VICLAU: 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.
VICLAU
Largest movements
- Receivables within one year -€57,339
down €57,339 (-93.8%), from €61,103 to €3,764
- Tangible fixed assets -€1,032
down €1,032 (-21.5%), from €4,809 to €3,777
of which Furniture and vehicles: -€1,032
- Other debts -€29,603
down €29,603 (-92.3%), from €32,075 to €2,472
- Profit (loss) carried forward +€22,250
up €22,250 (+18.2%), from -€122,162 to -€99,913
- Trade debts -€21,655
down €21,655 (-98.5%), from €21,996 to €341
- Tax, wage and social debts -€19,368
down €19,368 (-82.2%), from €23,560 to €4,192
- Debts after one year -€10,000
down €10,000 (-13.3%), from €75,000 to €65,000
- Gross operating margin +€7,623
up €7,623 (+45.1%), from €16,919 to €24,542
- Other operating charges -€878
down €878 (-46.2%), from €1,900 to €1,022
- Depreciation +€681
up €681 (+194%), from €351 to €1,032
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.
Derived cash bridge
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.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €65,917 | €7,541 | -€58,376 | -88.6% |
| Fixed assets | 21/28 | €4,809 | €3,777 | -€1,032 | -21.5% |
| Tangible fixed assets | 22/27 | €4,809 | €3,777 | -€1,032 | -21.5% |
| Plant, machinery and equipment | 23 | €0 | €0 | = | |
| Furniture and vehicles | 24 | €4,809 | €3,777 | -€1,032 | -21.5% |
| Current assets | 29/58 | €61,108 | €3,764 | -€57,344 | -93.8% |
| Amounts receivable within one year | 40/41 | €61,103 | €3,764 | -€57,339 | -93.8% |
| Trade receivables | 40 | €61,103 | €3,764 | -€57,339 | -93.8% |
| Cash at bank and in hand | 54/58 | €6 | - | -€6 | |
| Total equity and liabilities | 10/49 | €65,917 | €7,541 | -€58,376 | -88.6% |
| Equity | 10/15 | -€86,713 | -€64,464 | +€22,250 | +25.7% |
| Contributions | 10/11 | €32,226 | €32,226 | = | 0.0% |
| Reserves | 13 | €3,223 | €3,223 | = | 0.0% |
| Non-distributable reserves | 130/1 | €3,223 | €3,223 | = | 0.0% |
| Reserves not available under the articles | 1311 | €3,223 | €3,223 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€122,162 | -€99,913 | +€22,250 | +18.2% |
| Amounts payable | 17/49 | €152,631 | €72,005 | -€80,626 | -52.8% |
| Amounts payable after more than one year | 17 | €75,000 | €65,000 | -€10,000 | -13.3% |
| Other amounts payable | 178/9 | €75,000 | €65,000 | -€10,000 | -13.3% |
| Amounts payable within one year | 42/48 | €77,631 | €7,005 | -€70,626 | -91.0% |
| Trade debts | 44 | €21,996 | €341 | -€21,655 | -98.5% |
| Suppliers | 440/4 | €21,996 | €341 | -€21,655 | -98.5% |
| Taxes, remuneration and social security | 45 | €23,560 | €4,192 | -€19,368 | -82.2% |
| Taxes | 450/3 | €23,560 | €4,192 | -€19,368 | -82.2% |
| Other amounts payable | 47/48 | €32,075 | €2,472 | -€29,603 | -92.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €351 | €1,032 | +€681 | +194% |
| Other operating charges | 640/8 | €1,900 | €1,022 | -€878 | -46.2% |
| Gross operating margin | 9900 | €16,919 | €24,542 | +€7,623 | +45.1% |
| Operating profit (loss) | 9901 | €14,668 | €22,487 | +€7,819 | +53.3% |
| Financial income | 75/76B | €100 | - | -€100 | |
| Recurring financial income | 75 | €100 | - | -€100 | |
| Financial charges | 65/66B | €108 | €238 | +€130 | +120% |
| Recurring financial charges | 65 | €108 | €238 | +€130 | +120% |
| Profit (loss) for the period before taxes | 9903 | €14,660 | €22,250 | +€7,589 | +51.8% |
| Profit (loss) for the period | 9904 | €14,660 | €22,250 | +€7,589 | +51.8% |
| Profit (loss) for the period to be appropriated | 9905 | €14,660 | €22,250 | +€7,589 | +51.8% |
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 16 October 2026 via checked.be.