VICA: 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.
VICA
Largest movements
No asset line moved by more than 1% of the balance sheet total.
- Profit (loss) carried forward -€1,297
down €1,297 (-6.9%), from -€18,765 to -€20,062
- Trade debts +€747
up €747 (+61.6%), from €1,212 to €1,959
- Other debts +€649
up €649 (+2.6%), from €25,225 to €25,875
- Short-term financial debts -€152
no longer reported in 2025 (was €152)
- Gross operating margin +€712
up €712 (+51.9%), from -€1,371 to -€660
- Other operating charges +€449
up €449 (+449.3%), from €100 to €548
- Financial charges -€177
down €177 (-66.5%), from €266 to €89
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 | €13,584 | €13,532 | -€53 | -0.4% |
| Fixed assets | 21/28 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €0 | - | = | |
| Furniture and vehicles | 24 | €0 | - | = | |
| Current assets | 29/58 | €13,584 | €13,532 | -€53 | -0.4% |
| Stocks and contracts in progress | 3 | €12,529 | €12,529 | = | 0.0% |
| Stocks | 30/36 | €12,529 | €12,529 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €1,050 | €941 | -€109 | -10.4% |
| Trade receivables | 40 | €237 | - | -€237 | |
| Other amounts receivable | 41 | €813 | €941 | +€127 | +15.6% |
| Cash at bank and in hand | 54/58 | €5 | €13 | +€8 | +145.8% |
| Deferred charges and accrued income | 490/1 | - | €49 | +€49 | |
| Total equity and liabilities | 10/49 | €13,584 | €13,532 | -€53 | -0.4% |
| Equity | 10/15 | -€13,005 | -€14,302 | -€1,297 | -10.0% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €4,760 | €4,760 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €2,900 | €2,900 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€18,765 | -€20,062 | -€1,297 | -6.9% |
| Amounts payable | 17/49 | €26,589 | €27,834 | +€1,245 | +4.7% |
| Amounts payable within one year | 42/48 | €26,589 | €27,834 | +€1,245 | +4.7% |
| Financial debts | 43 | €152 | - | -€152 | |
| Credit institutions | 430/8 | €152 | - | -€152 | |
| Trade debts | 44 | €1,212 | €1,959 | +€747 | +61.6% |
| Suppliers | 440/4 | €1,212 | €1,959 | +€747 | +61.6% |
| Other amounts payable | 47/48 | €25,225 | €25,875 | +€649 | +2.6% |
| Other operating charges | 640/8 | €100 | €548 | +€449 | +449.3% |
| Gross operating margin | 9900 | -€1,371 | -€660 | +€712 | +51.9% |
| Operating profit (loss) | 9901 | -€1,471 | -€1,208 | +€263 | +17.9% |
| Financial charges | 65/66B | €266 | €89 | -€177 | -66.5% |
| Recurring financial charges | 65 | €266 | €89 | -€177 | -66.5% |
| Profit (loss) for the period before taxes | 9903 | -€1,737 | -€1,297 | +€440 | +25.3% |
| Profit (loss) for the period | 9904 | -€1,737 | -€1,297 | +€440 | +25.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,737 | -€1,297 | +€440 | +25.3% |
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 10 October 2026 via checked.be.