V.I.C.: 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.
V.I.C.
Largest movements
- Receivables within one year +€14,073
up €14,073 (+97.7%), from €14,405 to €28,478
of which Trade receivables: +€12,379
- Deferred charges and accrued income -€4,789
down €4,789 (-95.8%), from €5,000 to €211
- Cash +€2,028
up €2,028 (+163.7%), from €1,239 to €3,267
mainly Net result for the year (+€8,011) and Deferred charges and accrued income (+€4,789)
- Profit (loss) carried forward +€8,011
up €8,011 (+78.1%), from -€10,257 to -€2,246
- Tax, wage and social debts +€3,606
up €3,606 (+21.6%), from €16,731 to €20,338
of which Taxes: +€4,871
- Gross operating margin +€33,664
up €33,664 (+127.2%), from €26,468 to €60,132
- Staff costs +€18,043
up €18,043 (+54.8%), from €32,928 to €50,971
- Other operating charges +€637
new in 2025: €637
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 | €20,644 | €31,956 | +€11,312 | +54.8% |
| Current assets | 29/58 | €20,644 | €31,956 | +€11,312 | +54.8% |
| Amounts receivable within one year | 40/41 | €14,405 | €28,478 | +€14,073 | +97.7% |
| Trade receivables | 40 | €14,405 | €26,783 | +€12,379 | +85.9% |
| Other amounts receivable | 41 | - | €1,695 | +€1,695 | |
| Cash at bank and in hand | 54/58 | €1,239 | €3,267 | +€2,028 | +163.7% |
| Deferred charges and accrued income | 490/1 | €5,000 | €211 | -€4,789 | -95.8% |
| Total equity and liabilities | 10/49 | €20,644 | €31,956 | +€11,312 | +54.8% |
| Equity | 10/15 | -€5,257 | €2,754 | +€8,011 | |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€10,257 | -€2,246 | +€8,011 | +78.1% |
| Amounts payable | 17/49 | €25,901 | €29,202 | +€3,301 | +12.7% |
| Amounts payable within one year | 42/48 | €25,901 | €29,202 | +€3,301 | +12.7% |
| Trade debts | 44 | €3,940 | €3,820 | -€120 | -3.0% |
| Suppliers | 440/4 | €3,940 | €3,820 | -€120 | -3.0% |
| Taxes, remuneration and social security | 45 | €16,731 | €20,338 | +€3,606 | +21.6% |
| Taxes | 450/3 | €4,577 | €9,448 | +€4,871 | +106.4% |
| Remuneration and social security | 454/9 | €12,154 | €10,889 | -€1,265 | -10.4% |
| Other amounts payable | 47/48 | €5,230 | €5,045 | -€185 | -3.5% |
| Remuneration, social security and pensions | 62 | €32,928 | €50,971 | +€18,043 | +54.8% |
| Other operating charges | 640/8 | - | €637 | +€637 | |
| Gross operating margin | 9900 | €26,468 | €60,132 | +€33,664 | +127.2% |
| Operating profit (loss) | 9901 | -€6,461 | €8,523 | +€14,984 | |
| Financial charges | 65/66B | €47 | €483 | +€437 | +939.2% |
| Recurring financial charges | 65 | €47 | €483 | +€437 | +939.2% |
| Profit (loss) for the period before taxes | 9903 | -€6,507 | €8,040 | +€14,547 | |
| Income taxes | 67/77 | - | €29 | +€29 | |
| Profit (loss) for the period | 9904 | -€6,507 | €8,011 | +€14,518 | |
| Profit (loss) for the period to be appropriated | 9905 | -€6,507 | €8,011 | +€14,518 |
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 5 October 2026 via checked.be.