VirtuAiles: 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.
VirtuAiles
Largest movements
- Cash -€24,339
down €24,339 (-94.0%), from €25,888 to €1,549
- Intangible fixed assets -€10,248
down €10,248 (-57.5%), from €17,821 to €7,574
- Receivables within one year -€3,860
down €3,860 (-22.5%), from €17,126 to €13,267
of which Trade receivables: -€4,641
- Tangible fixed assets -€799
no longer reported in 2025 (was €799)
- Debts after one year -€30,169
no longer reported in 2025 (was €30,169)
- Profit (loss) carried forward -€15,018
down €15,018 (-12.2%), from -€123,262 to -€138,280
- Tax, wage and social debts +€6,975
up €6,975 (+582.4%), from €1,198 to €8,172
of which Taxes: +€6,975
- Other debts +€3,915
up €3,915 (+3.3%), from €118,325 to €122,240
- Current portion of long-term debt -€2,686
down €2,686 (-16.8%), from €15,974 to €13,288
- Gross operating margin +€59,431
up €59,431, from -€30,242 to €29,189
- Other operating charges +€5,580
up €5,580 (+1605.6%), from €348 to €5,927
- Depreciation -€3,388
down €3,388 (-30.7%), from €11,044 to €7,657
- Financial charges +€1,584
up €1,584 (+135.7%), from €1,168 to €2,752
- Financial income +€767
up €767 (+766660.0%), from €0 to €767
From the 2023 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.
Cash bridge derived
A cash bridge needs two consecutive financial years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2023 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €61,635 | €22,389 | -€39,246 | -63.7% |
| Fixed assets | 21/28 | €18,621 | €7,574 | -€11,047 | -59.3% |
| Intangible fixed assets | 21 | €17,821 | €7,574 | -€10,248 | -57.5% |
| Tangible fixed assets | 22/27 | €799 | - | -€799 | |
| Furniture and vehicles | 24 | €799 | - | -€799 | |
| Current assets | 29/58 | €43,015 | €14,816 | -€28,199 | -65.6% |
| Amounts receivable within one year | 40/41 | €17,126 | €13,267 | -€3,860 | -22.5% |
| Trade receivables | 40 | €4,641 | - | -€4,641 | |
| Other amounts receivable | 41 | €12,485 | €13,267 | +€781 | +6.3% |
| Cash at bank and in hand | 54/58 | €25,888 | €1,549 | -€24,339 | -94.0% |
| Total equity and liabilities | 10/49 | €61,635 | €22,389 | -€39,246 | -63.7% |
| Equity | 10/15 | -€111,262 | -€126,280 | -€15,018 | -13.5% |
| Contributions | 10/11 | €12,000 | €12,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€123,262 | -€138,280 | -€15,018 | -12.2% |
| Amounts payable | 17/49 | €172,897 | €148,669 | -€24,227 | -14.0% |
| Amounts payable after more than one year | 17 | €30,169 | - | -€30,169 | |
| Financial debts | 170/4 | €30,169 | - | -€30,169 | |
| Amounts payable within one year | 42/48 | €142,728 | €148,669 | +€5,942 | +4.2% |
| Current portion of amounts payable after more than one year | 42 | €15,974 | €13,288 | -€2,686 | -16.8% |
| Trade debts | 44 | €7,231 | €4,970 | -€2,262 | -31.3% |
| Suppliers | 440/4 | €7,231 | €4,970 | -€2,262 | -31.3% |
| Taxes, remuneration and social security | 45 | €1,198 | €8,172 | +€6,975 | +582.4% |
| Taxes | 450/3 | €1,198 | €8,172 | +€6,975 | +582.4% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €118,325 | €122,240 | +€3,915 | +3.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,044 | €7,657 | -€3,388 | -30.7% |
| Other operating charges | 640/8 | €348 | €5,927 | +€5,580 | +1605.6% |
| Gross operating margin | 9900 | -€30,242 | €29,189 | +€59,431 | |
| Operating profit (loss) | 9901 | -€41,634 | €15,606 | +€57,239 | |
| Financial income | 75/76B | €0 | €767 | +€767 | +766660.0% |
| Recurring financial income | 75 | €0 | €767 | +€767 | +766660.0% |
| Financial charges | 65/66B | €1,168 | €2,752 | +€1,584 | +135.7% |
| Recurring financial charges | 65 | €1,168 | €2,752 | +€1,584 | +135.7% |
| Profit (loss) for the period before taxes | 9903 | -€42,801 | €13,620 | +€56,421 | |
| Profit (loss) for the period | 9904 | -€42,801 | €13,620 | +€56,421 | |
| Profit (loss) for the period to be appropriated | 9905 | -€42,801 | €13,620 | +€56,421 |
Source: filed annual accounts (NBB), financial years ended 31 March 2023 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.