VIRTUA: 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.
VIRTUA
Largest movements
- Receivables within one year -€816
down €816 (-10.6%), from €7,701 to €6,885
- Cash -€332
down €332 (-80.7%), from €412 to €80
mainly Trade debts (-€2,568) and Other debts (-€2,164)
- Tangible fixed assets -€168
down €168 (-93.6%), from €179 to €12
- Trade debts -€2,568
down €2,568 (-77.2%), from €3,326 to €758
- Other debts -€2,164
down €2,164 (-92.6%), from €2,338 to €174
- Tax, wage and social debts +€1,939
up €1,939 (+36.8%), from €5,265 to €7,204
- Profit (loss) carried forward +€1,514
up €1,514 (+10.5%), from -€14,397 to -€12,883
- Turnover -€39,838
no longer reported in 2024 (was €39,838)
- Purchases and services -€37,859
no longer reported in 2024 (was €37,859)
- Gross operating margin -€649
down €649 (-23.5%), from €2,766 to €2,117
- Taxes -€464
down €464 (-76.9%), from €604 to €140
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €15,947 | €14,667 | -€1,280 | -8.0% |
| Fixed assets | 21/28 | €7,834 | €7,666 | -€168 | -2.1% |
| Tangible fixed assets | 22/27 | €179 | €12 | -€168 | -93.6% |
| Furniture and vehicles | 24 | €179 | €12 | -€168 | -93.6% |
| Financial fixed assets | 28 | €7,655 | €7,655 | = | 0.0% |
| Current assets | 29/58 | €8,113 | €7,000 | -€1,112 | -13.7% |
| Amounts receivable within one year | 40/41 | €7,701 | €6,885 | -€816 | -10.6% |
| Trade receivables | 40 | €7,701 | €6,885 | -€816 | -10.6% |
| Cash at bank and in hand | 54/58 | €412 | €80 | -€332 | -80.7% |
| Deferred charges and accrued income | 490/1 | - | €35 | +€35 | |
| Total equity and liabilities | 10/49 | €15,947 | €14,667 | -€1,280 | -8.0% |
| Equity | 10/15 | €5,018 | €6,531 | +€1,514 | +30.2% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €865 | €865 | = | 0.0% |
| Non-distributable reserves | 130/1 | €865 | €865 | = | 0.0% |
| Reserves not available under the articles | 1311 | €865 | €865 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€14,397 | -€12,883 | +€1,514 | +10.5% |
| Amounts payable | 17/49 | €10,929 | €8,136 | -€2,793 | -25.6% |
| Amounts payable within one year | 42/48 | €10,929 | €8,136 | -€2,793 | -25.6% |
| Trade debts | 44 | €3,326 | €758 | -€2,568 | -77.2% |
| Suppliers | 440/4 | €3,326 | €758 | -€2,568 | -77.2% |
| Taxes, remuneration and social security | 45 | €5,265 | €7,204 | +€1,939 | +36.8% |
| Taxes | 450/3 | €5,265 | €7,204 | +€1,939 | +36.8% |
| Other amounts payable | 47/48 | €2,338 | €174 | -€2,164 | -92.6% |
| Turnover | 70 | €39,838 | - | -€39,838 | |
| Goods, raw materials, services and sundry goods | 60/61 | €37,859 | - | -€37,859 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €416 | €168 | -€248 | -59.7% |
| Other operating charges | 640/8 | €371 | €297 | -€75 | -20.1% |
| Gross operating margin | 9900 | €2,766 | €2,117 | -€649 | -23.5% |
| Operating profit (loss) | 9901 | €1,979 | €1,653 | -€326 | -16.5% |
| Financial income | 75/76B | €2 | - | -€2 | |
| Recurring financial income | 75 | €2 | - | -€2 | |
| Financial charges | 65/66B | €38 | - | -€38 | |
| Recurring financial charges | 65 | €38 | - | -€38 | |
| Profit (loss) for the period before taxes | 9903 | €1,943 | €1,653 | -€289 | -14.9% |
| Income taxes | 67/77 | €604 | €140 | -€464 | -76.9% |
| Profit (loss) for the period | 9904 | €1,339 | €1,514 | +€175 | +13.1% |
| Profit (loss) for the period to be appropriated | 9905 | €1,339 | €1,514 | +€175 | +13.1% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.