VIURA: 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.
VIURA
Largest movements
- Current investments +€85,000
up €85,000 (+60.7%), from €140,000 to €225,000
- Tangible fixed assets -€35,075
down €35,075 (-4.5%), from €773,712 to €738,637
of which Land and buildings: -€32,010
- Cash -€21,379
down €21,379 (-87.7%), from €24,373 to €2,994
mainly Current investments (-€85,000) and Debts after one year (-€23,446)
- Reserves +€33,966
up €33,966 (+687%), from €4,948 to €38,914
- Debts after one year -€23,446
down €23,446 (-12.8%), from €183,306 to €159,860
- Gross operating margin -€13,228
down €13,228 (-13.3%), from €99,400 to €86,172
- Taxes +€12,521
up €12,521 (+4,243%), from €295 to €12,816
- Financial income +€2,988
up €2,988 (+110%), from €2,723 to €5,711
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 | €951,611 | €974,414 | +€22,803 | +2.4% |
| Fixed assets | 21/28 | €773,712 | €738,637 | -€35,075 | -4.5% |
| Tangible fixed assets | 22/27 | €773,712 | €738,637 | -€35,075 | -4.5% |
| Land and buildings | 22 | €734,669 | €702,660 | -€32,010 | -4.4% |
| Plant, machinery and equipment | 23 | €39,043 | €35,978 | -€3,065 | -7.9% |
| Current assets | 29/58 | €177,899 | €235,777 | +€57,878 | +32.5% |
| Amounts receivable within one year | 40/41 | €13,526 | €7,783 | -€5,743 | -42.5% |
| Trade receivables | 40 | €12,782 | €7,783 | -€4,999 | -39.1% |
| Other amounts receivable | 41 | €745 | - | -€745 | |
| Current investments | 50/53 | €140,000 | €225,000 | +€85,000 | +60.7% |
| Cash at bank and in hand | 54/58 | €24,373 | €2,994 | -€21,379 | -87.7% |
| Total equity and liabilities | 10/49 | €951,611 | €974,414 | +€22,803 | +2.4% |
| Equity | 10/15 | €104,948 | €138,914 | +€33,966 | +32.4% |
| Contributions | 10/11 | €100,000 | €100,000 | = | 0.0% |
| Reserves | 13 | €4,948 | €38,914 | +€33,966 | +687% |
| Distributable reserves | 133 | €4,948 | €38,914 | +€33,966 | +687% |
| Amounts payable | 17/49 | €846,663 | €835,501 | -€11,163 | -1.3% |
| Amounts payable after more than one year | 17 | €183,306 | €159,860 | -€23,446 | -12.8% |
| Financial debts | 170/4 | €183,306 | €159,860 | -€23,446 | -12.8% |
| Amounts payable within one year | 42/48 | €663,357 | €675,641 | +€12,284 | +1.9% |
| Current portion of amounts payable after more than one year | 42 | €23,151 | €23,446 | +€295 | +1.3% |
| Trade debts | 44 | €2,373 | €4,204 | +€1,831 | +77.1% |
| Suppliers | 440/4 | €2,373 | €4,204 | +€1,831 | +77.1% |
| Taxes, remuneration and social security | 45 | €1,461 | €4,145 | +€2,683 | +184% |
| Taxes | 450/3 | €1,461 | €1,750 | +€288 | +19.7% |
| Remuneration and social security | 454/9 | - | €2,395 | +€2,395 | |
| Other amounts payable | 47/48 | €636,371 | €643,845 | +€7,474 | +1.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €35,075 | €35,075 | = | 0.0% |
| Other operating charges | 640/8 | €5,387 | €5,612 | +€225 | +4.2% |
| Gross operating margin | 9900 | €99,400 | €86,172 | -€13,228 | -13.3% |
| Operating profit (loss) | 9901 | €58,938 | €45,486 | -€13,453 | -22.8% |
| Financial income | 75/76B | €2,723 | €5,711 | +€2,988 | +110% |
| Recurring financial income | 75 | €2,723 | €5,711 | +€2,988 | +110% |
| Financial charges | 65/66B | €3,240 | €3,064 | -€176 | -5.4% |
| Recurring financial charges | 65 | €3,240 | €3,064 | -€176 | -5.4% |
| Profit (loss) for the period before taxes | 9903 | €58,421 | €48,133 | -€10,289 | -17.6% |
| Income taxes | 67/77 | €295 | €12,816 | +€12,521 | +4,243% |
| Profit (loss) for the period | 9904 | €58,126 | €35,316 | -€22,810 | -39.2% |
| Profit (loss) for the period to be appropriated | 9905 | €58,126 | €35,316 | -€22,810 | -39.2% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.