VIGGOSKAR: 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.
VIGGOSKAR
Largest movements
- Tangible fixed assets +€3,276
up €3,276 (+41.0%), from €7,989 to €11,265
of which Plant, machinery and equipment: +€2,237
- Receivables within one year +€3,219
up €3,219 (+1,431%), from €225 to €3,444
of which Other amounts receivable: +€2,000
- Deferred charges and accrued income -€2,290
down €2,290 (-95.8%), from €2,391 to €101
- Cash -€781
down €781 (-11.2%), from €6,993 to €6,211
mainly Investment in fixed assets (net) (-€6,131) and Receivables within one year (-€3,219)
- Formation expenses -€312
down €312 (-23.6%), from €1,320 to €1,008
- Tax, wage and social debts +€5,715
up €5,715 (+73.2%), from €7,803 to €13,518
of which Remuneration and social security: +€5,652
- Profit (loss) carried forward -€2,433
new in 2025: -€2,433
- Trade debts +€976
up €976 (+34.3%), from €2,849 to €3,825
- Other debts -€897
down €897 (-62.8%), from €1,428 to €532
- Staff costs +€40,505
up €40,505 (+172%), from €23,593 to €64,097
- Gross operating margin +€38,249
up €38,249 (+139%), from €27,527 to €65,777
- Depreciation +€1,918
up €1,918 (+154%), from €1,249 to €3,167
- Other operating charges +€920
new in 2025: €920
- Taxes -€707
down €707 (-100%), from €707 to €0
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 | €23,862 | €27,224 | +€3,362 | +14.1% |
| Formation expenses | 20 | €1,320 | €1,008 | -€312 | -23.6% |
| Fixed assets | 21/28 | €11,589 | €14,865 | +€3,276 | +28.3% |
| Tangible fixed assets | 22/27 | €7,989 | €11,265 | +€3,276 | +41.0% |
| Plant, machinery and equipment | 23 | €7,989 | €10,226 | +€2,237 | +28.0% |
| Furniture and vehicles | 24 | - | €1,039 | +€1,039 | |
| Financial fixed assets | 28 | €3,600 | €3,600 | = | 0.0% |
| Current assets | 29/58 | €10,953 | €11,351 | +€397 | +3.6% |
| Stocks and contracts in progress | 3 | €1,345 | €1,595 | +€250 | +18.6% |
| Stocks | 30/36 | €1,345 | €1,595 | +€250 | +18.6% |
| Amounts receivable within one year | 40/41 | €225 | €3,444 | +€3,219 | +1,431% |
| Trade receivables | 40 | €225 | €1,444 | +€1,219 | +542% |
| Other amounts receivable | 41 | - | €2,000 | +€2,000 | |
| Cash at bank and in hand | 54/58 | €6,993 | €6,211 | -€781 | -11.2% |
| Deferred charges and accrued income | 490/1 | €2,391 | €101 | -€2,290 | -95.8% |
| Total equity and liabilities | 10/49 | €23,862 | €27,224 | +€3,362 | +14.1% |
| Equity | 10/15 | €5,931 | €3,499 | -€2,433 | -41.0% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Reserves | 13 | €1,931 | €1,931 | = | 0.0% |
| Distributable reserves | 133 | €1,931 | €1,931 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€2,433 | -€2,433 | |
| Amounts payable | 17/49 | €17,930 | €23,725 | +€5,795 | +32.3% |
| Amounts payable after more than one year | 17 | €5,850 | €5,850 | = | 0.0% |
| Other amounts payable | 178/9 | €5,850 | €5,850 | = | 0.0% |
| Amounts payable within one year | 42/48 | €12,080 | €17,875 | +€5,795 | +48.0% |
| Trade debts | 44 | €2,849 | €3,825 | +€976 | +34.3% |
| Suppliers | 440/4 | €2,849 | €3,825 | +€976 | +34.3% |
| Taxes, remuneration and social security | 45 | €7,803 | €13,518 | +€5,715 | +73.2% |
| Taxes | 450/3 | €4,770 | €4,833 | +€63 | +1.3% |
| Remuneration and social security | 454/9 | €3,033 | €8,685 | +€5,652 | +186% |
| Other amounts payable | 47/48 | €1,428 | €532 | -€897 | -62.8% |
| Remuneration, social security and pensions | 62 | €23,593 | €64,097 | +€40,505 | +172% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,249 | €3,167 | +€1,918 | +154% |
| Other operating charges | 640/8 | - | €920 | +€920 | |
| Gross operating margin | 9900 | €27,527 | €65,777 | +€38,249 | +139% |
| Operating profit (loss) | 9901 | €2,686 | -€2,408 | -€5,093 | |
| Financial income | 75/76B | - | €16 | +€16 | |
| Recurring financial income | 75 | - | €16 | +€16 | |
| Financial charges | 65/66B | €47 | €41 | -€6 | -13.1% |
| Recurring financial charges | 65 | €47 | €41 | -€6 | -13.1% |
| Profit (loss) for the period before taxes | 9903 | €2,638 | -€2,433 | -€5,071 | |
| Income taxes | 67/77 | €707 | €0 | -€707 | -100% |
| Profit (loss) for the period | 9904 | €1,931 | -€2,433 | -€4,364 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,931 | -€2,433 | -€4,364 |
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 24 October 2026 via checked.be.