VIKANNANT: 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.
VIKANNANT
Largest movements
- Current investments +€199,999
new in 2025: €199,999
- Cash +€70,762
up €70,762 (+48.9%), from €144,588 to €215,349
mainly Net result for the year (+€258,469) and Receivables within one year (+€68,095)
- Receivables within one year -€68,095
down €68,095 (-30.7%), from €221,514 to €153,419
of which Trade receivables: -€99,903
- Financial fixed assets +€27,500
up €27,500 (+30283.0%), from €91 to €27,591
- Tangible fixed assets +€7,518
up €7,518 (+104.2%), from €7,218 to €14,736
of which Plant, machinery and equipment: +€6,829
- Reserves +€258,469
up €258,469 (+75.7%), from €341,447 to €599,917
- Tax, wage and social debts -€15,769
down €15,769 (-63.0%), from €25,048 to €9,279
of which Taxes: -€15,769
- Gross operating margin -€86,025
down €86,025 (-20.0%), from €429,873 to €343,848
- Taxes -€21,942
down €21,942 (-20.9%), from €104,750 to €82,808
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 | €373,926 | €617,489 | +€243,563 | +65.1% |
| Fixed assets | 21/28 | €7,309 | €42,327 | +€35,018 | +479.1% |
| Tangible fixed assets | 22/27 | €7,218 | €14,736 | +€7,518 | +104.2% |
| Land and buildings | 22 | €3,579 | €4,268 | +€689 | +19.3% |
| Plant, machinery and equipment | 23 | €3,639 | €10,468 | +€6,829 | +187.7% |
| Financial fixed assets | 28 | €91 | €27,591 | +€27,500 | +30283.0% |
| Current assets | 29/58 | €366,617 | €575,162 | +€208,545 | +56.9% |
| Amounts receivable within one year | 40/41 | €221,514 | €153,419 | -€68,095 | -30.7% |
| Trade receivables | 40 | €218,727 | €118,823 | -€99,903 | -45.7% |
| Other amounts receivable | 41 | €2,787 | €34,596 | +€31,809 | +1141.3% |
| Current investments | 50/53 | - | €199,999 | +€199,999 | |
| Cash at bank and in hand | 54/58 | €144,588 | €215,349 | +€70,762 | +48.9% |
| Deferred charges and accrued income | 490/1 | €516 | €6,394 | +€5,879 | +1140.4% |
| Total equity and liabilities | 10/49 | €373,926 | €617,489 | +€243,563 | +65.1% |
| Equity | 10/15 | €341,547 | €600,017 | +€258,469 | +75.7% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Reserves | 13 | €341,447 | €599,917 | +€258,469 | +75.7% |
| Distributable reserves | 133 | €341,447 | €599,917 | +€258,469 | +75.7% |
| Amounts payable | 17/49 | €32,378 | €17,472 | -€14,906 | -46.0% |
| Amounts payable within one year | 42/48 | €32,378 | €17,472 | -€14,906 | -46.0% |
| Trade debts | 44 | €7,330 | €8,193 | +€862 | +11.8% |
| Suppliers | 440/4 | €7,330 | €8,193 | +€862 | +11.8% |
| Taxes, remuneration and social security | 45 | €25,048 | €9,279 | -€15,769 | -63.0% |
| Taxes | 450/3 | €25,048 | €9,279 | -€15,769 | -63.0% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,292 | €2,154 | +€862 | +66.7% |
| Other operating charges | 640/8 | €542 | €653 | +€111 | +20.5% |
| Gross operating margin | 9900 | €429,873 | €343,848 | -€86,025 | -20.0% |
| Operating profit (loss) | 9901 | €428,038 | €341,040 | -€86,998 | -20.3% |
| Financial income | 75/76B | €0 | €434 | +€434 | |
| Recurring financial income | 75 | €0 | €434 | +€434 | |
| Financial charges | 65/66B | €174 | €196 | +€22 | +12.9% |
| Recurring financial charges | 65 | €174 | €196 | +€22 | +12.9% |
| Profit (loss) for the period before taxes | 9903 | €427,864 | €341,278 | -€86,586 | -20.2% |
| Income taxes | 67/77 | €104,750 | €82,808 | -€21,942 | -20.9% |
| Profit (loss) for the period | 9904 | €323,114 | €258,469 | -€64,645 | -20.0% |
| Profit (loss) for the period to be appropriated | 9905 | €323,114 | €258,469 | -€64,645 | -20.0% |
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 2 October 2026 via checked.be.