VICT COMPTA: 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.
VICT COMPTA
Largest movements
- Cash +€191,493
up €191,493 (+95.2%), from €201,220 to €392,713
mainly Net result for the year (+€108,921) and Tax, wage and social debts (+€41,893)
- Receivables within one year -€33,149
down €33,149 (-65.7%), from €50,457 to €17,308
of which Trade receivables: -€33,019
- Tangible fixed assets -€7,372
down €7,372 (-21.4%), from €34,403 to €27,031
- Reserves +€108,000
up €108,000 (+50.2%), from €215,000 to €323,000
- Tax, wage and social debts +€41,893
up €41,893 (+61.5%), from €68,147 to €110,040
- Gross operating margin -€26,000
down €26,000 (-13.7%), from €189,307 to €163,307
- Taxes -€8,514
down €8,514 (-15.5%), from €55,079 to €46,565
- Depreciation +€4,915
up €4,915 (+200.0%), from €2,457 to €7,372
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.
Cash bridge derived
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 | €286,080 | €437,052 | +€150,972 | +52.8% |
| Fixed assets | 21/28 | €34,403 | €27,031 | -€7,372 | -21.4% |
| Tangible fixed assets | 22/27 | €34,403 | €27,031 | -€7,372 | -21.4% |
| Furniture and vehicles | 24 | €34,403 | €27,031 | -€7,372 | -21.4% |
| Current assets | 29/58 | €251,677 | €410,021 | +€158,344 | +62.9% |
| Amounts receivable within one year | 40/41 | €50,457 | €17,308 | -€33,149 | -65.7% |
| Trade receivables | 40 | €50,327 | €17,308 | -€33,019 | -65.6% |
| Other amounts receivable | 41 | €130 | - | -€130 | |
| Cash at bank and in hand | 54/58 | €201,220 | €392,713 | +€191,493 | +95.2% |
| Total equity and liabilities | 10/49 | €286,080 | €437,052 | +€150,972 | +52.8% |
| Equity | 10/15 | €217,933 | €326,854 | +€108,921 | +50.0% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €215,000 | €323,000 | +€108,000 | +50.2% |
| Distributable reserves | 133 | €215,000 | €323,000 | +€108,000 | +50.2% |
| Profit (loss) carried forward | 14 | €933 | €1,854 | +€921 | +98.7% |
| Amounts payable | 17/49 | €68,147 | €110,198 | +€42,051 | +61.7% |
| Amounts payable within one year | 42/48 | €68,147 | €110,198 | +€42,051 | +61.7% |
| Trade debts | 44 | - | €103 | +€103 | |
| Suppliers | 440/4 | - | €103 | +€103 | |
| Taxes, remuneration and social security | 45 | €68,147 | €110,040 | +€41,893 | +61.5% |
| Taxes | 450/3 | €68,147 | €110,040 | +€41,893 | +61.5% |
| Other amounts payable | 47/48 | - | €55 | +€55 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,457 | €7,372 | +€4,915 | +200.0% |
| Other operating charges | 640/8 | €918 | €301 | -€617 | -67.2% |
| Gross operating margin | 9900 | €189,307 | €163,307 | -€26,000 | -13.7% |
| Operating profit (loss) | 9901 | €185,932 | €155,634 | -€30,298 | -16.3% |
| Financial charges | 65/66B | €62 | €148 | +€86 | +138.7% |
| Recurring financial charges | 65 | €62 | €148 | +€86 | +138.7% |
| Profit (loss) for the period before taxes | 9903 | €185,870 | €155,486 | -€30,384 | -16.3% |
| Income taxes | 67/77 | €55,079 | €46,565 | -€8,514 | -15.5% |
| Profit (loss) for the period | 9904 | €130,791 | €108,921 | -€21,870 | -16.7% |
| Profit (loss) for the period to be appropriated | 9905 | €130,791 | €108,921 | -€21,870 | -16.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.