VIKAS België: 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.
VIKAS België
Largest movements
- Cash +€19,189
up €19,189 (+156%), from €12,303 to €31,492
mainly Trade debts (+€19,297) and Deferred charges and accrued income (+€14,975)
- Deferred charges and accrued income -€14,975
no longer reported in 2025 (was €14,975)
- Receivables within one year +€14,193
up €14,193 (+51.5%), from €27,558 to €41,751
- Formation expenses -€1,901
down €1,901 (-27.1%), from €7,024 to €5,123
- Tangible fixed assets -€1,093
down €1,093 (-18.6%), from €5,870 to €4,777
- Trade debts +€19,297
up €19,297 (+29.3%), from €65,796 to €85,093
- Accrued charges and deferred income -€4,800
no longer reported in 2025 (was €4,800)
- Tax, wage and social debts +€2,885
up €2,885 (+44.4%), from €6,495 to €9,380
- Profit (loss) carried forward -€1,970
down €1,970 (-6.7%), from -€29,360 to -€31,330
- Gross operating margin +€16,285
up €16,285 (+49.5%), from €32,926 to €49,212
- Staff costs -€7,783
down €7,783 (-14.2%), from €54,687 to €46,904
- Other operating charges -€1,956
down €1,956 (-64.1%), from €3,053 to €1,097
- Depreciation -€1,265
down €1,265 (-29.7%), from €4,258 to €2,993
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.
Derived cash bridge
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 | €67,730 | €83,143 | +€15,413 | +22.8% |
| Formation expenses | 20 | €7,024 | €5,123 | -€1,901 | -27.1% |
| Fixed assets | 21/28 | €5,870 | €4,777 | -€1,093 | -18.6% |
| Tangible fixed assets | 22/27 | €5,870 | €4,777 | -€1,093 | -18.6% |
| Plant, machinery and equipment | 23 | €5,870 | €4,777 | -€1,093 | -18.6% |
| Current assets | 29/58 | €54,836 | €73,242 | +€18,406 | +33.6% |
| Amounts receivable within one year | 40/41 | €27,558 | €41,751 | +€14,193 | +51.5% |
| Trade receivables | 40 | €27,558 | €41,751 | +€14,193 | +51.5% |
| Cash at bank and in hand | 54/58 | €12,303 | €31,492 | +€19,189 | +156% |
| Deferred charges and accrued income | 490/1 | €14,975 | - | -€14,975 | |
| Total equity and liabilities | 10/49 | €67,730 | €83,143 | +€15,413 | +22.8% |
| Equity | 10/15 | -€9,360 | -€11,330 | -€1,970 | -21.0% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€29,360 | -€31,330 | -€1,970 | -6.7% |
| Amounts payable | 17/49 | €77,090 | €94,473 | +€17,383 | +22.5% |
| Amounts payable within one year | 42/48 | €72,290 | €94,473 | +€22,183 | +30.7% |
| Trade debts | 44 | €65,796 | €85,093 | +€19,297 | +29.3% |
| Suppliers | 440/4 | €65,796 | €85,093 | +€19,297 | +29.3% |
| Taxes, remuneration and social security | 45 | €6,495 | €9,380 | +€2,885 | +44.4% |
| Remuneration and social security | 454/9 | €6,495 | €9,380 | +€2,885 | +44.4% |
| Accrued charges and deferred income | 492/3 | €4,800 | - | -€4,800 | |
| Remuneration, social security and pensions | 62 | €54,687 | €46,904 | -€7,783 | -14.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,258 | €2,993 | -€1,265 | -29.7% |
| Other operating charges | 640/8 | €3,053 | €1,097 | -€1,956 | -64.1% |
| Gross operating margin | 9900 | €32,926 | €49,212 | +€16,285 | +49.5% |
| Operating profit (loss) | 9901 | -€29,072 | -€1,783 | +€27,289 | +93.9% |
| Financial income | 75/76B | - | €3 | +€3 | |
| Recurring financial income | 75 | - | €3 | +€3 | |
| Financial charges | 65/66B | €289 | €190 | -€99 | -34.2% |
| Recurring financial charges | 65 | €289 | €190 | -€99 | -34.2% |
| Profit (loss) for the period before taxes | 9903 | -€29,360 | -€1,970 | +€27,391 | +93.3% |
| Profit (loss) for the period | 9904 | -€29,360 | -€1,970 | +€27,391 | +93.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€29,360 | -€1,970 | +€27,391 | +93.3% |
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 26 October 2026 via checked.be.