VICKY: 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.
VICKY
Largest movements
- Stocks and contracts +€17,122
up €17,122 (+758.2%), from €2,258 to €19,380
- Cash +€534
up €534 (+92.1%), from €580 to €1,114
mainly Trade debts (+€8,075) and Other debts (+€5,113)
- Deferred charges and accrued income +€240
new in 2023: €240
- Trade debts +€8,075
up €8,075 (+273.5%), from €2,953 to €11,028
- Other debts +€5,113
up €5,113 (+15.0%), from €34,197 to €39,309
- Short-term financial debts +€4,957
new in 2023: €4,957
- Tax, wage and social debts -€1,281
down €1,281 (-39.9%), from €3,209 to €1,929
of which Taxes: -€2,721
- Profit (loss) carried forward +€1,076
up €1,076 (+2.7%), from -€40,464 to -€39,389
- Gross operating margin +€30,571
up €30,571, from -€19,905 to €10,666
- Staff costs -€12,951
down €12,951 (-76.2%), from €17,000 to €4,049
- Other operating charges +€2,488
up €2,488 (+105.5%), from €2,358 to €4,847
- Financial charges -€482
down €482 (-40.1%), from €1,200 to €719
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,895 | €20,834 | +€17,939 | +619.7% |
| Current assets | 29/58 | €2,895 | €20,834 | +€17,939 | +619.7% |
| Stocks and contracts in progress | 3 | €2,258 | €19,380 | +€17,122 | +758.2% |
| Stocks | 30/36 | €2,258 | €19,380 | +€17,122 | +758.2% |
| Amounts receivable within one year | 40/41 | €57 | €101 | +€44 | +76.8% |
| Other amounts receivable | 41 | €57 | €101 | +€44 | +76.8% |
| Cash at bank and in hand | 54/58 | €580 | €1,114 | +€534 | +92.1% |
| Deferred charges and accrued income | 490/1 | - | €240 | +€240 | |
| Total equity and liabilities | 10/49 | €2,895 | €20,834 | +€17,939 | +619.7% |
| Equity | 10/15 | -€37,464 | -€36,389 | +€1,076 | +2.9% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€40,464 | -€39,389 | +€1,076 | +2.7% |
| Amounts payable | 17/49 | €40,359 | €57,223 | +€16,864 | +41.8% |
| Amounts payable within one year | 42/48 | €40,359 | €57,223 | +€16,864 | +41.8% |
| Financial debts | 43 | - | €4,957 | +€4,957 | |
| Credit institutions | 430/8 | - | €4,957 | +€4,957 | |
| Trade debts | 44 | €2,953 | €11,028 | +€8,075 | +273.5% |
| Suppliers | 440/4 | €2,953 | €11,028 | +€8,075 | +273.5% |
| Taxes, remuneration and social security | 45 | €3,209 | €1,929 | -€1,281 | -39.9% |
| Taxes | 450/3 | €3,209 | €489 | -€2,721 | -84.8% |
| Remuneration and social security | 454/9 | - | €1,440 | +€1,440 | |
| Other amounts payable | 47/48 | €34,197 | €39,309 | +€5,113 | +15.0% |
| Remuneration, social security and pensions | 62 | €17,000 | €4,049 | -€12,951 | -76.2% |
| Other operating charges | 640/8 | €2,358 | €4,847 | +€2,488 | +105.5% |
| Gross operating margin | 9900 | -€19,905 | €10,666 | +€30,571 | |
| Operating profit (loss) | 9901 | -€39,264 | €1,770 | +€41,034 | |
| Financial income | 75/76B | - | €24 | +€24 | |
| Recurring financial income | 75 | - | €24 | +€24 | |
| Financial charges | 65/66B | €1,200 | €719 | -€482 | -40.1% |
| Recurring financial charges | 65 | €1,200 | €719 | -€482 | -40.1% |
| Profit (loss) for the period before taxes | 9903 | -€40,464 | €1,076 | +€41,540 | |
| Profit (loss) for the period | 9904 | -€40,464 | €1,076 | +€41,540 | |
| Profit (loss) for the period to be appropriated | 9905 | -€40,464 | €1,076 | +€41,540 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.