BE Viking: 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.
BE Viking
Largest movements
- Receivables within one year +€26,088
up €26,088 (+46.8%), from €55,686 to €81,774
of which Trade receivables: +€20,005
- Tangible fixed assets -€1,713
down €1,713 (-7.6%), from €22,515 to €20,802
of which Furniture and vehicles: -€2,739
- Trade debts +€15,326
up €15,326 (+1356.2%), from €1,130 to €16,456
- Profit (loss) carried forward +€9,769
up €9,769 (+381.3%), from €2,562 to €12,331
- Gross operating margin +€9,509
up €9,509 (+134.1%), from €7,090 to €16,600
- Taxes +€1,979
up €1,979 (+210.7%), from €939 to €2,919
- Depreciation +€1,524
up €1,524 (+32.3%), from €4,722 to €6,245
- Financial income +€841
up €841 (+31.7%), from €2,652 to €3,493
- Other operating charges -€244
down €244 (-25.4%), from €963 to €719
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 | €121,636 | €146,328 | +€24,692 | +20.3% |
| Fixed assets | 21/28 | €37,515 | €35,802 | -€1,713 | -4.6% |
| Tangible fixed assets | 22/27 | €22,515 | €20,802 | -€1,713 | -7.6% |
| Plant, machinery and equipment | 23 | €13,718 | €14,744 | +€1,026 | +7.5% |
| Furniture and vehicles | 24 | €8,797 | €6,057 | -€2,739 | -31.1% |
| Financial fixed assets | 28 | €15,000 | €15,000 | = | 0.0% |
| Current assets | 29/58 | €84,121 | €110,526 | +€26,405 | +31.4% |
| Amounts receivable within one year | 40/41 | €55,686 | €81,774 | +€26,088 | +46.8% |
| Trade receivables | 40 | €10,057 | €30,062 | +€20,005 | +198.9% |
| Other amounts receivable | 41 | €45,629 | €51,711 | +€6,083 | +13.3% |
| Cash at bank and in hand | 54/58 | €26,794 | €27,321 | +€526 | +2.0% |
| Deferred charges and accrued income | 490/1 | €1,641 | €1,431 | -€209 | -12.8% |
| Total equity and liabilities | 10/49 | €121,636 | €146,328 | +€24,692 | +20.3% |
| Equity | 10/15 | €117,529 | €127,298 | +€9,769 | +8.3% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Reserves | 13 | €114,867 | €114,867 | = | 0.0% |
| Distributable reserves | 133 | €114,867 | €114,867 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,562 | €12,331 | +€9,769 | +381.3% |
| Amounts payable | 17/49 | €4,106 | €19,029 | +€14,923 | +363.4% |
| Amounts payable within one year | 42/48 | €4,106 | €19,029 | +€14,923 | +363.4% |
| Trade debts | 44 | €1,130 | €16,456 | +€15,326 | +1356.2% |
| Suppliers | 440/4 | €1,130 | €16,456 | +€15,326 | +1356.2% |
| Taxes, remuneration and social security | 45 | €2,976 | €2,573 | -€403 | -13.5% |
| Taxes | 450/3 | €2,976 | €2,573 | -€403 | -13.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,722 | €6,245 | +€1,524 | +32.3% |
| Other operating charges | 640/8 | €963 | €719 | -€244 | -25.4% |
| Gross operating margin | 9900 | €7,090 | €16,600 | +€9,509 | +134.1% |
| Operating profit (loss) | 9901 | €1,406 | €9,636 | +€8,230 | +585.4% |
| Financial income | 75/76B | €2,652 | €3,493 | +€841 | +31.7% |
| Recurring financial income | 75 | €2,652 | €3,493 | +€841 | +31.7% |
| Financial charges | 65/66B | €556 | €442 | -€114 | -20.6% |
| Recurring financial charges | 65 | €556 | €442 | -€114 | -20.6% |
| Profit (loss) for the period before taxes | 9903 | €3,501 | €12,687 | +€9,186 | +262.3% |
| Income taxes | 67/77 | €939 | €2,919 | +€1,979 | +210.7% |
| Profit (loss) for the period | 9904 | €2,562 | €9,769 | +€7,207 | +281.3% |
| Profit (loss) for the period to be appropriated | 9905 | €2,562 | €9,769 | +€7,207 | +281.3% |
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 7 October 2026 via checked.be.