Virtiungo: 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.
Virtiungo
Largest movements
- Tangible fixed assets +€52,780
up €52,780 (+20.0%), from €264,470 to €317,250
of which Land and buildings: +€63,881
- Current investments -€50,000
down €50,000 (-100%), from €50,000 to €0
- Cash +€30,600
up €30,600 (+48.4%), from €63,259 to €93,859
mainly Current investments (+€50,000) and Net result for the year (+€37,348)
- Receivables within one year -€18,200
down €18,200 (-47.9%), from €38,035 to €19,835
of which Trade receivables: -€16,989
- Other debts +€29,500
up €29,500 (+983%), from €3,000 to €32,500
- Debts after one year -€11,133
down €11,133 (-7.4%), from €150,300 to €139,167
- Other operating charges -€26,098
down €26,098 (-95.5%), from €27,328 to €1,230
- Gross operating margin -€24,109
down €24,109 (-25.0%), from €96,519 to €72,410
- Depreciation +€11,773
up €11,773 (+179%), from €6,575 to €18,347
- Taxes -€2,600
down €2,600 (-20.8%), from €12,513 to €9,912
- Financial charges +€2,410
up €2,410 (+57.0%), from €4,225 to €6,636
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 | €416,224 | €431,403 | +€15,179 | +3.6% |
| Fixed assets | 21/28 | €264,720 | €317,500 | +€52,780 | +19.9% |
| Tangible fixed assets | 22/27 | €264,470 | €317,250 | +€52,780 | +20.0% |
| Land and buildings | 22 | €210,206 | €274,087 | +€63,881 | +30.4% |
| Furniture and vehicles | 24 | €54,264 | €43,163 | -€11,101 | -20.5% |
| Financial fixed assets | 28 | €250 | €250 | = | 0.0% |
| Current assets | 29/58 | €151,504 | €113,903 | -€37,600 | -24.8% |
| Amounts receivable within one year | 40/41 | €38,035 | €19,835 | -€18,200 | -47.9% |
| Trade receivables | 40 | €34,614 | €17,625 | -€16,989 | -49.1% |
| Other amounts receivable | 41 | €3,421 | €2,210 | -€1,212 | -35.4% |
| Current investments | 50/53 | €50,000 | €0 | -€50,000 | -100% |
| Cash at bank and in hand | 54/58 | €63,259 | €93,859 | +€30,600 | +48.4% |
| Deferred charges and accrued income | 490/1 | €210 | €210 | = | 0.0% |
| Total equity and liabilities | 10/49 | €416,224 | €431,403 | +€15,179 | +3.6% |
| Equity | 10/15 | €248,421 | €244,504 | -€3,917 | -1.6% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €228,421 | €224,504 | -€3,917 | -1.7% |
| Distributable reserves | 133 | €228,421 | €224,504 | -€3,917 | -1.7% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €167,803 | €186,899 | +€19,096 | +11.4% |
| Amounts payable after more than one year | 17 | €150,300 | €139,167 | -€11,133 | -7.4% |
| Financial debts | 170/4 | €150,300 | €139,167 | -€11,133 | -7.4% |
| Amounts payable within one year | 42/48 | €17,502 | €47,732 | +€30,229 | +173% |
| Current portion of amounts payable after more than one year | 42 | €11,133 | €11,133 | = | 0.0% |
| Trade debts | 44 | €1,043 | €2,766 | +€1,723 | +165% |
| Suppliers | 440/4 | €1,043 | €2,766 | +€1,723 | +165% |
| Taxes, remuneration and social security | 45 | €2,326 | €1,332 | -€993 | -42.7% |
| Taxes | 450/3 | €2,326 | €1,332 | -€993 | -42.7% |
| Other amounts payable | 47/48 | €3,000 | €32,500 | +€29,500 | +983% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,575 | €18,347 | +€11,773 | +179% |
| Other operating charges | 640/8 | €27,328 | €1,230 | -€26,098 | -95.5% |
| Gross operating margin | 9900 | €96,519 | €72,410 | -€24,109 | -25.0% |
| Operating profit (loss) | 9901 | €62,616 | €52,833 | -€9,783 | -15.6% |
| Financial income | 75/76B | €623 | €1,063 | +€440 | +70.7% |
| Recurring financial income | 75 | €623 | €1,063 | +€440 | +70.7% |
| Financial charges | 65/66B | €4,225 | €6,636 | +€2,410 | +57.0% |
| Recurring financial charges | 65 | €4,225 | €6,636 | +€2,410 | +57.0% |
| Profit (loss) for the period before taxes | 9903 | €59,013 | €47,260 | -€11,753 | -19.9% |
| Income taxes | 67/77 | €12,513 | €9,912 | -€2,600 | -20.8% |
| Profit (loss) for the period | 9904 | €46,501 | €37,348 | -€9,153 | -19.7% |
| Profit (loss) for the period to be appropriated | 9905 | €46,501 | €37,348 | -€9,153 | -19.7% |
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 13 October 2026 via checked.be.