VIKA IMMO: 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.
VIKA IMMO
Largest movements
- Tangible fixed assets -€78,659
down €78,659 (-3.9%), from €2.0m to €1.9m
- Receivables within one year +€48,940
up €48,940 (+79.3%), from €61,742 to €110,682
of which Trade receivables: +€47,543
- Other debts +€209,565
up €209,565 (+25.9%), from €807,626 to €1.0m
- Debts after one year -€121,546
down €121,546 (-16.5%), from €735,921 to €614,375
- Profit (loss) carried forward -€73,046
down €73,046 (-331%), from -€22,052 to -€95,098
- Tax, wage and social debts -€30,873
down €30,873 (-56.6%), from €54,548 to €23,675
- Gross operating margin -€59,246
down €59,246 (-32.9%), from €180,105 to €120,859
- Financial charges -€29,769
down €29,769 (-46.7%), from €63,684 to €33,915
- Taxes -€16,435
down €16,435, from €7,500 to -€8,935
- Depreciation +€5,648
up €5,648 (+3.8%), from €149,689 to €155,338
- Other operating charges +€1,860
up €1,860 (+15.9%), from €11,731 to €13,592
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,094,079 | €2,090,042 | -€4,037 | -0.2% |
| Fixed assets | 21/28 | €2,016,949 | €1,938,290 | -€78,659 | -3.9% |
| Tangible fixed assets | 22/27 | €2,016,351 | €1,937,692 | -€78,659 | -3.9% |
| Land and buildings | 22 | €2,016,351 | €1,937,692 | -€78,659 | -3.9% |
| Financial fixed assets | 28 | €598 | €598 | = | 0.0% |
| Current assets | 29/58 | €77,130 | €151,752 | +€74,622 | +96.7% |
| Amounts receivable within one year | 40/41 | €61,742 | €110,682 | +€48,940 | +79.3% |
| Trade receivables | 40 | €52,812 | €100,356 | +€47,543 | +90.0% |
| Other amounts receivable | 41 | €8,930 | €10,327 | +€1,397 | +15.6% |
| Cash at bank and in hand | 54/58 | €4,661 | €18,753 | +€14,092 | +302% |
| Deferred charges and accrued income | 490/1 | €10,727 | €22,317 | +€11,591 | +108% |
| Total equity and liabilities | 10/49 | €2,094,079 | €2,090,042 | -€4,037 | -0.2% |
| Equity | 10/15 | €252,829 | €179,783 | -€73,046 | -28.9% |
| Contributions | 10/11 | €104,800 | €104,800 | = | 0.0% |
| Capital | 10 | €104,800 | €104,800 | = | 0.0% |
| Issued capital | 100 | €104,800 | €104,800 | = | 0.0% |
| Reserves | 13 | €170,081 | €170,081 | = | 0.0% |
| Non-distributable reserves | 130/1 | €10,480 | €10,480 | = | 0.0% |
| Legal reserve | 130 | €10,480 | €10,480 | = | 0.0% |
| Distributable reserves | 133 | €159,601 | €159,601 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€22,052 | -€95,098 | -€73,046 | -331% |
| Amounts payable | 17/49 | €1,841,250 | €1,910,259 | +€69,009 | +3.7% |
| Amounts payable after more than one year | 17 | €735,921 | €614,375 | -€121,546 | -16.5% |
| Financial debts | 170/4 | €735,921 | €614,375 | -€121,546 | -16.5% |
| Amounts payable within one year | 42/48 | €992,738 | €1,183,293 | +€190,555 | +19.2% |
| Current portion of amounts payable after more than one year | 42 | €122,157 | €134,140 | +€11,983 | +9.8% |
| Trade debts | 44 | €8,407 | €8,287 | -€120 | -1.4% |
| Suppliers | 440/4 | €8,407 | €8,287 | -€120 | -1.4% |
| Taxes, remuneration and social security | 45 | €54,548 | €23,675 | -€30,873 | -56.6% |
| Taxes | 450/3 | €54,548 | €23,675 | -€30,873 | -56.6% |
| Other amounts payable | 47/48 | €807,626 | €1,017,191 | +€209,565 | +25.9% |
| Accrued charges and deferred income | 492/3 | €112,591 | €112,591 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €149,689 | €155,338 | +€5,648 | +3.8% |
| Other operating charges | 640/8 | €11,731 | €13,592 | +€1,860 | +15.9% |
| Gross operating margin | 9900 | €180,105 | €120,859 | -€59,246 | -32.9% |
| Operating profit (loss) | 9901 | €18,684 | -€48,070 | -€66,754 | |
| Financial charges | 65/66B | €63,684 | €33,915 | -€29,769 | -46.7% |
| Recurring financial charges | 65 | €63,684 | €33,915 | -€29,769 | -46.7% |
| Profit (loss) for the period before taxes | 9903 | -€44,999 | -€81,985 | -€36,986 | -82.2% |
| Income taxes | 67/77 | €7,500 | -€8,935 | -€16,435 | |
| Profit (loss) for the period | 9904 | -€52,499 | -€73,050 | -€20,551 | -39.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€52,499 | -€73,050 | -€20,551 | -39.1% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.