VIRTURA: 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.
VIRTURA
Largest movements
- Cash -€12,148
down €12,148 (-57.2%), from €21,252 to €9,104
mainly Stocks and contracts (-€7,000) and Receivables within one year (-€3,690)
- Stocks and contracts +€7,000
new in 2025: €7,000
- Receivables within one year +€3,690
up €3,690 (+53.5%), from €6,891 to €10,581
of which Trade receivables: +€3,690
- Deferred charges and accrued income +€2,745
new in 2025: €2,745
- Trade debts +€6,975
up €6,975 (+2,814%), from €248 to €7,223
- Other debts -€3,547
down €3,547 (-84.4%), from €4,200 to €653
- Tax, wage and social debts -€2,286
down €2,286 (-51.6%), from €4,430 to €2,144
- Gross operating margin -€10,832
down €10,832 (-81.6%), from €13,274 to €2,442
- Financial income -€8,339
no longer reported in 2025 (was €8,339)
- Taxes -€1,871
down €1,871 (-72.8%), from €2,568 to €697
- Other operating charges +€1,383
up €1,383 (+2,384%), from €58 to €1,441
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 | €28,143 | €29,430 | +€1,287 | +4.6% |
| Current assets | 29/58 | €28,143 | €29,430 | +€1,287 | +4.6% |
| Stocks and contracts in progress | 3 | - | €7,000 | +€7,000 | |
| Contracts in progress | 37 | - | €7,000 | +€7,000 | |
| Amounts receivable within one year | 40/41 | €6,891 | €10,581 | +€3,690 | +53.5% |
| Trade receivables | 40 | €4,459 | €8,149 | +€3,690 | +82.7% |
| Other amounts receivable | 41 | €2,432 | €2,432 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €21,252 | €9,104 | -€12,148 | -57.2% |
| Deferred charges and accrued income | 490/1 | - | €2,745 | +€2,745 | |
| Total equity and liabilities | 10/49 | €28,143 | €29,430 | +€1,287 | +4.6% |
| Equity | 10/15 | €19,265 | €19,410 | +€145 | +0.8% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €17,265 | €17,410 | +€145 | +0.8% |
| Amounts payable | 17/49 | €8,878 | €10,020 | +€1,142 | +12.9% |
| Amounts payable within one year | 42/48 | €8,878 | €10,020 | +€1,142 | +12.9% |
| Trade debts | 44 | €248 | €7,223 | +€6,975 | +2,814% |
| Suppliers | 440/4 | €248 | €7,223 | +€6,975 | +2,814% |
| Taxes, remuneration and social security | 45 | €4,430 | €2,144 | -€2,286 | -51.6% |
| Taxes | 450/3 | €4,430 | €2,144 | -€2,286 | -51.6% |
| Other amounts payable | 47/48 | €4,200 | €653 | -€3,547 | -84.4% |
| Other operating charges | 640/8 | €58 | €1,441 | +€1,383 | +2,384% |
| Gross operating margin | 9900 | €13,274 | €2,442 | -€10,832 | -81.6% |
| Operating profit (loss) | 9901 | €13,216 | €1,001 | -€12,215 | -92.4% |
| Financial income | 75/76B | €8,339 | - | -€8,339 | |
| Recurring financial income | 75 | €8,339 | - | -€8,339 | |
| Financial charges | 65/66B | €130 | €158 | +€28 | +21.5% |
| Recurring financial charges | 65 | €130 | €158 | +€28 | +21.5% |
| Profit (loss) for the period before taxes | 9903 | €21,425 | €842 | -€20,583 | -96.1% |
| Income taxes | 67/77 | €2,568 | €697 | -€1,871 | -72.8% |
| Profit (loss) for the period | 9904 | €18,857 | €145 | -€18,712 | -99.2% |
| Profit (loss) for the period to be appropriated | 9905 | €18,857 | €145 | -€18,712 | -99.2% |
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 16 October 2026 via checked.be.