Vik consulting: 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.
Vik consulting
Largest movements
- Cash -€41,829
down €41,829 (-50.5%), from €82,846 to €41,017
mainly Contributions, distributions and other (-€30,457) and Net result for the year (-€10,884)
- Receivables within one year -€16,640
down €16,640 (-83.8%), from €19,855 to €3,216
of which Trade receivables: -€19,844
- Profit (loss) carried forward -€53,741
down €53,741 (-75.8%), from €70,859 to €17,118
- Contributions +€12,400
up €12,400 (+200.0%), from €6,200 to €18,600
- Other debts -€9,540
down €9,540 (-100.0%), from €9,540 to €0
- Tax, wage and social debts -€7,608
down €7,608 (-98.3%), from €7,743 to €135
- Gross operating margin -€21,484
down €21,484, from €12,100 to -€9,384
- Taxes -€2,774
down €2,774 (-95.2%), from €2,914 to €141
- Financial charges -€300
down €300 (-37.4%), from €802 to €502
- Other operating charges -€122
down €122 (-20.8%), from €588 to €465
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 | €104,761 | €45,675 | -€59,085 | -56.4% |
| Fixed assets | 21/28 | €852 | €416 | -€436 | -51.2% |
| Tangible fixed assets | 22/27 | €852 | €416 | -€436 | -51.2% |
| Furniture and vehicles | 24 | €852 | €416 | -€436 | -51.2% |
| Current assets | 29/58 | €103,908 | €45,259 | -€58,649 | -56.4% |
| Amounts receivable within one year | 40/41 | €19,855 | €3,216 | -€16,640 | -83.8% |
| Trade receivables | 40 | €19,844 | €0 | -€19,844 | -100.0% |
| Other amounts receivable | 41 | €11 | €3,216 | +€3,204 | +28206.0% |
| Cash at bank and in hand | 54/58 | €82,846 | €41,017 | -€41,829 | -50.5% |
| Deferred charges and accrued income | 490/1 | €1,207 | €1,027 | -€180 | -14.9% |
| Total equity and liabilities | 10/49 | €104,761 | €45,675 | -€59,085 | -56.4% |
| Equity | 10/15 | €81,723 | €40,382 | -€41,341 | -50.6% |
| Contributions | 10/11 | €6,200 | €18,600 | +€12,400 | +200.0% |
| Reserves | 13 | €4,664 | €4,664 | = | 0.0% |
| Distributable reserves | 133 | €4,664 | €4,664 | = | 0.0% |
| Profit (loss) carried forward | 14 | €70,859 | €17,118 | -€53,741 | -75.8% |
| Amounts payable | 17/49 | €23,037 | €5,293 | -€17,744 | -77.0% |
| Amounts payable within one year | 42/48 | €23,037 | €5,293 | -€17,744 | -77.0% |
| Trade debts | 44 | €5,754 | €5,158 | -€596 | -10.4% |
| Suppliers | 440/4 | €5,754 | €5,158 | -€596 | -10.4% |
| Taxes, remuneration and social security | 45 | €7,743 | €135 | -€7,608 | -98.3% |
| Taxes | 450/3 | €7,743 | €135 | -€7,608 | -98.3% |
| Other amounts payable | 47/48 | €9,540 | €0 | -€9,540 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €436 | €436 | = | 0.0% |
| Other operating charges | 640/8 | €588 | €465 | -€122 | -20.8% |
| Gross operating margin | 9900 | €12,100 | -€9,384 | -€21,484 | |
| Operating profit (loss) | 9901 | €11,077 | -€10,285 | -€21,362 | |
| Financial income | 75/76B | €27 | €44 | +€17 | +61.4% |
| Recurring financial income | 75 | €27 | €44 | +€17 | +61.4% |
| Financial charges | 65/66B | €802 | €502 | -€300 | -37.4% |
| Recurring financial charges | 65 | €802 | €502 | -€300 | -37.4% |
| Profit (loss) for the period before taxes | 9903 | €10,302 | -€10,743 | -€21,045 | |
| Income taxes | 67/77 | €2,914 | €141 | -€2,774 | -95.2% |
| Profit (loss) for the period | 9904 | €7,387 | -€10,884 | -€18,271 | |
| Profit (loss) for the period to be appropriated | 9905 | €7,387 | -€10,884 | -€18,271 |
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 30 September 2026 via checked.be.