VIRUS.PLUS: 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.
VIRUS.PLUS
Largest movements
- Tangible fixed assets -€10,428
down €10,428 (-33.2%), from €31,393 to €20,965
of which Furniture and vehicles: -€8,823
- Cash +€4,285
up €4,285 (+46.8%), from €9,150 to €13,434
mainly Depreciation (+€12,921) and Other debts (+€3,534)
- Profit (loss) carried forward -€9,727
down €9,727, from €8,700 to -€1,027
- Other debts +€3,534
up €3,534 (+19.4%), from €18,251 to €21,786
- Gross operating margin +€11,991
up €11,991, from -€7,535 to €4,456
- Other operating charges +€366
up €366 (+64.1%), from €570 to €936
- Depreciation -€138
down €138 (-1.1%), from €13,059 to €12,921
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 | €46,190 | €40,070 | -€6,119 | -13.2% |
| Fixed assets | 21/28 | €31,393 | €20,965 | -€10,428 | -33.2% |
| Tangible fixed assets | 22/27 | €31,393 | €20,965 | -€10,428 | -33.2% |
| Land and buildings | 22 | €13,216 | €12,098 | -€1,117 | -8.5% |
| Plant, machinery and equipment | 23 | €619 | €131 | -€488 | -78.8% |
| Furniture and vehicles | 24 | €17,559 | €8,735 | -€8,823 | -50.2% |
| Current assets | 29/58 | €14,797 | €19,105 | +€4,309 | +29.1% |
| Amounts receivable within one year | 40/41 | €5,507 | €5,474 | -€33 | -0.6% |
| Trade receivables | 40 | €4,935 | €5,474 | +€539 | +10.9% |
| Other amounts receivable | 41 | €572 | - | -€572 | |
| Cash at bank and in hand | 54/58 | €9,150 | €13,434 | +€4,285 | +46.8% |
| Deferred charges and accrued income | 490/1 | €140 | €197 | +€58 | +41.4% |
| Total equity and liabilities | 10/49 | €46,190 | €40,070 | -€6,119 | -13.2% |
| Equity | 10/15 | €27,300 | €17,574 | -€9,727 | -35.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €8,700 | -€1,027 | -€9,727 | |
| Amounts payable | 17/49 | €18,890 | €22,497 | +€3,607 | +19.1% |
| Amounts payable within one year | 42/48 | €18,890 | €22,497 | +€3,607 | +19.1% |
| Trade debts | 44 | €322 | €218 | -€105 | -32.5% |
| Suppliers | 440/4 | €322 | €218 | -€105 | -32.5% |
| Taxes, remuneration and social security | 45 | €316 | €494 | +€178 | +56.2% |
| Taxes | 450/3 | €316 | €494 | +€178 | +56.2% |
| Other amounts payable | 47/48 | €18,251 | €21,786 | +€3,534 | +19.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,059 | €12,921 | -€138 | -1.1% |
| Other operating charges | 640/8 | €570 | €936 | +€366 | +64.1% |
| Gross operating margin | 9900 | -€7,535 | €4,456 | +€11,991 | |
| Operating profit (loss) | 9901 | -€21,165 | -€9,401 | +€11,764 | +55.6% |
| Financial income | 75/76B | €2 | €7 | +€5 | +289.4% |
| Recurring financial income | 75 | €2 | €7 | +€5 | +289.4% |
| Financial charges | 65/66B | €125 | €157 | +€33 | +26.2% |
| Recurring financial charges | 65 | €125 | €120 | -€5 | -3.9% |
| Non-recurring financial charges | 66B | - | €37 | +€37 | |
| Profit (loss) for the period before taxes | 9903 | -€21,287 | -€9,550 | +€11,737 | +55.1% |
| Income taxes | 67/77 | €174 | €176 | +€2 | +1.0% |
| Profit (loss) for the period | 9904 | -€21,462 | -€9,727 | +€11,735 | +54.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€21,462 | -€9,727 | +€11,735 | +54.7% |
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 1 October 2026 via checked.be.