VICI COM: 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.
What changed
VICI COM
NACE 46.341, Wholesale of wines and spirits
fiscal year 2023 against 2024filed annual accounts (NBB)
Net result for the year
-€2,612
2023 · €35,161-€37,773
Equity
€325,604
2023 · €328,216-€2,612
Cash
€50
2023 · €7,550-€7,500
Balance sheet total
€1.2m
2023 · €1.3m-€130,340
Largest movements
Assets
- Receivables within one year -€114,827
down €114,827 (-59.5%), from €193,076 to €78,248
of which Trade receivables: -€151,464
Equity and liabilities
- Trade debts -€92,518
down €92,518 (-28.7%), from €322,759 to €230,241
- Current portion of long-term debt -€14,000
down €14,000 (-66.7%), from €21,000 to €7,000
Income statement
- Turnover -€357,352
down €357,352 (-79.6%), from €448,842 to €91,490
- Purchases and services -€198,977
down €198,977 (-67.8%), from €293,513 to €94,536
- Gross operating margin -€170,696
down €170,696 (-92.5%), from €184,571 to €13,876
- Taxes -€90,826
down €90,826, from €85,767 to -€5,060
- Financial charges -€51,620
down €51,620 (-95.1%), from €54,306 to €2,685
of which Non-recurring financial charges: -€38,025
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.
Result 2023
€35,161
Gross operating margin
-€170,696
Depreciation
+€1,141
Provisions
-€11,211
Other operating charges
+€585
Financial income
-€39
Financial charges
+€51,620
Taxes
+€90,826
Result 2024
-€2,612
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.
From operations
+€3,500
Investment
+€3,000
Financing
-€14,000
Cash 2023
€7,550
From operations (derived)
+€3,500
Net result for the year
-€2,612
Depreciation
+€3,424
Receivables within one year
+€114,827
Deferred charges and accrued income
+€1,589
Provisions
-€11,211
Trade debts
-€92,518
Tax, wage and social debts
-€5,391
Other debts
-€4,616
Accrued charges and deferred income
+€6
Investment (derived)
+€3,000
Investment in fixed assets (net)
+€3,000
Financing
-€14,000
Current portion of long-term debt
-€14,000
Cash 2024
€50
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,311,847 | €1,181,506 | -€130,340 | -9.9% |
| Fixed assets | 21/28 | €1,109,232 | €1,102,807 | -€6,424 | -0.6% |
| Tangible fixed assets | 22/27 | €36,770 | €33,346 | -€3,424 | -9.3% |
| Land and buildings | 22 | €36,770 | €33,346 | -€3,424 | -9.3% |
| Financial fixed assets | 28 | €1,072,462 | €1,069,462 | -€3,000 | -0.3% |
| Current assets | 29/58 | €202,615 | €78,699 | -€123,916 | -61.2% |
| Amounts receivable within one year | 40/41 | €193,076 | €78,248 | -€114,827 | -59.5% |
| Trade receivables | 40 | €156,331 | €4,866 | -€151,464 | -96.9% |
| Other amounts receivable | 41 | €36,745 | €73,382 | +€36,637 | +99.7% |
| Cash at bank and in hand | 54/58 | €7,550 | €50 | -€7,500 | -99.3% |
| Deferred charges and accrued income | 490/1 | €1,989 | €400 | -€1,589 | -79.9% |
| Total equity and liabilities | 10/49 | €1,311,847 | €1,181,506 | -€130,340 | -9.9% |
| Equity | 10/15 | €328,216 | €325,604 | -€2,612 | -0.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €309,616 | €307,004 | -€2,612 | -0.8% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €307,756 | €305,144 | -€2,612 | -0.8% |
| Provisions and deferred taxes | 16 | €33,632 | €22,421 | -€11,211 | -33.3% |
| Provisions for liabilities and charges | 160/5 | €33,632 | €22,421 | -€11,211 | -33.3% |
| Pensions and similar obligations | 160 | €33,632 | €22,421 | -€11,211 | -33.3% |
| Amounts payable | 17/49 | €949,999 | €833,481 | -€116,518 | -12.3% |
| Amounts payable after more than one year | 17 | €384,900 | €384,900 | = | 0.0% |
| Financial debts | 170/4 | €265,000 | €265,000 | = | 0.0% |
| Other amounts payable | 178/9 | €119,900 | €119,900 | = | 0.0% |
| Amounts payable within one year | 42/48 | €562,531 | €446,007 | -€116,525 | -20.7% |
| Current portion of amounts payable after more than one year | 42 | €21,000 | €7,000 | -€14,000 | -66.7% |
| Trade debts | 44 | €322,759 | €230,241 | -€92,518 | -28.7% |
| Suppliers | 440/4 | €322,759 | €230,241 | -€92,518 | -28.7% |
| Taxes, remuneration and social security | 45 | €207,574 | €202,183 | -€5,391 | -2.6% |
| Taxes | 450/3 | €207,574 | €202,183 | -€5,391 | -2.6% |
| Other amounts payable | 47/48 | €11,198 | €6,582 | -€4,616 | -41.2% |
| Accrued charges and deferred income | 492/3 | €2,567 | €2,574 | +€6 | +0.3% |
| Turnover | 70 | €448,842 | €91,490 | -€357,352 | -79.6% |
| Goods, raw materials, services and sundry goods | 60/61 | €293,513 | €94,536 | -€198,977 | -67.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,566 | €3,424 | -€1,141 | -25.0% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | - | €11,211 | +€11,211 | |
| Other operating charges | 640/8 | €4,818 | €4,234 | -€585 | -12.1% |
| Gross operating margin | 9900 | €184,571 | €13,876 | -€170,696 | -92.5% |
| Operating profit (loss) | 9901 | €175,188 | -€4,993 | -€180,180 | |
| Financial income | 75/76B | €46 | €7 | -€39 | -85.3% |
| Recurring financial income | 75 | €46 | €7 | -€39 | -85.3% |
| Financial charges | 65/66B | €54,306 | €2,685 | -€51,620 | -95.1% |
| Recurring financial charges | 65 | €16,281 | €2,685 | -€13,595 | -83.5% |
| Non-recurring financial charges | 66B | €38,025 | - | -€38,025 | |
| Profit (loss) for the period before taxes | 9903 | €120,928 | -€7,671 | -€128,599 | |
| Income taxes | 67/77 | €85,767 | -€5,060 | -€90,826 | |
| Profit (loss) for the period | 9904 | €35,161 | -€2,612 | -€37,773 | |
| Profit (loss) for the period to be appropriated | 9905 | €35,161 | -€2,612 | -€37,773 |
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 6 October 2026 via checked.be.