VICANT: 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.
VICANT
Largest movements
- Tangible fixed assets -€84,917
down €84,917 (-7.4%), from €1.2m to €1.1m
of which Land and buildings: -€44,450
- Cash -€65,376
down €65,376 (-87.3%), from €74,921 to €9,545
mainly Debts after one year (-€72,731) and Receivables within one year (-€39,540)
- Receivables within one year +€39,540
up €39,540 (+157.1%), from €25,168 to €64,708
of which Trade receivables: +€36,633
- Debts after one year -€72,731
down €72,731 (-14.8%), from €489,893 to €417,163
- Profit (loss) carried forward -€21,041
down €21,041, from €123 to -€20,918
- Other debts -€14,816
down €14,816 (-2.4%), from €614,191 to €599,374
- Gross operating margin -€44,540
down €44,540 (-33.5%), from €132,952 to €88,413
- Depreciation +€36,956
up €36,956 (+77.1%), from €47,961 to €84,917
- Taxes -€13,762
down €13,762 (-98.0%), from €14,038 to €276
- Other operating charges -€4,040
down €4,040 (-36.6%), from €11,048 to €7,008
- Financial charges +€3,258
up €3,258 (+23.2%), from €14,024 to €17,282
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 | €1,270,249 | €1,158,691 | -€111,558 | -8.8% |
| Fixed assets | 21/28 | €1,153,511 | €1,068,594 | -€84,917 | -7.4% |
| Tangible fixed assets | 22/27 | €1,153,435 | €1,068,518 | -€84,917 | -7.4% |
| Land and buildings | 22 | €954,469 | €910,020 | -€44,450 | -4.7% |
| Furniture and vehicles | 24 | €198,966 | €158,498 | -€40,468 | -20.3% |
| Financial fixed assets | 28 | €76 | €76 | = | 0.0% |
| Current assets | 29/58 | €116,738 | €90,097 | -€26,641 | -22.8% |
| Amounts receivable within one year | 40/41 | €25,168 | €64,708 | +€39,540 | +157.1% |
| Trade receivables | 40 | €16,446 | €53,079 | +€36,633 | +222.7% |
| Other amounts receivable | 41 | €8,722 | €11,629 | +€2,907 | +33.3% |
| Cash at bank and in hand | 54/58 | €74,921 | €9,545 | -€65,376 | -87.3% |
| Deferred charges and accrued income | 490/1 | €16,649 | €15,844 | -€805 | -4.8% |
| Total equity and liabilities | 10/49 | €1,270,249 | €1,158,691 | -€111,558 | -8.8% |
| Equity | 10/15 | €61,583 | €40,542 | -€21,041 | -34.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €42,860 | €42,860 | = | 0.0% |
| Distributable reserves | 133 | €42,860 | €42,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €123 | -€20,918 | -€21,041 | |
| Amounts payable | 17/49 | €1,208,666 | €1,118,149 | -€90,517 | -7.5% |
| Amounts payable after more than one year | 17 | €489,893 | €417,163 | -€72,731 | -14.8% |
| Financial debts | 170/4 | €489,893 | €417,163 | -€72,731 | -14.8% |
| Amounts payable within one year | 42/48 | €703,054 | €681,280 | -€21,774 | -3.1% |
| Current portion of amounts payable after more than one year | 42 | €71,470 | €72,731 | +€1,261 | +1.8% |
| Financial debts | 43 | €4,172 | €4,177 | +€5 | +0.1% |
| Credit institutions | 430/8 | €4,172 | €4,177 | +€5 | +0.1% |
| Trade debts | 44 | €533 | €4,048 | +€3,515 | +659.9% |
| Suppliers | 440/4 | €533 | €4,048 | +€3,515 | +659.9% |
| Taxes, remuneration and social security | 45 | €12,689 | €950 | -€11,739 | -92.5% |
| Taxes | 450/3 | €10,189 | €950 | -€9,239 | -90.7% |
| Remuneration and social security | 454/9 | €2,500 | - | -€2,500 | |
| Other amounts payable | 47/48 | €614,191 | €599,374 | -€14,816 | -2.4% |
| Accrued charges and deferred income | 492/3 | €15,718 | €19,707 | +€3,988 | +25.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €47,961 | €84,917 | +€36,956 | +77.1% |
| Other operating charges | 640/8 | €11,048 | €7,008 | -€4,040 | -36.6% |
| Gross operating margin | 9900 | €132,952 | €88,413 | -€44,540 | -33.5% |
| Operating profit (loss) | 9901 | €73,944 | -€3,512 | -€77,456 | |
| Financial income | 75/76B | €8 | €28 | +€20 | +240.8% |
| Recurring financial income | 75 | €8 | €28 | +€20 | +240.8% |
| Financial charges | 65/66B | €14,024 | €17,282 | +€3,258 | +23.2% |
| Recurring financial charges | 65 | €14,024 | €17,282 | +€3,258 | +23.2% |
| Profit (loss) for the period before taxes | 9903 | €59,928 | -€20,766 | -€80,694 | |
| Income taxes | 67/77 | €14,038 | €276 | -€13,762 | -98.0% |
| Profit (loss) for the period | 9904 | €45,890 | -€21,041 | -€66,932 | |
| Profit (loss) for the period to be appropriated | 9905 | €45,890 | -€21,041 | -€66,932 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.