Virtus Consulo: 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.
Virtus Consulo
Largest movements
- Cash +€25,594
up €25,594 (+216.1%), from €11,846 to €37,440
mainly Net result for the year (+€99,977) and Other debts (+€21,573)
- Deferred charges and accrued income +€12,500
new in 2025: €12,500
- Receivables within one year -€4,558
down €4,558 (-99.6%), from €4,576 to €18
of which Other amounts receivable: -€4,058
- Tangible fixed assets -€1,653
down €1,653 (-42.1%), from €3,925 to €2,272
- Other debts +€21,573
up €21,573 (+172.3%), from €12,520 to €34,093
- Tax, wage and social debts +€10,310
up €10,310 (+176.9%), from €5,828 to €16,138
- Gross operating margin +€117,116
up €117,116 (+533.1%), from €21,968 to €139,084
- Taxes +€31,991
up €31,991 (+649.2%), from €4,928 to €36,918
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.
Cash bridge derived
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 | €20,348 | €52,230 | +€31,883 | +156.7% |
| Fixed assets | 21/28 | €3,925 | €2,272 | -€1,653 | -42.1% |
| Tangible fixed assets | 22/27 | €3,925 | €2,272 | -€1,653 | -42.1% |
| Plant, machinery and equipment | 23 | €3,925 | €2,272 | -€1,653 | -42.1% |
| Current assets | 29/58 | €16,422 | €49,958 | +€33,536 | +204.2% |
| Amounts receivable within one year | 40/41 | €4,576 | €18 | -€4,558 | -99.6% |
| Trade receivables | 40 | €500 | - | -€500 | |
| Other amounts receivable | 41 | €4,076 | €18 | -€4,058 | -99.6% |
| Cash at bank and in hand | 54/58 | €11,846 | €37,440 | +€25,594 | +216.1% |
| Deferred charges and accrued income | 490/1 | - | €12,500 | +€12,500 | |
| Total equity and liabilities | 10/49 | €20,348 | €52,230 | +€31,883 | +156.7% |
| Equity | 10/15 | €2,000 | €2,000 | = | 0.0% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Amounts payable | 17/49 | €18,348 | €50,230 | +€31,883 | +173.8% |
| Amounts payable within one year | 42/48 | €18,348 | €50,230 | +€31,883 | +173.8% |
| Taxes, remuneration and social security | 45 | €5,828 | €16,138 | +€10,310 | +176.9% |
| Taxes | 450/3 | €5,828 | €16,138 | +€10,310 | +176.9% |
| Other amounts payable | 47/48 | €12,520 | €34,093 | +€21,573 | +172.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,015 | €1,653 | -€362 | -18.0% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €21,968 | €139,084 | +€117,116 | +533.1% |
| Operating profit (loss) | 9901 | €19,566 | €137,031 | +€117,466 | +600.4% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €122 | €136 | +€14 | +11.2% |
| Recurring financial charges | 65 | €122 | €136 | +€14 | +11.2% |
| Profit (loss) for the period before taxes | 9903 | €19,444 | €136,896 | +€117,452 | +604.1% |
| Income taxes | 67/77 | €4,928 | €36,918 | +€31,991 | +649.2% |
| Profit (loss) for the period | 9904 | €14,516 | €99,977 | +€85,461 | +588.7% |
| Profit (loss) for the period to be appropriated | 9905 | €14,516 | €99,977 | +€85,461 | +588.7% |
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 4 October 2026 via checked.be.