VUIRA CAPITAL: 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.
VUIRA CAPITAL
Largest movements
- Receivables within one year -€60,061
down €60,061 (-85.6%), from €70,128 to €10,067
of which Other amounts receivable: -€58,971
- Cash +€38,414
up €38,414 (+399%), from €9,631 to €48,044
mainly Receivables within one year (+€60,061) and Net result for the year (+€52,608)
- Profit (loss) carried forward -€61,743
down €61,743 (-100.0%), from €61,750 to €8
- Tax, wage and social debts +€15,739
up €15,739 (+108%), from €14,538 to €30,277
of which Taxes: +€14,112
- Other debts +€11,324
new in 2025: €11,324
- Debts after one year +€10,000
new in 2025: €10,000
- Trade debts +€3,939
up €3,939 (+33.1%), from €11,893 to €15,832
- Gross operating margin +€32,085
up €32,085 (+76.8%), from €41,802 to €73,887
- Taxes +€6,185
up €6,185 (+70.3%), from €8,796 to €14,981
- Financial income -€2,824
down €2,824 (-100.0%), from €2,825 to €1
- Depreciation +€2,031
up €2,031 (+94.1%), from €2,159 to €4,190
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 | €90,181 | €69,442 | -€20,740 | -23.0% |
| Fixed assets | 21/28 | €10,103 | €10,851 | +€748 | +7.4% |
| Tangible fixed assets | 22/27 | €10,103 | €10,851 | +€748 | +7.4% |
| Furniture and vehicles | 24 | €1,832 | €4,298 | +€2,466 | +135% |
| Other tangible fixed assets | 26 | €8,271 | €6,553 | -€1,718 | -20.8% |
| Current assets | 29/58 | €80,079 | €58,591 | -€21,488 | -26.8% |
| Amounts receivable within one year | 40/41 | €70,128 | €10,067 | -€60,061 | -85.6% |
| Trade receivables | 40 | €11,153 | €10,063 | -€1,090 | -9.8% |
| Other amounts receivable | 41 | €58,976 | €5 | -€58,971 | -100.0% |
| Cash at bank and in hand | 54/58 | €9,631 | €48,044 | +€38,414 | +399% |
| Deferred charges and accrued income | 490/1 | €320 | €480 | +€160 | +49.9% |
| Total equity and liabilities | 10/49 | €90,181 | €69,442 | -€20,740 | -23.0% |
| Equity | 10/15 | €63,750 | €2,008 | -€61,743 | -96.9% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €61,750 | €8 | -€61,743 | -100.0% |
| Amounts payable | 17/49 | €26,431 | €67,434 | +€41,003 | +155% |
| Amounts payable after more than one year | 17 | - | €10,000 | +€10,000 | |
| Other amounts payable | 178/9 | - | €10,000 | +€10,000 | |
| Amounts payable within one year | 42/48 | €26,431 | €57,434 | +€31,003 | +117% |
| Trade debts | 44 | €11,893 | €15,832 | +€3,939 | +33.1% |
| Suppliers | 440/4 | €11,893 | €15,832 | +€3,939 | +33.1% |
| Taxes, remuneration and social security | 45 | €14,538 | €30,277 | +€15,739 | +108% |
| Taxes | 450/3 | €14,538 | €28,650 | +€14,112 | +97.1% |
| Remuneration and social security | 454/9 | - | €1,627 | +€1,627 | |
| Other amounts payable | 47/48 | - | €11,324 | +€11,324 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,159 | €4,190 | +€2,031 | +94.1% |
| Other operating charges | 640/8 | €1,527 | €1,259 | -€268 | -17.6% |
| Gross operating margin | 9900 | €41,802 | €73,887 | +€32,085 | +76.8% |
| Operating profit (loss) | 9901 | €38,116 | €68,438 | +€30,322 | +79.6% |
| Financial income | 75/76B | €2,825 | €1 | -€2,824 | -100.0% |
| Recurring financial income | 75 | €2,825 | €1 | -€2,824 | -100.0% |
| Financial charges | 65/66B | €1,038 | €849 | -€189 | -18.2% |
| Recurring financial charges | 65 | €1,038 | €849 | -€189 | -18.2% |
| Profit (loss) for the period before taxes | 9903 | €39,903 | €67,589 | +€27,686 | +69.4% |
| Income taxes | 67/77 | €8,796 | €14,981 | +€6,185 | +70.3% |
| Profit (loss) for the period | 9904 | €31,107 | €52,608 | +€21,501 | +69.1% |
| Profit (loss) for the period to be appropriated | 9905 | €31,107 | €52,608 | +€21,501 | +69.1% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.