VICANA: 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.
VICANA
Largest movements
- Receivables within one year -€15,253
down €15,253 (-45.6%), from €33,438 to €18,185
- Profit (loss) carried forward -€19,291
down €19,291 (-94.2%), from €20,476 to €1,185
- Trade debts +€3,445
up €3,445 (+1566.6%), from €220 to €3,665
- Taxes -€2,467
down €2,467 (-94.9%), from €2,598 to €132
- Gross operating margin +€1,497
up €1,497 (+7.9%), from -€18,969 to -€17,472
- Financial income +€495
up €495 (+72.7%), from €680 to €1,175
- Other operating charges +€350
up €350 (+27.0%), from €1,296 to €1,647
- Financial charges +€308
up €308 (+50.3%), from €613 to €922
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €33,733 | €18,185 | -€15,548 | -46.1% |
| Fixed assets | 21/28 | €294 | - | -€294 | |
| Tangible fixed assets | 22/27 | €294 | - | -€294 | |
| Furniture and vehicles | 24 | €294 | - | -€294 | |
| Current assets | 29/58 | €33,438 | €18,185 | -€15,253 | -45.6% |
| Amounts receivable within one year | 40/41 | €33,438 | €18,185 | -€15,253 | -45.6% |
| Other amounts receivable | 41 | €33,438 | €18,185 | -€15,253 | -45.6% |
| Total equity and liabilities | 10/49 | €33,733 | €18,185 | -€15,548 | -46.1% |
| Equity | 10/15 | €28,536 | €9,245 | -€19,291 | -67.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Outside capital | 11 | €6,200 | €6,200 | = | 0.0% |
| Share premium | 1100/10 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 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% |
| Profit (loss) carried forward | 14 | €20,476 | €1,185 | -€19,291 | -94.2% |
| Amounts payable | 17/49 | €5,197 | €8,940 | +€3,743 | +72.0% |
| Amounts payable within one year | 42/48 | €5,197 | €8,940 | +€3,743 | +72.0% |
| Financial debts | 43 | €4,977 | €5,015 | +€38 | +0.8% |
| Credit institutions | 430/8 | €4,977 | €5,015 | +€38 | +0.8% |
| Trade debts | 44 | €220 | €3,665 | +€3,445 | +1566.6% |
| Suppliers | 440/4 | €220 | €3,665 | +€3,445 | +1566.6% |
| Other amounts payable | 47/48 | - | €260 | +€260 | |
| Remuneration, social security and pensions | 62 | €194 | - | -€194 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €344 | €294 | -€50 | -14.5% |
| Other operating charges | 640/8 | €1,296 | €1,647 | +€350 | +27.0% |
| Gross operating margin | 9900 | -€18,969 | -€17,472 | +€1,497 | +7.9% |
| Operating profit (loss) | 9901 | -€20,804 | -€19,413 | +€1,391 | +6.7% |
| Financial income | 75/76B | €680 | €1,175 | +€495 | +72.7% |
| Recurring financial income | 75 | €680 | €1,175 | +€495 | +72.7% |
| Financial charges | 65/66B | €613 | €922 | +€308 | +50.3% |
| Recurring financial charges | 65 | €613 | €922 | +€308 | +50.3% |
| Profit (loss) for the period before taxes | 9903 | -€20,737 | -€19,159 | +€1,577 | +7.6% |
| Income taxes | 67/77 | €2,598 | €132 | -€2,467 | -94.9% |
| Profit (loss) for the period | 9904 | -€23,335 | -€19,291 | +€4,044 | +17.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€23,335 | -€19,291 | +€4,044 | +17.3% |
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 7 October 2026 via checked.be.