de Viking: 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.
de Viking
Largest movements
- Cash -€91,757
down €91,757 (-66.4%), from €138,226 to €46,469
mainly Other debts (-€58,372) and Contributions, distributions and other (-€33,700)
- Tangible fixed assets +€17,929
up €17,929 (+627.2%), from €2,859 to €20,787
- Receivables within one year +€11,728
up €11,728 (+88.9%), from €13,194 to €24,922
of which Trade receivables: +€10,840
- Deferred charges and accrued income +€2,458
up €2,458 (+969.8%), from €253 to €2,711
- Other debts -€58,372
down €58,372 (-30.9%), from €188,802 to €130,430
- Depreciation +€6,550
up €6,550 (+242.9%), from €2,697 to €9,247
- Taxes -€4,352
down €4,352 (-36.0%), from €12,075 to €7,723
- Financial charges -€534
down €534 (-47.8%), from €1,118 to €583
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 | €207,591 | €147,948 | -€59,643 | -28.7% |
| Fixed assets | 21/28 | €55,918 | €73,846 | +€17,929 | +32.1% |
| Tangible fixed assets | 22/27 | €2,859 | €20,787 | +€17,929 | +627.2% |
| Furniture and vehicles | 24 | €2,859 | €20,787 | +€17,929 | +627.2% |
| Financial fixed assets | 28 | €53,059 | €53,059 | = | 0.0% |
| Current assets | 29/58 | €151,674 | €74,102 | -€77,571 | -51.1% |
| Amounts receivable within one year | 40/41 | €13,194 | €24,922 | +€11,728 | +88.9% |
| Trade receivables | 40 | €13,194 | €24,034 | +€10,840 | +82.2% |
| Other amounts receivable | 41 | - | €888 | +€888 | |
| Cash at bank and in hand | 54/58 | €138,226 | €46,469 | -€91,757 | -66.4% |
| Deferred charges and accrued income | 490/1 | €253 | €2,711 | +€2,458 | +969.8% |
| Total equity and liabilities | 10/49 | €207,591 | €147,948 | -€59,643 | -28.7% |
| Equity | 10/15 | €3,173 | €3,020 | -€153 | -4.8% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €173 | €20 | -€153 | -88.7% |
| Amounts payable | 17/49 | €204,418 | €144,929 | -€59,489 | -29.1% |
| Amounts payable within one year | 42/48 | €204,418 | €144,929 | -€59,489 | -29.1% |
| Trade debts | 44 | - | €617 | +€617 | |
| Suppliers | 440/4 | - | €617 | +€617 | |
| Taxes, remuneration and social security | 45 | €15,616 | €13,881 | -€1,735 | -11.1% |
| Taxes | 450/3 | €15,616 | €13,881 | -€1,735 | -11.1% |
| Other amounts payable | 47/48 | €188,802 | €130,430 | -€58,372 | -30.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,697 | €9,247 | +€6,550 | +242.9% |
| Other operating charges | 640/8 | €387 | €737 | +€350 | +90.4% |
| Gross operating margin | 9900 | €51,451 | €51,837 | +€386 | +0.8% |
| Operating profit (loss) | 9901 | €48,367 | €41,853 | -€6,514 | -13.5% |
| Financial income | 75/76B | €6 | - | -€6 | |
| Recurring financial income | 75 | €6 | - | -€6 | |
| Financial charges | 65/66B | €1,118 | €583 | -€534 | -47.8% |
| Recurring financial charges | 65 | €1,118 | €583 | -€534 | -47.8% |
| Profit (loss) for the period before taxes | 9903 | €47,256 | €41,270 | -€5,986 | -12.7% |
| Income taxes | 67/77 | €12,075 | €7,723 | -€4,352 | -36.0% |
| Profit (loss) for the period | 9904 | €35,181 | €33,547 | -€1,634 | -4.6% |
| Profit (loss) for the period to be appropriated | 9905 | €35,181 | €33,547 | -€1,634 | -4.6% |
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 11 October 2026 via checked.be.