Virtual IT: what changed
Two fiscal 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 IT
Largest movements
- Tangible fixed assets +€83,835
up €83,835 (+197.3%), from €42,497 to €126,333
of which Furniture and vehicles: +€81,869
- Cash -€28,606
down €28,606 (-22.8%), from €125,639 to €97,033
mainly Investment in fixed assets (net) (-€106,038) and Receivables within one year (-€8,401)
- Receivables within one year +€8,401
up €8,401 (+35.0%), from €24,020 to €32,421
of which Other amounts receivable: +€5,000
- Debts after one year +€40,945
new in 2025: €40,945
- Current portion of long-term debt +€12,806
new in 2025: €12,806
- Other debts +€7,459
up €7,459 (+32.8%), from €22,772 to €30,231
- Trade debts -€6,679
down €6,679 (-93.8%), from €7,117 to €438
- Reserves +€5,016
up €5,016 (+3.4%), from €147,546 to €152,562
of which Distributable reserves: +€5,016
- Gross operating margin +€28,991
up €28,991 (+322.3%), from €8,996 to €37,987
- Depreciation +€10,740
up €10,740 (+92.2%), from €11,652 to €22,392
- Financial charges +€2,087
up €2,087 (+895.6%), from €233 to €2,320
- Taxes +€1,972
up €1,972 (+250.1%), from €788 to €2,760
- Other operating charges -€626
down €626 (-48.9%), from €1,280 to €654
From the 31-12-2024 result to the 31-12-2025 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
Derived from the 31-12-2024 and 31-12-2025 balance sheets and the 31-12-2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 31-12-2024 | 31-12-2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €194,056 | €255,857 | +€61,801 | +31.8% |
| Fixed assets | 21/28 | €42,757 | €126,403 | +€83,645 | +195.6% |
| Tangible fixed assets | 22/27 | €42,497 | €126,333 | +€83,835 | +197.3% |
| Land and buildings | 22 | €40,205 | €36,785 | -€3,420 | -8.5% |
| Plant, machinery and equipment | 23 | €0 | €5,386 | +€5,386 | |
| Furniture and vehicles | 24 | €2,292 | €84,161 | +€81,869 | +3571.6% |
| Financial fixed assets | 28 | €260 | €70 | -€190 | -73.1% |
| Current assets | 29/58 | €151,298 | €129,454 | -€21,844 | -14.4% |
| Amounts receivable within one year | 40/41 | €24,020 | €32,421 | +€8,401 | +35.0% |
| Trade receivables | 40 | €24,020 | €27,421 | +€3,401 | +14.2% |
| Other amounts receivable | 41 | - | €5,000 | +€5,000 | |
| Cash at bank and in hand | 54/58 | €125,639 | €97,033 | -€28,606 | -22.8% |
| Deferred charges and accrued income | 490/1 | €1,639 | €0 | -€1,639 | -100.0% |
| Total equity and liabilities | 10/49 | €194,056 | €255,857 | +€61,801 | +31.8% |
| Equity | 10/15 | €148,902 | €158,762 | +€9,860 | +6.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €147,546 | €152,562 | +€5,016 | +3.4% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €145,686 | €150,702 | +€5,016 | +3.4% |
| Profit (loss) carried forward | 14 | -€4,844 | €0 | +€4,844 | |
| Amounts payable | 17/49 | €45,154 | €97,095 | +€51,941 | +115.0% |
| Amounts payable after more than one year | 17 | - | €40,945 | +€40,945 | |
| Financial debts | 170/4 | - | €40,945 | +€40,945 | |
| Amounts payable within one year | 42/48 | €45,154 | €56,150 | +€10,996 | +24.4% |
| Current portion of amounts payable after more than one year | 42 | - | €12,806 | +€12,806 | |
| Trade debts | 44 | €7,117 | €438 | -€6,679 | -93.8% |
| Suppliers | 440/4 | €7,117 | €438 | -€6,679 | -93.8% |
| Taxes, remuneration and social security | 45 | €15,265 | €12,675 | -€2,590 | -17.0% |
| Taxes | 450/3 | €15,265 | €12,675 | -€2,590 | -17.0% |
| Other amounts payable | 47/48 | €22,772 | €30,231 | +€7,459 | +32.8% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Non-recurring operating income | 76A | - | €26,905 | +€26,905 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,652 | €22,392 | +€10,740 | +92.2% |
| Other operating charges | 640/8 | €1,280 | €654 | -€626 | -48.9% |
| Gross operating margin | 9900 | €8,996 | €37,987 | +€28,991 | +322.3% |
| Operating profit (loss) | 9901 | -€3,937 | €14,941 | +€18,878 | |
| Financial income | 75/76B | €115 | €0 | -€115 | -100.0% |
| Recurring financial income | 75 | €115 | €0 | -€115 | -100.0% |
| Financial charges | 65/66B | €233 | €2,320 | +€2,087 | +895.6% |
| Recurring financial charges | 65 | €233 | €2,320 | +€2,087 | +895.6% |
| Profit (loss) for the period before taxes | 9903 | -€4,055 | €12,620 | +€16,675 | |
| Income taxes | 67/77 | €788 | €2,760 | +€1,972 | +250.1% |
| Profit (loss) for the period | 9904 | -€4,844 | €9,860 | +€14,704 | |
| Profit (loss) for the period to be appropriated | 9905 | -€4,844 | €9,860 | +€14,704 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.