Virusspeedtest: 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.
Virusspeedtest
Largest movements
- Cash -€2,543
down €2,543 (-93.0%), from €2,734 to €192
mainly Net result for the year (-€6,144) and Trade debts (-€50)
- Receivables within one year -€1,096
down €1,096 (-4.1%), from €26,588 to €25,492
of which Trade receivables: -€1,000
- Reserves -€6,144
down €6,144 (-26.2%), from €23,491 to €17,347
- Other debts +€2,500
new in 2025: €2,500
- Gross operating margin -€22,672
down €22,672, from €17,572 to -€5,100
- Depreciation -€369
down €369 (-100.0%), from €369 to €0
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 | €29,541 | €25,847 | -€3,693 | -12.5% |
| Fixed assets | 21/28 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €0 | - | = | |
| Furniture and vehicles | 24 | €0 | - | = | |
| Current assets | 29/58 | €29,541 | €25,847 | -€3,693 | -12.5% |
| Amounts receivable within one year | 40/41 | €26,588 | €25,492 | -€1,096 | -4.1% |
| Trade receivables | 40 | €9,366 | €8,366 | -€1,000 | -10.7% |
| Other amounts receivable | 41 | €17,222 | €17,126 | -€96 | -0.6% |
| Cash at bank and in hand | 54/58 | €2,734 | €192 | -€2,543 | -93.0% |
| Deferred charges and accrued income | 490/1 | €218 | €163 | -€55 | -25.3% |
| Total equity and liabilities | 10/49 | €29,541 | €25,847 | -€3,693 | -12.5% |
| Equity | 10/15 | €29,491 | €23,347 | -€6,144 | -20.8% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Reserves | 13 | €23,491 | €17,347 | -€6,144 | -26.2% |
| Distributable reserves | 133 | €23,491 | €17,347 | -€6,144 | -26.2% |
| Amounts payable | 17/49 | €50 | €2,500 | +€2,450 | +4941.3% |
| Amounts payable within one year | 42/48 | €50 | €2,500 | +€2,450 | +4941.3% |
| Trade debts | 44 | €50 | €0 | -€50 | -100.0% |
| Suppliers | 440/4 | €50 | €0 | -€50 | -100.0% |
| Other amounts payable | 47/48 | - | €2,500 | +€2,500 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €369 | €0 | -€369 | -100.0% |
| Other operating charges | 640/8 | €951 | €854 | -€98 | -10.3% |
| Gross operating margin | 9900 | €17,572 | -€5,100 | -€22,672 | |
| Operating profit (loss) | 9901 | €16,251 | -€5,954 | -€22,205 | |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €279 | €190 | -€89 | -31.9% |
| Recurring financial charges | 65 | €279 | €190 | -€89 | -31.9% |
| Profit (loss) for the period before taxes | 9903 | €15,972 | -€6,144 | -€22,116 | |
| Profit (loss) for the period | 9904 | €15,972 | -€6,144 | -€22,116 | |
| Profit (loss) for the period to be appropriated | 9905 | €15,972 | -€6,144 | -€22,116 |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.