Virtuosa Consulting: what changed
What changed
Virtuosa Consulting
NACE 82.990, Other business support services
filed annual accounts (NBB)
Net result for the year
€102,104
2024 · €85,187+€16,917
Equity
€109,519
2024 · €257,415-€147,896
Cash
€93,646
2024 · €88,769+€4,878
Balance sheet total
€424,119
2024 · €363,435+€60,683
Largest movements
Assets
- Current investments +€50,000
up €50,000 (+25.0%), from €199,900 to €249,900
- Cash +€4,878
up €4,878 (+5.5%), from €88,769 to €93,646
mainly Other debts (+€179,841) and Net result for the year (+€102,104)
Equity and liabilities
- Other debts +€179,841
up €179,841 (+551%), from €32,659 to €212,500
- Profit (loss) carried forward -€147,896
down €147,896 (-58.0%), from €254,915 to €107,019
- Tax, wage and social debts +€17,633
up €17,633 (+48.5%), from €36,379 to €54,012
- Provisions +€11,391
up €11,391 (+33.2%), from €34,270 to €45,662
Income statement
- Provisions -€22,879
down €22,879 (-66.8%), from €34,270 to €11,391
- Gross operating margin -€5,480
down €5,480 (-2.8%), from €195,352 to €189,872
- Depreciation +€2,105
up €2,105 (+35.6%), from €5,921 to €8,026
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
€85,187
Gross operating margin
-€5,480
Depreciation
-€2,105
Provisions
+€22,879
Other operating charges
-€726
Financial income
+€54
Financial charges
+€1,709
Taxes
+€586
Result 2025
€102,104
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
+€313,768
Investment
-€58,890
Financing
-€250,000
Cash 2024
€88,769
From operations (derived)
+€313,768
Net result for the year
+€102,104
Depreciation
+€8,026
Receivables within one year
-€3,797
Deferred charges and accrued income
-€1,145
Provisions
+€11,391
Trade debts
-€286
Tax, wage and social debts
+€17,633
Other debts
+€179,841
Investment (derived)
-€58,890
Investment in fixed assets (net)
-€8,890
Current investments
-€50,000
Financing
-€250,000
Contributions, distributions and other
-€250,000
Cash 2025
€93,646
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €363,435 | €424,119 | +€60,683 | +16.7% |
| Fixed assets | 21/28 | €47,709 | €48,573 | +€864 | +1.8% |
| Tangible fixed assets | 22/27 | €47,709 | €48,573 | +€864 | +1.8% |
| Furniture and vehicles | 24 | €5,632 | €8,868 | +€3,237 | +57.5% |
| Other tangible fixed assets | 26 | €42,078 | €39,704 | -€2,373 | -5.6% |
| Current assets | 29/58 | €315,726 | €375,546 | +€59,820 | +18.9% |
| Amounts receivable within one year | 40/41 | €25,094 | €28,892 | +€3,797 | +15.1% |
| Trade receivables | 40 | €23,820 | €24,253 | +€433 | +1.8% |
| Other amounts receivable | 41 | €1,275 | €4,639 | +€3,364 | +264% |
| Current investments | 50/53 | €199,900 | €249,900 | +€50,000 | +25.0% |
| Cash at bank and in hand | 54/58 | €88,769 | €93,646 | +€4,878 | +5.5% |
| Deferred charges and accrued income | 490/1 | €1,963 | €3,108 | +€1,145 | +58.3% |
| Total equity and liabilities | 10/49 | €363,435 | €424,119 | +€60,683 | +16.7% |
| Equity | 10/15 | €257,415 | €109,519 | -€147,896 | -57.5% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €254,915 | €107,019 | -€147,896 | -58.0% |
| Provisions and deferred taxes | 16 | €34,270 | €45,662 | +€11,391 | +33.2% |
| Provisions for liabilities and charges | 160/5 | €34,270 | €45,662 | +€11,391 | +33.2% |
| Other liabilities and charges | 164/5 | €34,270 | €45,662 | +€11,391 | +33.2% |
| Amounts payable | 17/49 | €71,750 | €268,938 | +€197,188 | +275% |
| Amounts payable within one year | 42/48 | €71,750 | €268,938 | +€197,188 | +275% |
| Trade debts | 44 | €2,712 | €2,426 | -€286 | -10.5% |
| Suppliers | 440/4 | €2,712 | €2,426 | -€286 | -10.5% |
| Taxes, remuneration and social security | 45 | €36,379 | €54,012 | +€17,633 | +48.5% |
| Taxes | 450/3 | €36,379 | €54,012 | +€17,633 | +48.5% |
| Other amounts payable | 47/48 | €32,659 | €212,500 | +€179,841 | +551% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,921 | €8,026 | +€2,105 | +35.6% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | €34,270 | €11,391 | -€22,879 | -66.8% |
| Other operating charges | 640/8 | €323 | €1,050 | +€726 | +225% |
| Gross operating margin | 9900 | €195,352 | €189,872 | -€5,480 | -2.8% |
| Operating profit (loss) | 9901 | €154,837 | €169,405 | +€14,568 | +9.4% |
| Financial income | 75/76B | €18 | €72 | +€54 | +298% |
| Recurring financial income | 75 | €18 | €72 | +€54 | +298% |
| Financial charges | 65/66B | €33,750 | €32,041 | -€1,709 | -5.1% |
| Recurring financial charges | 65 | €33,750 | €32,041 | -€1,709 | -5.1% |
| Profit (loss) for the period before taxes | 9903 | €121,105 | €137,436 | +€16,331 | +13.5% |
| Income taxes | 67/77 | €35,918 | €35,332 | -€586 | -1.6% |
| Profit (loss) for the period | 9904 | €85,187 | €102,104 | +€16,917 | +19.9% |
| Profit (loss) for the period to be appropriated | 9905 | €85,187 | €102,104 | +€16,917 | +19.9% |
Next steps
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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 2 November 2026 via checked.be.