VICUS: 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.
VICUS
Largest movements
- Tangible fixed assets -€21,317
down €21,317 (-17.4%), from €122,327 to €101,010
of which Land and buildings: -€20,620
- Other debts -€39,900
down €39,900 (-19.8%), from €201,077 to €161,177
- Profit (loss) carried forward +€28,320
up €28,320 (+15.8%), from -€179,326 to -€151,006
- Debts after one year -€9,040
down €9,040 (-11.3%), from €79,703 to €70,663
of which Financial debts: -€9,040
- Gross operating margin +€32,236
up €32,236 (+223.0%), from €14,454 to €46,690
- Purchases and services -€10,899
no longer reported in 2025 (was €10,899)
- Financial charges -€473
down €473 (-19.6%), from €2,411 to €1,938
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 | €128,595 | €108,597 | -€19,998 | -15.6% |
| Fixed assets | 21/28 | €122,327 | €101,010 | -€21,317 | -17.4% |
| Tangible fixed assets | 22/27 | €122,327 | €101,010 | -€21,317 | -17.4% |
| Land and buildings | 22 | €118,778 | €98,157 | -€20,620 | -17.4% |
| Plant, machinery and equipment | 23 | €3,550 | €2,853 | -€697 | -19.6% |
| Current assets | 29/58 | €6,268 | €7,587 | +€1,319 | +21.0% |
| Amounts receivable within one year | 40/41 | €2,500 | €2,500 | = | 0.0% |
| Trade receivables | 40 | €2,500 | €2,500 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €3,032 | €4,311 | +€1,278 | +42.2% |
| Deferred charges and accrued income | 490/1 | €735 | €776 | +€41 | +5.6% |
| Total equity and liabilities | 10/49 | €128,595 | €108,597 | -€19,998 | -15.6% |
| Equity | 10/15 | -€160,726 | -€132,406 | +€28,320 | +17.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€179,326 | -€151,006 | +€28,320 | +15.8% |
| Amounts payable | 17/49 | €289,322 | €241,003 | -€48,318 | -16.7% |
| Amounts payable after more than one year | 17 | €79,703 | €70,663 | -€9,040 | -11.3% |
| Financial debts | 170/4 | €27,003 | €17,963 | -€9,040 | -33.5% |
| Other amounts payable | 178/9 | €52,700 | €52,700 | = | 0.0% |
| Amounts payable within one year | 42/48 | €209,619 | €170,341 | -€39,278 | -18.7% |
| Current portion of amounts payable after more than one year | 42 | €8,542 | €9,040 | +€498 | +5.8% |
| Trade debts | 44 | €0 | €124 | +€124 | |
| Suppliers | 440/4 | €0 | €124 | +€124 | |
| Other amounts payable | 47/48 | €201,077 | €161,177 | -€39,900 | -19.8% |
| Goods, raw materials, services and sundry goods | 60/61 | €10,899 | - | -€10,899 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,375 | €14,369 | -€6 | 0.0% |
| Other operating charges | 640/8 | €2,094 | €2,164 | +€71 | +3.4% |
| Gross operating margin | 9900 | €14,454 | €46,690 | +€32,236 | +223.0% |
| Operating profit (loss) | 9901 | -€2,015 | €30,157 | +€32,171 | |
| Financial income | 75/76B | €7 | €107 | +€100 | +1456.1% |
| Recurring financial income | 75 | €7 | €107 | +€100 | +1456.1% |
| Financial charges | 65/66B | €2,411 | €1,938 | -€473 | -19.6% |
| Recurring financial charges | 65 | €2,411 | €1,938 | -€473 | -19.6% |
| Profit (loss) for the period before taxes | 9903 | -€4,419 | €28,325 | +€32,744 | |
| Income taxes | 67/77 | €1 | €5 | +€4 | +465.2% |
| Profit (loss) for the period | 9904 | -€4,420 | €28,320 | +€32,740 | |
| Profit (loss) for the period to be appropriated | 9905 | -€4,420 | €28,320 | +€32,740 |
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 29 September 2026 via checked.be.