VIRTUAL HUMAN COMPUTER - COMMUNICATION - CONTENT SOCIETY: 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 HUMAN COMPUTER - COMMUNICATION - CONTENT SOCIETY
Largest movements
- Tangible fixed assets -€2.2m
down €2.2m (-73.9%), from €3.0m to €779,864
of which Other tangible fixed assets: -€2.1m
- Receivables after one year +€793,916
new in 2025: €793,916
- Receivables within one year +€126,015
up €126,015 (+15.3%), from €821,727 to €947,742
of which Trade receivables: +€172,582
- Cash +€78,786
up €78,786 (+1,088%), from €7,241 to €86,027
mainly Investment in fixed assets (net) (+€2.1m) and Short-term financial debts (+€643,776)
- Debts after one year -€1.1m
down €1.1m (-87.6%), from €1.3m to €162,125
of which Other amounts payable: -€850,000
- Revaluation surpluses -€1.1m
no longer reported in 2025 (was €1.1m)
- Short-term financial debts +€643,776
up €643,776 (+312%), from €206,224 to €850,000
- Other debts +€133,863
up €133,863 (+71.1%), from €188,359 to €322,222
- Trade debts +€114,297
up €114,297 (+23.8%), from €480,927 to €595,224
- Purchases and services +€843,447
up €843,447 (+371%), from €227,354 to €1.1m
- Gross operating margin +€510,414
up €510,414, from -€131,650 to €378,764
- Turnover +€354,986
up €354,986 (+1,457%), from €24,365 to €379,352
- Financial income -€257,118
down €257,118 (-100.0%), from €257,242 to €124
of which Non-recurring financial income: -€254,650
- Depreciation -€135,796
down €135,796 (-58.5%), from €232,198 to €96,403
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 | €3,908,627 | €2,689,497 | -€1.2m | -31.2% |
| Fixed assets | 21/28 | €3,031,549 | €822,009 | -€2.2m | -72.9% |
| Tangible fixed assets | 22/27 | €2,989,404 | €779,864 | -€2.2m | -73.9% |
| Land and buildings | 22 | €809,012 | €743,889 | -€65,123 | -8.0% |
| Plant, machinery and equipment | 23 | €848 | €1,600 | +€752 | +88.7% |
| Furniture and vehicles | 24 | €45,806 | €26,383 | -€19,423 | -42.4% |
| Leasing and similar rights | 25 | €15,851 | €7,992 | -€7,860 | -49.6% |
| Other tangible fixed assets | 26 | €2,117,886 | - | -€2.1m | |
| Financial fixed assets | 28 | €42,145 | €42,145 | = | 0.0% |
| Current assets | 29/58 | €877,078 | €1,867,487 | +€990,410 | +113% |
| Amounts receivable after more than one year | 29 | - | €793,916 | +€793,916 | |
| Other amounts receivable | 291 | - | €793,916 | +€793,916 | |
| Amounts receivable within one year | 40/41 | €821,727 | €947,742 | +€126,015 | +15.3% |
| Trade receivables | 40 | €738,449 | €911,031 | +€172,582 | +23.4% |
| Other amounts receivable | 41 | €83,278 | €36,711 | -€46,567 | -55.9% |
| Current investments | 50/53 | €36,067 | €36,067 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €7,241 | €86,027 | +€78,786 | +1,088% |
| Deferred charges and accrued income | 490/1 | €12,043 | €3,735 | -€8,308 | -69.0% |
| Total equity and liabilities | 10/49 | €3,908,627 | €2,689,497 | -€1.2m | -31.2% |
| Equity | 10/15 | €1,508,684 | €505,311 | -€1.0m | -66.5% |
| Contributions | 10/11 | €371,840 | €371,840 | = | 0.0% |
| Capital | 10 | €371,840 | €371,840 | = | 0.0% |
| Issued capital | 100 | €371,840 | €371,840 | = | 0.0% |
| Revaluation surpluses | 12 | €1,066,667 | - | -€1.1m | |
| Reserves | 13 | €170,517 | €133,471 | -€37,047 | -21.7% |
| Non-distributable reserves | 130/1 | €37,184 | €133,471 | +€96,287 | +259% |
| Legal reserve | 130 | €37,184 | €133,471 | +€96,287 | +259% |
| Distributable reserves | 133 | €133,333 | - | -€133,333 | |
| Profit (loss) carried forward | 14 | -€100,340 | - | +€100,340 | |
| Provisions and deferred taxes | 16 | €40,907 | €40,907 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €40,907 | €40,907 | = | 0.0% |
| Pensions and similar obligations | 160 | €40,907 | €40,907 | = | 0.0% |
| Amounts payable | 17/49 | €2,359,036 | €2,143,279 | -€215,756 | -9.1% |
| Amounts payable after more than one year | 17 | €1,310,906 | €162,125 | -€1.1m | -87.6% |
| Financial debts | 170/4 | €360,906 | €62,125 | -€298,781 | -82.8% |
| Other amounts payable | 178/9 | €950,000 | €100,000 | -€850,000 | -89.5% |
| Amounts payable within one year | 42/48 | €1,023,880 | €1,862,404 | +€838,524 | +81.9% |
| Current portion of amounts payable after more than one year | 42 | €110,482 | €18,476 | -€92,005 | -83.3% |
| Financial debts | 43 | €206,224 | €850,000 | +€643,776 | +312% |
| Credit institutions | 430/8 | €206,224 | €850,000 | +€643,776 | +312% |
| Trade debts | 44 | €480,927 | €595,224 | +€114,297 | +23.8% |
| Suppliers | 440/4 | €480,927 | €595,224 | +€114,297 | +23.8% |
| Taxes, remuneration and social security | 45 | €37,889 | €76,481 | +€38,593 | +102% |
| Taxes | 450/3 | €22,767 | €49,299 | +€26,532 | +117% |
| Remuneration and social security | 454/9 | €15,122 | €27,182 | +€12,060 | +79.8% |
| Other amounts payable | 47/48 | €188,359 | €322,222 | +€133,863 | +71.1% |
| Accrued charges and deferred income | 492/3 | €24,250 | €118,750 | +€94,500 | +390% |
| Turnover | 70 | €24,365 | €379,352 | +€354,986 | +1,457% |
| Non-recurring operating income | 76A | - | €896,549 | +€896,549 | |
| Goods, raw materials, services and sundry goods | 60/61 | €227,354 | €1,070,801 | +€843,447 | +371% |
| Remuneration, social security and pensions | 62 | €90,157 | €90,005 | -€153 | -0.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €232,198 | €96,403 | -€135,796 | -58.5% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €2,500 | - | -€2,500 | |
| Other operating charges | 640/8 | €53,871 | €16,989 | -€36,882 | -68.5% |
| Gross operating margin | 9900 | -€131,650 | €378,764 | +€510,414 | |
| Operating profit (loss) | 9901 | -€510,377 | €175,368 | +€685,744 | |
| Financial income | 75/76B | €257,242 | €124 | -€257,118 | -100.0% |
| Recurring financial income | 75 | €2,592 | €124 | -€2,468 | -95.2% |
| Non-recurring financial income | 76B | €254,650 | - | -€254,650 | |
| Financial charges | 65/66B | €28,863 | €95,402 | +€66,538 | +231% |
| Recurring financial charges | 65 | €12,863 | €95,402 | +€82,538 | +642% |
| Non-recurring financial charges | 66B | €16,000 | - | -€16,000 | |
| Profit (loss) for the period before taxes | 9903 | -€281,998 | €80,090 | +€362,088 | |
| Income taxes | 67/77 | €2,000 | €16,796 | +€14,796 | +740% |
| Profit (loss) for the period | 9904 | -€283,998 | €63,293 | +€347,291 | |
| Profit (loss) for the period to be appropriated | 9905 | -€283,998 | €63,293 | +€347,291 |
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 28 October 2026 via checked.be.