Vica Consultancy: 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 Consultancy
Largest movements
- Receivables within one year +€18,169
up €18,169 (+115%), from €15,825 to €33,994
- Cash +€16,700
up €16,700 (+87.8%), from €19,014 to €35,714
mainly Other debts (+€173,607) and Net result for the year (+€53,615)
- Tangible fixed assets -€4,051
down €4,051 (-19.7%), from €20,583 to €16,532
of which Plant, machinery and equipment: -€2,510
- Other debts +€173,607
up €173,607 (+1,270%), from €13,674 to €187,281
- Profit (loss) carried forward -€132,295
no longer reported in 2025 (was €132,295)
- Tax, wage and social debts -€16,607
down €16,607 (-52.1%), from €31,871 to €15,264
of which Taxes: -€10,006
- Trade debts +€3,891
up €3,891, from €0 to €3,891
- Current portion of long-term debt +€3,269
new in 2025: €3,269
- Gross operating margin +€61,714
up €61,714 (+535%), from €11,545 to €73,259
- Taxes +€12,501
up €12,501 (+545%), from €2,295 to €14,796
- Financial income +€3,462
new in 2025: €3,462
- Depreciation +€3,058
up €3,058 (+308%), from €992 to €4,050
- Financial charges +€2,862
up €2,862 (+645%), from €444 to €3,306
From the 31-12-2024 result to the 31-12-2025 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.
Derived cash bridge
Derived from the 31-12-2024 and 31-12-2025 balance sheets and the 31-12-2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 31-12-2024 | 31-12-2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €180,640 | €211,205 | +€30,565 | +16.9% |
| Fixed assets | 21/28 | €20,623 | €16,532 | -€4,091 | -19.8% |
| Tangible fixed assets | 22/27 | €20,583 | €16,532 | -€4,051 | -19.7% |
| Plant, machinery and equipment | 23 | €3,866 | €1,356 | -€2,510 | -64.9% |
| Furniture and vehicles | 24 | €1,860 | €1,477 | -€383 | -20.6% |
| Other tangible fixed assets | 26 | €14,857 | €13,699 | -€1,158 | -7.8% |
| Financial fixed assets | 28 | €40 | - | -€40 | |
| Current assets | 29/58 | €160,017 | €194,673 | +€34,656 | +21.7% |
| Amounts receivable after more than one year | 29 | €115,000 | €115,000 | = | 0.0% |
| Trade receivables | 290 | €115,000 | - | -€115,000 | |
| Other amounts receivable | 291 | - | €115,000 | +€115,000 | |
| Amounts receivable within one year | 40/41 | €15,825 | €33,994 | +€18,169 | +115% |
| Trade receivables | 40 | €15,825 | €33,994 | +€18,169 | +115% |
| Cash at bank and in hand | 54/58 | €19,014 | €35,714 | +€16,700 | +87.8% |
| Deferred charges and accrued income | 490/1 | €10,178 | €9,965 | -€213 | -2.1% |
| Total equity and liabilities | 10/49 | €180,640 | €211,205 | +€30,565 | +16.9% |
| Equity | 10/15 | €133,795 | €1,500 | -€132,295 | -98.9% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €132,295 | - | -€132,295 | |
| Amounts payable | 17/49 | €46,845 | €209,705 | +€162,860 | +348% |
| Amounts payable within one year | 42/48 | €45,545 | €209,705 | +€164,160 | +360% |
| Current portion of amounts payable after more than one year | 42 | - | €3,269 | +€3,269 | |
| Trade debts | 44 | €0 | €3,891 | +€3,891 | |
| Suppliers | 440/4 | €0 | €3,891 | +€3,891 | |
| Taxes, remuneration and social security | 45 | €31,871 | €15,264 | -€16,607 | -52.1% |
| Taxes | 450/3 | €25,270 | €15,264 | -€10,006 | -39.6% |
| Remuneration and social security | 454/9 | €6,601 | - | -€6,601 | |
| Other amounts payable | 47/48 | €13,674 | €187,281 | +€173,607 | +1,270% |
| Accrued charges and deferred income | 492/3 | €1,300 | - | -€1,300 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €992 | €4,050 | +€3,058 | +308% |
| Other operating charges | 640/8 | €119 | €954 | +€835 | +701% |
| Gross operating margin | 9900 | €11,545 | €73,259 | +€61,714 | +535% |
| Operating profit (loss) | 9901 | €10,434 | €68,255 | +€57,821 | +554% |
| Financial income | 75/76B | - | €3,462 | +€3,462 | |
| Recurring financial income | 75 | - | €3,462 | +€3,462 | |
| Financial charges | 65/66B | €444 | €3,306 | +€2,862 | +645% |
| Recurring financial charges | 65 | €444 | €3,306 | +€2,862 | +645% |
| Profit (loss) for the period before taxes | 9903 | €9,990 | €68,410 | +€58,420 | +585% |
| Income taxes | 67/77 | €2,295 | €14,796 | +€12,501 | +545% |
| Profit (loss) for the period | 9904 | €7,695 | €53,615 | +€45,920 | +597% |
| Profit (loss) for the period to be appropriated | 9905 | €7,695 | €53,615 | +€45,920 | +597% |
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 22 October 2026 via checked.be.