VICALEX: 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.
VICALEX
Largest movements
- Tangible fixed assets -€201,548
down €201,548 (-85.5%), from €235,614 to €34,066
- Cash +€49,586
up €49,586 (+43.4%), from €114,194 to €163,780
mainly Investment in fixed assets (net) (+€199,624) and Deferred charges and accrued income (+€12,247)
- Receivables within one year +€40,196
up €40,196 (+402.0%), from €10,000 to €50,196
of which Other amounts receivable: +€40,196
- Deferred charges and accrued income -€12,247
down €12,247 (-50.3%), from €24,335 to €12,088
- Other debts -€91,112
down €91,112 (-26.3%), from €346,773 to €255,661
- Trade debts -€16,332
down €16,332 (-100.0%), from €16,332 to €0
- Profit (loss) carried forward -€14,450
down €14,450 (-721.3%), from -€2,003 to -€16,453
- Depreciation -€7,308
down €7,308 (-79.2%), from €9,233 to €1,924
- Gross operating margin +€5,286
up €5,286 (+32.1%), from -€16,458 to -€11,172
- Other operating charges -€1,450
down €1,450 (-54.8%), from €2,644 to €1,194
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €384,143 | €260,129 | -€124,014 | -32.3% |
| Fixed assets | 21/28 | €235,614 | €34,066 | -€201,548 | -85.5% |
| Tangible fixed assets | 22/27 | €235,614 | €34,066 | -€201,548 | -85.5% |
| Land and buildings | 22 | €235,614 | €34,066 | -€201,548 | -85.5% |
| Current assets | 29/58 | €148,529 | €226,063 | +€77,534 | +52.2% |
| Amounts receivable within one year | 40/41 | €10,000 | €50,196 | +€40,196 | +402.0% |
| Trade receivables | 40 | €10,000 | €10,000 | = | 0.0% |
| Other amounts receivable | 41 | €0 | €40,196 | +€40,196 | |
| Cash at bank and in hand | 54/58 | €114,194 | €163,780 | +€49,586 | +43.4% |
| Deferred charges and accrued income | 490/1 | €24,335 | €12,088 | -€12,247 | -50.3% |
| Total equity and liabilities | 10/49 | €384,143 | €260,129 | -€124,014 | -32.3% |
| Equity | 10/15 | €18,448 | €3,998 | -€14,450 | -78.3% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €1,859 | €1,859 | = | 0.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €1,859 | €1,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€2,003 | -€16,453 | -€14,450 | -721.3% |
| Amounts payable | 17/49 | €365,695 | €256,131 | -€109,564 | -30.0% |
| Amounts payable within one year | 42/48 | €365,225 | €255,661 | -€109,564 | -30.0% |
| Trade debts | 44 | €16,332 | €0 | -€16,332 | -100.0% |
| Suppliers | 440/4 | €16,332 | €0 | -€16,332 | -100.0% |
| Taxes, remuneration and social security | 45 | €2,120 | €0 | -€2,120 | -100.0% |
| Taxes | 450/3 | €2,120 | €0 | -€2,120 | -100.0% |
| Other amounts payable | 47/48 | €346,773 | €255,661 | -€91,112 | -26.3% |
| Accrued charges and deferred income | 492/3 | €470 | €470 | = | 0.0% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,233 | €1,924 | -€7,308 | -79.2% |
| Other operating charges | 640/8 | €2,644 | €1,194 | -€1,450 | -54.8% |
| Gross operating margin | 9900 | -€16,458 | -€11,172 | +€5,286 | +32.1% |
| Operating profit (loss) | 9901 | -€28,335 | -€14,290 | +€14,044 | +49.6% |
| Financial income | 75/76B | €0 | €131 | +€131 | |
| Recurring financial income | 75 | €0 | €131 | +€131 | |
| Financial charges | 65/66B | €283 | €289 | +€6 | +2.2% |
| Recurring financial charges | 65 | €283 | €289 | +€6 | +2.2% |
| Profit (loss) for the period before taxes | 9903 | -€28,617 | -€14,448 | +€14,169 | +49.5% |
| Income taxes | 67/77 | €0 | €1 | +€1 | |
| Profit (loss) for the period | 9904 | -€28,617 | -€14,450 | +€14,168 | +49.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€28,617 | -€14,450 | +€14,168 | +49.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.