Vicla: 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.
Vicla
Largest movements
- Cash -€19,101
down €19,101 (-26.4%), from €72,392 to €53,291
mainly Tax, wage and social debts (-€14,294) and Receivables within one year (-€11,631)
- Receivables within one year +€11,631
up €11,631 (+36.4%), from €31,925 to €43,556
of which Trade receivables: +€6,385
- Tax, wage and social debts -€14,294
down €14,294 (-84.1%), from €16,992 to €2,699
- Gross operating margin -€26,800
down €26,800 (-87.0%), from €30,788 to €3,989
- Taxes -€1,092
down €1,092 (-44.9%), from €2,435 to €1,343
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.
Derived cash bridge
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 | €231,842 | €221,126 | -€10,717 | -4.6% |
| Fixed assets | 21/28 | €17,537 | €16,369 | -€1,168 | -6.7% |
| Tangible fixed assets | 22/27 | €17,537 | €16,369 | -€1,168 | -6.7% |
| Plant, machinery and equipment | 23 | €6,497 | €5,462 | -€1,034 | -15.9% |
| Furniture and vehicles | 24 | €1,566 | €3,353 | +€1,787 | +114% |
| Other tangible fixed assets | 26 | €9,475 | €7,554 | -€1,921 | -20.3% |
| Current assets | 29/58 | €214,305 | €204,756 | -€9,548 | -4.5% |
| Amounts receivable after more than one year | 29 | €100,000 | €100,000 | = | 0.0% |
| Other amounts receivable | 291 | €100,000 | €100,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €31,925 | €43,556 | +€11,631 | +36.4% |
| Trade receivables | 40 | €11,926 | €18,311 | +€6,385 | +53.5% |
| Other amounts receivable | 41 | €19,999 | €25,245 | +€5,246 | +26.2% |
| Cash at bank and in hand | 54/58 | €72,392 | €53,291 | -€19,101 | -26.4% |
| Deferred charges and accrued income | 490/1 | €9,988 | €7,910 | -€2,079 | -20.8% |
| Total equity and liabilities | 10/49 | €231,842 | €221,126 | -€10,717 | -4.6% |
| Equity | 10/15 | €214,167 | €215,854 | +€1,688 | +0.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €195,567 | €197,254 | +€1,688 | +0.9% |
| Distributable reserves | 133 | €195,567 | €197,254 | +€1,688 | +0.9% |
| Amounts payable | 17/49 | €17,675 | €5,271 | -€12,404 | -70.2% |
| Amounts payable within one year | 42/48 | €17,675 | €5,271 | -€12,404 | -70.2% |
| Financial debts | 43 | €460 | €562 | +€102 | +22.1% |
| Credit institutions | 430/8 | €460 | €562 | +€102 | +22.1% |
| Trade debts | 44 | €223 | €2,011 | +€1,788 | +801% |
| Suppliers | 440/4 | €223 | €2,011 | +€1,788 | +801% |
| Taxes, remuneration and social security | 45 | €16,992 | €2,699 | -€14,294 | -84.1% |
| Taxes | 450/3 | €16,992 | €2,699 | -€14,294 | -84.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,876 | €4,007 | +€132 | +3.4% |
| Other operating charges | 640/8 | €433 | €190 | -€244 | -56.2% |
| Gross operating margin | 9900 | €30,788 | €3,989 | -€26,800 | -87.0% |
| Operating profit (loss) | 9901 | €26,480 | -€208 | -€26,688 | |
| Financial income | 75/76B | €4,304 | €4,543 | +€239 | +5.5% |
| Recurring financial income | 75 | €4,304 | €4,543 | +€239 | +5.5% |
| Financial charges | 65/66B | €1,572 | €1,304 | -€268 | -17.1% |
| Recurring financial charges | 65 | €1,572 | €1,304 | -€268 | -17.1% |
| Profit (loss) for the period before taxes | 9903 | €29,212 | €3,030 | -€26,181 | -89.6% |
| Income taxes | 67/77 | €2,435 | €1,343 | -€1,092 | -44.9% |
| Profit (loss) for the period | 9904 | €26,777 | €1,688 | -€25,089 | -93.7% |
| Profit (loss) for the period to be appropriated | 9905 | €26,777 | €1,688 | -€25,089 | -93.7% |
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 13 October 2026 via checked.be.