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
- Tangible fixed assets -€4,125
down €4,125 (-4.6%), from €88,892 to €84,767
- Cash +€1,818
up €1,818 (+10.4%), from €17,429 to €19,247
mainly Depreciation (+€4,125) and Net result for the year (+€1,523)
- Debts after one year -€4,110
down €4,110 (-4.1%), from €100,029 to €95,918
- Profit (loss) carried forward +€1,523
up €1,523 (+5.9%), from -€25,879 to -€24,357
- Gross operating margin +€921
up €921 (+12.5%), from €7,386 to €8,307
- Depreciation -€422
down €422 (-9.3%), from €4,547 to €4,125
- Financial charges -€171
down €171 (-11.8%), from €1,458 to €1,286
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 | €106,419 | €104,117 | -€2,302 | -2.2% |
| Fixed assets | 21/28 | €88,892 | €84,767 | -€4,125 | -4.6% |
| Tangible fixed assets | 22/27 | €88,892 | €84,767 | -€4,125 | -4.6% |
| Land and buildings | 22 | €88,892 | €84,767 | -€4,125 | -4.6% |
| Current assets | 29/58 | €17,527 | €19,350 | +€1,823 | +10.4% |
| Cash at bank and in hand | 54/58 | €17,429 | €19,247 | +€1,818 | +10.4% |
| Deferred charges and accrued income | 490/1 | €98 | €103 | +€5 | +4.9% |
| Total equity and liabilities | 10/49 | €106,419 | €104,117 | -€2,302 | -2.2% |
| Equity | 10/15 | -€13,479 | -€11,957 | +€1,523 | +11.3% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€25,879 | -€24,357 | +€1,523 | +5.9% |
| Amounts payable | 17/49 | €119,898 | €116,073 | -€3,825 | -3.2% |
| Amounts payable after more than one year | 17 | €100,029 | €95,918 | -€4,110 | -4.1% |
| Financial debts | 170/4 | €100,029 | €95,918 | -€4,110 | -4.1% |
| Amounts payable within one year | 42/48 | €19,870 | €20,155 | +€285 | +1.4% |
| Current portion of amounts payable after more than one year | 42 | €3,931 | €4,110 | +€179 | +4.6% |
| Other amounts payable | 47/48 | €15,939 | €16,045 | +€106 | +0.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,547 | €4,125 | -€422 | -9.3% |
| Other operating charges | 640/8 | €1,314 | €1,373 | +€60 | +4.5% |
| Gross operating margin | 9900 | €7,386 | €8,307 | +€921 | +12.5% |
| Operating profit (loss) | 9901 | €1,526 | €2,809 | +€1,283 | +84.1% |
| Financial charges | 65/66B | €1,458 | €1,286 | -€171 | -11.8% |
| Recurring financial charges | 65 | €1,458 | €1,286 | -€171 | -11.8% |
| Profit (loss) for the period before taxes | 9903 | €68 | €1,523 | +€1,455 | +2136.9% |
| Profit (loss) for the period | 9904 | €68 | €1,523 | +€1,455 | +2136.9% |
| Profit (loss) for the period to be appropriated | 9905 | €68 | €1,523 | +€1,455 | +2136.9% |
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.