9% |
| Profit (loss) for the period | 9904 | €20,137 | €7,178 | -€12,959 | -64.4% |
| Profit (loss) for the period to be appropriated | 9905 | €20,137 | €7,178 | -€12,959 | -64.4% |
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.