VIRTUAL RESONANCE: what changed
What changed
VIRTUAL RESONANCE
NACE 70.200, Business and other management consultancy
filed annual accounts (NBB)
Net result for the year
€45,337
2024 · €32,843+€12,494
Equity
€224,799
2024 · €202,462+€22,337
Cash
€227,031
2024 · €219,366+€7,666
Balance sheet total
€257,965
2024 · €233,651+€24,314
Largest movements
Assets
- Receivables within one year +€15,539
up €15,539 (+140%), from €11,095 to €26,634
of which Trade receivables: +€15,522
- Cash +€7,666
up €7,666 (+3.5%), from €219,366 to €227,031
mainly Net result for the year (+€45,337) and Other debts (+€3,027)
Equity and liabilities
- Reserves +€22,300
up €22,300 (+16.1%), from €138,424 to €160,724
- Other debts +€3,027
up €3,027 (+15.0%), from €20,212 to €23,240
Income statement
- Gross operating margin +€17,301
up €17,301 (+36.1%), from €47,971 to €65,272
- Taxes +€4,657
up €4,657 (+37.0%), from €12,580 to €17,238
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€32,843
Gross operating margin
+€17,301
Depreciation
-€483
Other operating charges
+€418
Financial income
-€39
Financial charges
-€46
Taxes
-€4,657
Result 2025
€45,337
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€34,618
Investment
-€3,952
Financing
-€23,000
Cash 2024
€219,366
From operations (derived)
+€34,618
Net result for the year
+€45,337
Depreciation
+€2,792
Receivables within one year
-€15,539
Smaller working-capital items
+€152
Trade debts
-€272
Tax, wage and social debts
-€880
Other debts
+€3,027
Investment (derived)
-€3,952
Investment in fixed assets (net)
-€3,952
Financing
-€23,000
Contributions, distributions and other
-€23,000
Cash 2025
€227,031
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €233,651 | €257,965 | +€24,314 | +10.4% |
| Fixed assets | 21/28 | €2,975 | €4,135 | +€1,160 | +39.0% |
| Tangible fixed assets | 22/27 | €2,975 | €4,135 | +€1,160 | +39.0% |
| Furniture and vehicles | 24 | €2,975 | €4,135 | +€1,160 | +39.0% |
| Current assets | 29/58 | €230,676 | €253,830 | +€23,154 | +10.0% |
| Amounts receivable within one year | 40/41 | €11,095 | €26,634 | +€15,539 | +140% |
| Trade receivables | 40 | €6,290 | €21,812 | +€15,522 | +247% |
| Other amounts receivable | 41 | €4,805 | €4,821 | +€16 | +0.3% |
| Cash at bank and in hand | 54/58 | €219,366 | €227,031 | +€7,666 | +3.5% |
| Deferred charges and accrued income | 490/1 | €215 | €165 | -€51 | -23.6% |
| Total equity and liabilities | 10/49 | €233,651 | €257,965 | +€24,314 | +10.4% |
| Equity | 10/15 | €202,462 | €224,799 | +€22,337 | +11.0% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €138,424 | €160,724 | +€22,300 | +16.1% |
| Distributable reserves | 133 | €138,424 | €160,724 | +€22,300 | +16.1% |
| Profit (loss) carried forward | 14 | €51,638 | €51,675 | +€37 | +0.1% |
| Amounts payable | 17/49 | €31,189 | €33,166 | +€1,977 | +6.3% |
| Amounts payable within one year | 42/48 | €30,504 | €32,379 | +€1,876 | +6.1% |
| Trade debts | 44 | €372 | €100 | -€272 | -73.1% |
| Suppliers | 440/4 | €372 | €100 | -€272 | -73.1% |
| Taxes, remuneration and social security | 45 | €9,919 | €9,039 | -€880 | -8.9% |
| Taxes | 450/3 | €7,919 | €9,039 | +€1,120 | +14.1% |
| Remuneration and social security | 454/9 | €2,000 | - | -€2,000 | |
| Other amounts payable | 47/48 | €20,212 | €23,240 | +€3,027 | +15.0% |
| Accrued charges and deferred income | 492/3 | €686 | €787 | +€101 | +14.8% |
| Non-recurring operating income | 76A | €482 | - | -€482 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,309 | €2,792 | +€483 | +20.9% |
| Other operating charges | 640/8 | €962 | €544 | -€418 | -43.4% |
| Gross operating margin | 9900 | €47,971 | €65,272 | +€17,301 | +36.1% |
| Operating profit (loss) | 9901 | €44,700 | €61,936 | +€17,236 | +38.6% |
| Financial income | 75/76B | €900 | €862 | -€39 | -4.3% |
| Recurring financial income | 75 | €900 | €862 | -€39 | -4.3% |
| Financial charges | 65/66B | €177 | €223 | +€46 | +26.0% |
| Recurring financial charges | 65 | €177 | €223 | +€46 | +26.0% |
| Profit (loss) for the period before taxes | 9903 | €45,424 | €62,575 | +€17,151 | +37.8% |
| Income taxes | 67/77 | €12,580 | €17,238 | +€4,657 | +37.0% |
| Profit (loss) for the period | 9904 | €32,843 | €45,337 | +€12,494 | +38.0% |
| Profit (loss) for the period to be appropriated | 9905 | €32,843 | €45,337 | +€12,494 | +38.0% |
Next steps
Work out how much credit to give this customer and on what payment terms.Credit check Check what to know before you do business with this company.Supplier due diligence Check whether you can accept this company as a client under the anti-money-laundering law.AML client file Compare this company with its sector.Sector benchmark
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.