Viccas: 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.
Viccas
Largest movements
- Cash -€18,147
down €18,147 (-24.1%), from €75,369 to €57,223
mainly Contributions, distributions and other (-€45,722) and Other debts (-€9,981)
- Tangible fixed assets -€2,527
down €2,527 (-11.7%), from €21,668 to €19,141
- Deferred charges and accrued income +€1,834
up €1,834 (+43.6%), from €4,210 to €6,044
- Reserves -€14,013
down €14,013 (-89.1%), from €15,722 to €1,709
- Other debts -€9,981
down €9,981 (-12.0%), from €83,282 to €73,300
- Debts after one year -€4,643
down €4,643 (-82.7%), from €5,617 to €974
- Trade debts +€4,093
up €4,093 (+454.1%), from €901 to €4,995
- Tax, wage and social debts +€3,120
up €3,120 (+199.5%), from €1,564 to €4,684
- Financial charges +€1,445
up €1,445 (+52.4%), from €2,760 to €4,204
- Depreciation +€1,092
up €1,092 (+24.7%), from €4,422 to €5,514
- Taxes +€629
up €629 (+5.9%), from €10,594 to €11,223
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 | €116,782 | €97,835 | -€18,947 | -16.2% |
| Fixed assets | 21/28 | €21,668 | €19,141 | -€2,527 | -11.7% |
| Tangible fixed assets | 22/27 | €21,668 | €19,141 | -€2,527 | -11.7% |
| Land and buildings | 22 | €10,914 | €9,696 | -€1,218 | -11.2% |
| Plant, machinery and equipment | 23 | €1,100 | €441 | -€659 | -59.9% |
| Furniture and vehicles | 24 | €6,217 | €6,403 | +€186 | +3.0% |
| Other tangible fixed assets | 26 | €3,437 | €2,602 | -€836 | -24.3% |
| Current assets | 29/58 | €95,114 | €78,694 | -€16,420 | -17.3% |
| Amounts receivable within one year | 40/41 | €15,535 | €15,428 | -€107 | -0.7% |
| Trade receivables | 40 | €13,129 | €15,428 | +€2,299 | +17.5% |
| Other amounts receivable | 41 | €2,406 | - | -€2,406 | |
| Cash at bank and in hand | 54/58 | €75,369 | €57,223 | -€18,147 | -24.1% |
| Deferred charges and accrued income | 490/1 | €4,210 | €6,044 | +€1,834 | +43.6% |
| Total equity and liabilities | 10/49 | €116,782 | €97,835 | -€18,947 | -16.2% |
| Equity | 10/15 | €20,722 | €6,709 | -€14,013 | -67.6% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €15,722 | €1,709 | -€14,013 | -89.1% |
| Distributable reserves | 133 | €15,722 | €1,709 | -€14,013 | -89.1% |
| Amounts payable | 17/49 | €96,060 | €91,126 | -€4,933 | -5.1% |
| Amounts payable after more than one year | 17 | €5,617 | €974 | -€4,643 | -82.7% |
| Financial debts | 170/4 | €5,617 | €974 | -€4,643 | -82.7% |
| Amounts payable within one year | 42/48 | €90,443 | €90,152 | -€290 | -0.3% |
| Current portion of amounts payable after more than one year | 42 | €4,415 | €4,643 | +€228 | +5.2% |
| Financial debts | 43 | €281 | €2,530 | +€2,249 | +800.8% |
| Credit institutions | 430/8 | €281 | €2,530 | +€2,249 | +800.8% |
| Trade debts | 44 | €901 | €4,995 | +€4,093 | +454.1% |
| Suppliers | 440/4 | €901 | €4,995 | +€4,093 | +454.1% |
| Taxes, remuneration and social security | 45 | €1,564 | €4,684 | +€3,120 | +199.5% |
| Taxes | 450/3 | €1,564 | €4,684 | +€3,120 | +199.5% |
| Other amounts payable | 47/48 | €83,282 | €73,300 | -€9,981 | -12.0% |
| Non-recurring operating income | 76A | - | €6,169 | +€6,169 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,422 | €5,514 | +€1,092 | +24.7% |
| Other operating charges | 640/8 | €369 | €835 | +€466 | +126.3% |
| Gross operating margin | 9900 | €53,040 | €53,477 | +€436 | +0.8% |
| Operating profit (loss) | 9901 | €48,249 | €47,128 | -€1,121 | -2.3% |
| Financial income | 75/76B | €0 | €8 | +€8 | +81900.0% |
| Recurring financial income | 75 | €0 | €8 | +€8 | +81900.0% |
| Financial charges | 65/66B | €2,760 | €4,204 | +€1,445 | +52.4% |
| Recurring financial charges | 65 | €2,760 | €4,204 | +€1,445 | +52.4% |
| Profit (loss) for the period before taxes | 9903 | €45,490 | €42,932 | -€2,558 | -5.6% |
| Income taxes | 67/77 | €10,594 | €11,223 | +€629 | +5.9% |
| Profit (loss) for the period | 9904 | €34,896 | €31,709 | -€3,187 | -9.1% |
| Profit (loss) for the period to be appropriated | 9905 | €34,896 | €31,709 | -€3,187 | -9.1% |
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 9 October 2026 via checked.be.