VIRUPA: 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.
VIRUPA
Largest movements
- Receivables within one year +€58,519
up €58,519 (+202.1%), from €28,959 to €87,478
of which Other amounts receivable: +€57,707
- Cash +€18,315
up €18,315 (+752.2%), from €2,435 to €20,749
mainly Trade debts (+€61,165) and Net result for the year (+€17,492)
- Trade debts +€61,165
up €61,165 (+225.9%), from €27,072 to €88,237
- Profit (loss) carried forward +€17,492
up €17,492, from -€4,529 to €12,963
- Gross operating margin +€7,522
up €7,522 (+73.8%), from €10,196 to €17,718
- Financial charges -€1,122
down €1,122 (-75.9%), from €1,479 to €357
- Financial income +€646
new in 2025: €646
- Other operating charges -€398
down €398 (-43.6%), from €913 to €515
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 | €31,722 | €109,370 | +€77,648 | +244.8% |
| Current assets | 29/58 | €31,722 | €109,370 | +€77,648 | +244.8% |
| Amounts receivable within one year | 40/41 | €28,959 | €87,478 | +€58,519 | +202.1% |
| Trade receivables | 40 | €24,516 | €25,328 | +€812 | +3.3% |
| Other amounts receivable | 41 | €4,443 | €62,150 | +€57,707 | +1298.7% |
| Cash at bank and in hand | 54/58 | €2,435 | €20,749 | +€18,315 | +752.2% |
| Deferred charges and accrued income | 490/1 | €328 | €1,143 | +€815 | +248.2% |
| Total equity and liabilities | 10/49 | €31,722 | €109,370 | +€77,648 | +244.8% |
| Equity | 10/15 | €3,531 | €21,023 | +€17,492 | +495.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€4,529 | €12,963 | +€17,492 | |
| Amounts payable | 17/49 | €28,191 | €88,347 | +€60,156 | +213.4% |
| Amounts payable within one year | 42/48 | €28,191 | €88,347 | +€60,156 | +213.4% |
| Trade debts | 44 | €27,072 | €88,237 | +€61,165 | +225.9% |
| Suppliers | 440/4 | €27,072 | €88,237 | +€61,165 | +225.9% |
| Taxes, remuneration and social security | 45 | €1,119 | €109 | -€1,009 | -90.2% |
| Taxes | 450/3 | €1,119 | €109 | -€1,009 | -90.2% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €0 | - | = | |
| Non-recurring operating income | 76A | €6,250 | €0 | -€6,250 | -100.0% |
| Remuneration, social security and pensions | 62 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €0 | - | = | |
| Other operating charges | 640/8 | €913 | €515 | -€398 | -43.6% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €10,196 | €17,718 | +€7,522 | +73.8% |
| Operating profit (loss) | 9901 | €9,282 | €17,203 | +€7,920 | +85.3% |
| Financial income | 75/76B | - | €646 | +€646 | |
| Recurring financial income | 75 | - | €646 | +€646 | |
| Financial charges | 65/66B | €1,479 | €357 | -€1,122 | -75.9% |
| Recurring financial charges | 65 | €1,479 | €357 | -€1,122 | -75.9% |
| Profit (loss) for the period before taxes | 9903 | €7,803 | €17,492 | +€9,689 | +124.2% |
| Profit (loss) for the period | 9904 | €7,803 | €17,492 | +€9,689 | +124.2% |
| Profit (loss) for the period to be appropriated | 9905 | €7,803 | €17,492 | +€9,689 | +124.2% |
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 3 October 2026 via checked.be.