Vicus Consult: 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 Consult
Largest movements
- Cash +€83,832
up €83,832 (+162.9%), from €51,447 to €135,279
mainly Other debts (+€132,652) and Net result for the year (+€127,567)
- Other debts +€132,652
up €132,652 (+102.0%), from €130,000 to €262,652
- Reserves -€82,433
down €82,433 (-99.4%), from €82,965 to €532
of which Distributable reserves: -€78,433
- Tax, wage and social debts +€39,969
up €39,969 (+75.1%), from €53,224 to €93,193
of which Taxes: +€32,684
- Trade debts -€4,980
down €4,980 (-31.4%), from €15,843 to €10,863
- Gross operating margin +€117,760
up €117,760 (+45.7%), from €257,791 to €375,551
- Staff costs +€54,045
up €54,045 (+40.5%), from €133,543 to €187,588
- Taxes +€16,783
up €16,783 (+61.6%), from €27,229 to €44,013
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 | €322,032 | €407,239 | +€85,208 | +26.5% |
| Fixed assets | 21/28 | €105,328 | €102,768 | -€2,559 | -2.4% |
| Tangible fixed assets | 22/27 | €105,328 | €102,768 | -€2,559 | -2.4% |
| Land and buildings | 22 | €101,716 | €100,830 | -€886 | -0.9% |
| Furniture and vehicles | 24 | €3,611 | €1,938 | -€1,673 | -46.3% |
| Current assets | 29/58 | €216,704 | €304,471 | +€87,767 | +40.5% |
| Amounts receivable within one year | 40/41 | €153,274 | €155,856 | +€2,582 | +1.7% |
| Trade receivables | 40 | €117,656 | €155,856 | +€38,199 | +32.5% |
| Other amounts receivable | 41 | €35,618 | - | -€35,618 | |
| Cash at bank and in hand | 54/58 | €51,447 | €135,279 | +€83,832 | +162.9% |
| Deferred charges and accrued income | 490/1 | €11,983 | €13,336 | +€1,353 | +11.3% |
| Total equity and liabilities | 10/49 | €322,032 | €407,239 | +€85,208 | +26.5% |
| Equity | 10/15 | €122,965 | €40,532 | -€82,433 | -67.0% |
| Contributions | 10/11 | €40,000 | €40,000 | = | 0.0% |
| Reserves | 13 | €82,965 | €532 | -€82,433 | -99.4% |
| Non-distributable reserves | 130/1 | €4,000 | - | -€4,000 | |
| Reserves not available under the articles | 1311 | €4,000 | - | -€4,000 | |
| Distributable reserves | 133 | €78,965 | €532 | -€78,433 | -99.3% |
| Amounts payable | 17/49 | €199,067 | €366,707 | +€167,641 | +84.2% |
| Amounts payable within one year | 42/48 | €199,067 | €366,707 | +€167,641 | +84.2% |
| Trade debts | 44 | €15,843 | €10,863 | -€4,980 | -31.4% |
| Suppliers | 440/4 | €15,843 | €10,863 | -€4,980 | -31.4% |
| Taxes, remuneration and social security | 45 | €53,224 | €93,193 | +€39,969 | +75.1% |
| Taxes | 450/3 | €25,926 | €58,609 | +€32,684 | +126.1% |
| Remuneration and social security | 454/9 | €27,298 | €34,584 | +€7,286 | +26.7% |
| Other amounts payable | 47/48 | €130,000 | €262,652 | +€132,652 | +102.0% |
| Remuneration, social security and pensions | 62 | €133,543 | €187,588 | +€54,045 | +40.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,736 | €14,653 | +€2,917 | +24.9% |
| Other operating charges | 640/8 | €1,533 | €1,614 | +€81 | +5.3% |
| Gross operating margin | 9900 | €257,791 | €375,551 | +€117,760 | +45.7% |
| Operating profit (loss) | 9901 | €110,979 | €171,696 | +€60,717 | +54.7% |
| Financial income | 75/76B | €55 | €34 | -€21 | -38.7% |
| Recurring financial income | 75 | €55 | €34 | -€21 | -38.7% |
| Financial charges | 65/66B | €130 | €151 | +€20 | +15.5% |
| Recurring financial charges | 65 | €130 | €151 | +€20 | +15.5% |
| Profit (loss) for the period before taxes | 9903 | €110,904 | €171,579 | +€60,675 | +54.7% |
| Income taxes | 67/77 | €27,229 | €44,013 | +€16,783 | +61.6% |
| Profit (loss) for the period | 9904 | €83,675 | €127,567 | +€43,892 | +52.5% |
| Profit (loss) for the period to be appropriated | 9905 | €83,675 | €127,567 | +€43,892 | +52.5% |
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 7 October 2026 via checked.be.