VICIOUS CLASSICS: 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.
VICIOUS CLASSICS
Largest movements
- Stocks and contracts +€25,269
up €25,269 (+137.4%), from €18,395 to €43,664
of which Stocks: +€20,269
- Tangible fixed assets -€12,593
down €12,593 (-27.6%), from €45,658 to €33,065
- Receivables within one year -€9,424
down €9,424 (-29.5%), from €31,940 to €22,516
of which Trade receivables: -€9,424
- Profit (loss) carried forward -€19,263
down €19,263 (-52.4%), from -€36,787 to -€56,050
- Other debts +€13,537
up €13,537 (+40.7%), from €33,266 to €46,803
- Tax, wage and social debts +€10,827
up €10,827 (+56.5%), from €19,165 to €29,992
of which Taxes: +€10,945
- Trade debts -€2,383
down €2,383 (-6.2%), from €38,408 to €36,025
- Short-term financial debts +€1,591
up €1,591 (+50.2%), from €3,172 to €4,763
- Staff costs -€33,349
down €33,349 (-40.7%), from €82,008 to €48,659
- Gross operating margin -€27,003
down €27,003 (-39.0%), from €69,216 to €42,213
- Depreciation -€7,393
down €7,393 (-37.0%), from €19,986 to €12,593
- Financial charges -€2,119
down €2,119 (-58.4%), from €3,629 to €1,510
- Financial income +€1,909
new in 2024: €1,909
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.
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 | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €96,200 | €99,645 | +€3,445 | +3.6% |
| Fixed assets | 21/28 | €45,658 | €33,065 | -€12,593 | -27.6% |
| Tangible fixed assets | 22/27 | €45,658 | €33,065 | -€12,593 | -27.6% |
| Plant, machinery and equipment | 23 | €45,658 | €33,065 | -€12,593 | -27.6% |
| Current assets | 29/58 | €50,542 | €66,580 | +€16,038 | +31.7% |
| Stocks and contracts in progress | 3 | €18,395 | €43,664 | +€25,269 | +137.4% |
| Stocks | 30/36 | €8,395 | €28,664 | +€20,269 | +241.4% |
| Contracts in progress | 37 | €10,000 | €15,000 | +€5,000 | +50.0% |
| Amounts receivable within one year | 40/41 | €31,940 | €22,516 | -€9,424 | -29.5% |
| Trade receivables | 40 | €31,812 | €22,388 | -€9,424 | -29.6% |
| Other amounts receivable | 41 | €128 | €128 | = | 0.0% |
| Deferred charges and accrued income | 490/1 | €207 | €400 | +€193 | +93.2% |
| Total equity and liabilities | 10/49 | €96,200 | €99,645 | +€3,445 | +3.6% |
| Equity | 10/15 | -€35,787 | -€55,050 | -€19,263 | -53.8% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€36,787 | -€56,050 | -€19,263 | -52.4% |
| Amounts payable | 17/49 | €131,987 | €154,695 | +€22,708 | +17.2% |
| Amounts payable after more than one year | 17 | €26,354 | €25,273 | -€1,081 | -4.1% |
| Financial debts | 170/4 | €26,354 | €25,273 | -€1,081 | -4.1% |
| Amounts payable within one year | 42/48 | €105,633 | €129,422 | +€23,789 | +22.5% |
| Current portion of amounts payable after more than one year | 42 | €11,622 | €11,839 | +€217 | +1.9% |
| Financial debts | 43 | €3,172 | €4,763 | +€1,591 | +50.2% |
| Credit institutions | 430/8 | €3,172 | €4,763 | +€1,591 | +50.2% |
| Trade debts | 44 | €38,408 | €36,025 | -€2,383 | -6.2% |
| Suppliers | 440/4 | €38,408 | €36,025 | -€2,383 | -6.2% |
| Taxes, remuneration and social security | 45 | €19,165 | €29,992 | +€10,827 | +56.5% |
| Taxes | 450/3 | €13,631 | €24,576 | +€10,945 | +80.3% |
| Remuneration and social security | 454/9 | €5,534 | €5,416 | -€118 | -2.1% |
| Other amounts payable | 47/48 | €33,266 | €46,803 | +€13,537 | +40.7% |
| Remuneration, social security and pensions | 62 | €82,008 | €48,659 | -€33,349 | -40.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,986 | €12,593 | -€7,393 | -37.0% |
| Other operating charges | 640/8 | €380 | €623 | +€243 | +63.9% |
| Gross operating margin | 9900 | €69,216 | €42,213 | -€27,003 | -39.0% |
| Operating profit (loss) | 9901 | -€33,158 | -€19,662 | +€13,496 | +40.7% |
| Financial income | 75/76B | - | €1,909 | +€1,909 | |
| Recurring financial income | 75 | - | €1,909 | +€1,909 | |
| Financial charges | 65/66B | €3,629 | €1,510 | -€2,119 | -58.4% |
| Recurring financial charges | 65 | €3,629 | €1,510 | -€2,119 | -58.4% |
| Profit (loss) for the period before taxes | 9903 | -€36,787 | -€19,263 | +€17,524 | +47.6% |
| Profit (loss) for the period | 9904 | -€36,787 | -€19,263 | +€17,524 | +47.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€36,787 | -€19,263 | +€17,524 | +47.6% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.