VICHADO: 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.
VICHADO
Largest movements
- Tangible fixed assets -€17,371
down €17,371 (-22.1%), from €78,458 to €61,086
of which Furniture and vehicles: -€16,670
- Cash +€16,697
up €16,697 (+79.6%), from €20,970 to €37,667
mainly Net result for the year (+€34,857) and Depreciation (+€18,649)
- Receivables within one year -€12,355
down €12,355 (-32.5%), from €38,012 to €25,658
of which Other amounts receivable: -€12,355
- Debts after one year -€13,224
down €13,224 (-32.3%), from €40,925 to €27,701
- Reserves +€11,777
up €11,777 (+10.3%), from €114,380 to €126,158
of which Distributable reserves: +€11,777
- Tax, wage and social debts -€7,554
down €7,554 (-80.1%), from €9,429 to €1,875
- Trade debts -€3,254
down €3,254 (-87.3%), from €3,727 to €473
- Gross operating margin +€34,595
up €34,595 (+97.3%), from €35,571 to €70,166
- Depreciation +€8,475
up €8,475 (+83.3%), from €10,174 to €18,649
- Taxes +€7,492
up €7,492 (+109.6%), from €6,837 to €14,330
- Other operating charges -€4,952
down €4,952 (-100.0%), from €4,952 to €0
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 | €141,386 | €128,223 | -€13,163 | -9.3% |
| Fixed assets | 21/28 | €78,458 | €61,086 | -€17,371 | -22.1% |
| Tangible fixed assets | 22/27 | €78,458 | €61,086 | -€17,371 | -22.1% |
| Land and buildings | 22 | €513 | €0 | -€513 | -100.0% |
| Plant, machinery and equipment | 23 | €563 | €376 | -€188 | -33.3% |
| Furniture and vehicles | 24 | €77,381 | €60,711 | -€16,670 | -21.5% |
| Assets under construction and advance payments | 27 | €0 | - | = | |
| Current assets | 29/58 | €62,929 | €67,137 | +€4,209 | +6.7% |
| Amounts receivable within one year | 40/41 | €38,012 | €25,658 | -€12,355 | -32.5% |
| Trade receivables | 40 | €15,125 | €15,125 | = | 0.0% |
| Other amounts receivable | 41 | €22,887 | €10,533 | -€12,355 | -54.0% |
| Cash at bank and in hand | 54/58 | €20,970 | €37,667 | +€16,697 | +79.6% |
| Deferred charges and accrued income | 490/1 | €3,947 | €3,813 | -€134 | -3.4% |
| Total equity and liabilities | 10/49 | €141,386 | €128,223 | -€13,163 | -9.3% |
| Equity | 10/15 | €67,316 | €79,094 | +€11,777 | +17.5% |
| Contributions | 10/11 | €62,500 | €62,500 | = | 0.0% |
| Reserves | 13 | €114,380 | €126,158 | +€11,777 | +10.3% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €114,380 | €126,158 | +€11,777 | +10.3% |
| Profit (loss) carried forward | 14 | -€109,564 | -€109,564 | = | 0.0% |
| Amounts payable | 17/49 | €74,070 | €49,130 | -€24,940 | -33.7% |
| Amounts payable after more than one year | 17 | €40,925 | €27,701 | -€13,224 | -32.3% |
| Financial debts | 170/4 | €40,925 | €27,701 | -€13,224 | -32.3% |
| Amounts payable within one year | 42/48 | €32,755 | €20,665 | -€12,091 | -36.9% |
| Current portion of amounts payable after more than one year | 42 | €19,599 | €18,317 | -€1,282 | -6.5% |
| Trade debts | 44 | €3,727 | €473 | -€3,254 | -87.3% |
| Suppliers | 440/4 | €3,727 | €473 | -€3,254 | -87.3% |
| Taxes, remuneration and social security | 45 | €9,429 | €1,875 | -€7,554 | -80.1% |
| Taxes | 450/3 | €9,429 | €1,875 | -€7,554 | -80.1% |
| Accrued charges and deferred income | 492/3 | €389 | €764 | +€375 | +96.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,174 | €18,649 | +€8,475 | +83.3% |
| Other operating charges | 640/8 | €4,952 | €0 | -€4,952 | -100.0% |
| Gross operating margin | 9900 | €35,571 | €70,166 | +€34,595 | +97.3% |
| Operating profit (loss) | 9901 | €20,445 | €51,517 | +€31,073 | +152.0% |
| Financial income | 75/76B | €363 | €477 | +€114 | +31.5% |
| Recurring financial income | 75 | €363 | €477 | +€114 | +31.5% |
| Financial charges | 65/66B | €2,229 | €2,808 | +€579 | +26.0% |
| Recurring financial charges | 65 | €2,229 | €2,808 | +€579 | +26.0% |
| Profit (loss) for the period before taxes | 9903 | €18,579 | €49,187 | +€30,608 | +164.7% |
| Income taxes | 67/77 | €6,837 | €14,330 | +€7,492 | +109.6% |
| Profit (loss) for the period | 9904 | €11,742 | €34,857 | +€23,116 | +196.9% |
| Profit (loss) for the period to be appropriated | 9905 | €11,742 | €34,857 | +€23,116 | +196.9% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.