vika one: 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 one
Largest movements
- Receivables within one year -€4,458
down €4,458 (-76.9%), from €5,800 to €1,341
of which Trade receivables: -€4,678
- Tangible fixed assets +€411
up €411 (+7.8%), from €5,239 to €5,650
of which Furniture and vehicles: +€2,705
- Stocks and contracts +€405
up €405 (+3.7%), from €10,846 to €11,250
- Cash -€233
down €233 (-27.5%), from €848 to €616
mainly Net result for the year (-€3,123) and Investment in fixed assets (net) (-€2,726)
- Profit (loss) carried forward -€3,123
down €3,123 (-96.0%), from €3,252 to €129
- Tax, wage and social debts -€1,768
down €1,768 (-79.7%), from €2,217 to €450
- Debts after one year +€1,413
new in 2025: €1,413
- Current portion of long-term debt +€1,375
new in 2025: €1,375
- Trade debts -€1,101
down €1,101 (-83.5%), from €1,318 to €217
- Gross operating margin -€5,569
down €5,569 (-96.7%), from €5,760 to €191
- Taxes -€1,389
down €1,389 (-91.3%), from €1,521 to €132
- Financial charges +€112
up €112 (+177.6%), from €63 to €175
- Depreciation +€78
up €78 (+3.5%), from €2,237 to €2,316
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 | €22,875 | €18,995 | -€3,880 | -17.0% |
| Fixed assets | 21/28 | €5,239 | €5,650 | +€411 | +7.8% |
| Tangible fixed assets | 22/27 | €5,239 | €5,650 | +€411 | +7.8% |
| Plant, machinery and equipment | 23 | €5,239 | €2,944 | -€2,295 | -43.8% |
| Furniture and vehicles | 24 | - | €2,705 | +€2,705 | |
| Current assets | 29/58 | €17,636 | €13,345 | -€4,291 | -24.3% |
| Stocks and contracts in progress | 3 | €10,846 | €11,250 | +€405 | +3.7% |
| Stocks | 30/36 | €10,846 | €11,250 | +€405 | +3.7% |
| Amounts receivable within one year | 40/41 | €5,800 | €1,341 | -€4,458 | -76.9% |
| Trade receivables | 40 | €5,151 | €473 | -€4,678 | -90.8% |
| Other amounts receivable | 41 | €648 | €868 | +€220 | +33.9% |
| Cash at bank and in hand | 54/58 | €848 | €616 | -€233 | -27.5% |
| Deferred charges and accrued income | 490/1 | €143 | €138 | -€4 | -3.0% |
| Total equity and liabilities | 10/49 | €22,875 | €18,995 | -€3,880 | -17.0% |
| Equity | 10/15 | €14,452 | €11,329 | -€3,123 | -21.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €5,000 | €5,000 | = | 0.0% |
| Distributable reserves | 133 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €3,252 | €129 | -€3,123 | -96.0% |
| Amounts payable | 17/49 | €8,424 | €7,666 | -€757 | -9.0% |
| Amounts payable after more than one year | 17 | - | €1,413 | +€1,413 | |
| Financial debts | 170/4 | - | €1,413 | +€1,413 | |
| Amounts payable within one year | 42/48 | €8,424 | €6,253 | -€2,171 | -25.8% |
| Current portion of amounts payable after more than one year | 42 | - | €1,375 | +€1,375 | |
| Trade debts | 44 | €1,318 | €217 | -€1,101 | -83.5% |
| Suppliers | 440/4 | €1,318 | €217 | -€1,101 | -83.5% |
| Taxes, remuneration and social security | 45 | €2,217 | €450 | -€1,768 | -79.7% |
| Taxes | 450/3 | €2,217 | €450 | -€1,768 | -79.7% |
| Other amounts payable | 47/48 | €4,889 | €4,212 | -€677 | -13.9% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,237 | €2,316 | +€78 | +3.5% |
| Other operating charges | 640/8 | €693 | €692 | -€2 | -0.2% |
| Gross operating margin | 9900 | €5,760 | €191 | -€5,569 | -96.7% |
| Operating profit (loss) | 9901 | €2,829 | -€2,816 | -€5,645 | |
| Financial income | 75/76B | €32 | €0 | -€32 | -100.0% |
| Recurring financial income | 75 | €32 | €0 | -€32 | -100.0% |
| Financial charges | 65/66B | €63 | €175 | +€112 | +177.6% |
| Recurring financial charges | 65 | €63 | €175 | +€112 | +177.6% |
| Profit (loss) for the period before taxes | 9903 | €2,798 | -€2,991 | -€5,789 | |
| Income taxes | 67/77 | €1,521 | €132 | -€1,389 | -91.3% |
| Profit (loss) for the period | 9904 | €1,277 | -€3,123 | -€4,399 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,277 | -€3,123 | -€4,399 |
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 10 October 2026 via checked.be.