VIKA MANAGEMENT: 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.
VIKA MANAGEMENT
Largest movements
- Cash -€10,238
down €10,238 (-58.9%), from €17,373 to €7,135
mainly Receivables within one year (-€6,466) and Net result for the year (-€3,811)
- Receivables within one year +€6,466
up €6,466 (+30.5%), from €21,232 to €27,698
of which Other amounts receivable: +€5,447
- Deferred charges and accrued income -€1,886
down €1,886 (-94.7%), from €1,992 to €106
- Profit (loss) carried forward -€3,811
down €3,811 (-23.1%), from €16,523 to €12,712
- Tax, wage and social debts -€1,591
down €1,591 (-7.9%), from €20,043 to €18,452
of which Taxes: -€2,091
- Trade debts -€429
down €429 (-16.9%), from €2,536 to €2,107
- Gross operating margin -€23,116
down €23,116, from €21,971 to -€1,145
- Taxes -€4,284
down €4,284 (-97.5%), from €4,394 to €110
- Financial charges +€2,122
up €2,122 (+215.1%), from €986 to €3,108
- Financial income +€658
up €658 (+397.5%), from €165 to €823
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 | €41,102 | €35,271 | -€5,831 | -14.2% |
| Fixed assets | 21/28 | €505 | €332 | -€174 | -34.4% |
| Tangible fixed assets | 22/27 | €505 | €332 | -€174 | -34.4% |
| Furniture and vehicles | 24 | €505 | €332 | -€174 | -34.4% |
| Current assets | 29/58 | €40,597 | €34,939 | -€5,658 | -13.9% |
| Amounts receivable within one year | 40/41 | €21,232 | €27,698 | +€6,466 | +30.5% |
| Trade receivables | 40 | €10,004 | €11,024 | +€1,019 | +10.2% |
| Other amounts receivable | 41 | €11,227 | €16,674 | +€5,447 | +48.5% |
| Cash at bank and in hand | 54/58 | €17,373 | €7,135 | -€10,238 | -58.9% |
| Deferred charges and accrued income | 490/1 | €1,992 | €106 | -€1,886 | -94.7% |
| Total equity and liabilities | 10/49 | €41,102 | €35,271 | -€5,831 | -14.2% |
| Equity | 10/15 | €18,523 | €14,712 | -€3,811 | -20.6% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €16,523 | €12,712 | -€3,811 | -23.1% |
| Amounts payable | 17/49 | €22,579 | €20,559 | -€2,020 | -8.9% |
| Amounts payable within one year | 42/48 | €22,579 | €20,559 | -€2,020 | -8.9% |
| Trade debts | 44 | €2,536 | €2,107 | -€429 | -16.9% |
| Suppliers | 440/4 | €2,536 | €2,107 | -€429 | -16.9% |
| Taxes, remuneration and social security | 45 | €20,043 | €18,452 | -€1,591 | -7.9% |
| Taxes | 450/3 | €20,043 | €17,952 | -€2,091 | -10.4% |
| Remuneration and social security | 454/9 | - | €500 | +€500 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16 | €174 | +€158 | +1011.4% |
| Other operating charges | 640/8 | €217 | €97 | -€120 | -55.1% |
| Gross operating margin | 9900 | €21,971 | -€1,145 | -€23,116 | |
| Operating profit (loss) | 9901 | €21,738 | -€1,416 | -€23,155 | |
| Financial income | 75/76B | €165 | €823 | +€658 | +397.5% |
| Recurring financial income | 75 | €165 | €823 | +€658 | +397.5% |
| Financial charges | 65/66B | €986 | €3,108 | +€2,122 | +215.1% |
| Recurring financial charges | 65 | €986 | €3,108 | +€2,122 | +215.1% |
| Profit (loss) for the period before taxes | 9903 | €20,917 | -€3,701 | -€24,619 | |
| Income taxes | 67/77 | €4,394 | €110 | -€4,284 | -97.5% |
| Profit (loss) for the period | 9904 | €16,523 | -€3,811 | -€20,334 | |
| Profit (loss) for the period to be appropriated | 9905 | €16,523 | -€3,811 | -€20,334 |
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 3 October 2026 via checked.be.