VIRTUAL COMMUNICATION AGENCY: 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.
VIRTUAL COMMUNICATION AGENCY
Largest movements
- Receivables within one year -€27,309
down €27,309 (-53.5%), from €51,016 to €23,707
of which Trade receivables: -€27,309
- Deferred charges and accrued income +€19,492
up €19,492 (+545%), from €3,580 to €23,071
- Cash -€12,631
down €12,631 (-24.7%), from €51,044 to €38,413
mainly Deferred charges and accrued income (-€19,492) and Other debts (-€18,067)
- Other debts -€18,067
down €18,067 (-100%), from €18,067 to €0
- Trade debts -€3,611
down €3,611 (-79.8%), from €4,523 to €912
- Tax, wage and social debts -€2,073
down €2,073 (-8.9%), from €23,367 to €21,294
of which Taxes: -€2,700
- Accrued charges and deferred income +€1,653
up €1,653 (+17.9%), from €9,215 to €10,868
- Staff costs +€6,425
up €6,425 (+5.6%), from €113,752 to €120,177
- Gross operating margin +€5,963
up €5,963 (+5.1%), from €116,676 to €122,639
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 | €106,178 | €85,440 | -€20,738 | -19.5% |
| Fixed assets | 21/28 | €539 | €249 | -€290 | -53.8% |
| Intangible fixed assets | 21 | €539 | €0 | -€539 | -100% |
| Financial fixed assets | 28 | - | €249 | +€249 | |
| Current assets | 29/58 | €105,639 | €85,191 | -€20,448 | -19.4% |
| Amounts receivable within one year | 40/41 | €51,016 | €23,707 | -€27,309 | -53.5% |
| Trade receivables | 40 | €50,016 | €22,707 | -€27,309 | -54.6% |
| Other amounts receivable | 41 | €1,000 | €1,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €51,044 | €38,413 | -€12,631 | -24.7% |
| Deferred charges and accrued income | 490/1 | €3,580 | €23,071 | +€19,492 | +545% |
| Total equity and liabilities | 10/49 | €106,178 | €85,440 | -€20,738 | -19.5% |
| Equity | 10/15 | €40,901 | €41,795 | +€893 | +2.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €20,441 | €21,335 | +€893 | +4.4% |
| Amounts payable | 17/49 | €65,277 | €43,646 | -€21,631 | -33.1% |
| Amounts payable within one year | 42/48 | €56,062 | €32,778 | -€23,284 | -41.5% |
| Financial debts | 43 | €10,105 | €10,572 | +€466 | +4.6% |
| Credit institutions | 430/8 | €10,105 | €10,572 | +€466 | +4.6% |
| Trade debts | 44 | €4,523 | €912 | -€3,611 | -79.8% |
| Suppliers | 440/4 | €4,523 | €912 | -€3,611 | -79.8% |
| Taxes, remuneration and social security | 45 | €23,367 | €21,294 | -€2,073 | -8.9% |
| Taxes | 450/3 | €10,049 | €7,349 | -€2,700 | -26.9% |
| Remuneration and social security | 454/9 | €13,317 | €13,945 | +€628 | +4.7% |
| Other amounts payable | 47/48 | €18,067 | €0 | -€18,067 | -100% |
| Accrued charges and deferred income | 492/3 | €9,215 | €10,868 | +€1,653 | +17.9% |
| Remuneration, social security and pensions | 62 | €113,752 | €120,177 | +€6,425 | +5.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,067 | €539 | -€528 | -49.5% |
| Other operating charges | 640/8 | €546 | €544 | -€3 | -0.5% |
| Gross operating margin | 9900 | €116,676 | €122,639 | +€5,963 | +5.1% |
| Operating profit (loss) | 9901 | €1,311 | €1,379 | +€67 | +5.1% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €621 | €485 | -€136 | -21.8% |
| Recurring financial charges | 65 | €621 | €485 | -€136 | -21.8% |
| Profit (loss) for the period before taxes | 9903 | €691 | €893 | +€203 | +29.4% |
| Profit (loss) for the period | 9904 | €691 | €893 | +€203 | +29.4% |
| Profit (loss) for the period to be appropriated | 9905 | €691 | €893 | +€203 | +29.4% |
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 18 October 2026 via checked.be.