VIKATI: 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.
VIKATI
Largest movements
- Cash -€2,462
down €2,462 (-90.2%), from €2,730 to €268
mainly Net result for the year (-€11,321) and Receivables within one year (-€2,334)
- Receivables within one year +€2,334
up €2,334 (+91.0%), from €2,565 to €4,899
of which Trade receivables: +€2,095
- Tangible fixed assets -€761
down €761 (-3.1%), from €24,524 to €23,763
of which Land and buildings: -€522
- Profit (loss) carried forward -€11,321
down €11,321 (-219.6%), from -€5,154 to -€16,475
- Other debts +€10,143
up €10,143 (+634.7%), from €1,598 to €11,741
- Trade debts -€823
down €823 (-27.1%), from €3,037 to €2,214
- Tax, wage and social debts +€663
up €663 (+48.3%), from €1,373 to €2,036
of which Taxes: +€2,036
- Accrued charges and deferred income +€470
up €470 (+20.1%), from €2,334 to €2,804
- Gross operating margin -€4,910
down €4,910 (-215.9%), from -€2,274 to -€7,184
- Depreciation +€280
up €280 (+16.2%), from €1,724 to €2,004
- Other operating charges +€233
up €233 (+12.7%), from €1,834 to €2,067
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 | €30,232 | €29,365 | -€867 | -2.9% |
| Fixed assets | 21/28 | €24,524 | €23,763 | -€761 | -3.1% |
| Tangible fixed assets | 22/27 | €24,524 | €23,763 | -€761 | -3.1% |
| Land and buildings | 22 | €21,315 | €20,793 | -€522 | -2.4% |
| Plant, machinery and equipment | 23 | €3,209 | €2,970 | -€239 | -7.5% |
| Current assets | 29/58 | €5,708 | €5,602 | -€106 | -1.9% |
| Amounts receivable within one year | 40/41 | €2,565 | €4,899 | +€2,334 | +91.0% |
| Trade receivables | 40 | €1,065 | €3,160 | +€2,095 | +196.7% |
| Other amounts receivable | 41 | €1,500 | €1,740 | +€240 | +16.0% |
| Cash at bank and in hand | 54/58 | €2,730 | €268 | -€2,462 | -90.2% |
| Deferred charges and accrued income | 490/1 | €413 | €435 | +€22 | +5.2% |
| Total equity and liabilities | 10/49 | €30,232 | €29,365 | -€867 | -2.9% |
| Equity | 10/15 | €21,890 | €10,569 | -€11,321 | -51.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €8,444 | €8,444 | = | 0.0% |
| Distributable reserves | 133 | €8,444 | €8,444 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€5,154 | -€16,475 | -€11,321 | -219.6% |
| Amounts payable | 17/49 | €8,342 | €18,796 | +€10,453 | +125.3% |
| Amounts payable within one year | 42/48 | €6,008 | €15,992 | +€9,983 | +166.2% |
| Trade debts | 44 | €3,037 | €2,214 | -€823 | -27.1% |
| Suppliers | 440/4 | €3,037 | €2,214 | -€823 | -27.1% |
| Taxes, remuneration and social security | 45 | €1,373 | €2,036 | +€663 | +48.3% |
| Taxes | 450/3 | - | €2,036 | +€2,036 | |
| Remuneration and social security | 454/9 | €1,373 | - | -€1,373 | |
| Other amounts payable | 47/48 | €1,598 | €11,741 | +€10,143 | +634.7% |
| Accrued charges and deferred income | 492/3 | €2,334 | €2,804 | +€470 | +20.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,724 | €2,004 | +€280 | +16.2% |
| Other operating charges | 640/8 | €1,834 | €2,067 | +€233 | +12.7% |
| Gross operating margin | 9900 | -€2,274 | -€7,184 | -€4,910 | -215.9% |
| Operating profit (loss) | 9901 | -€5,832 | -€11,255 | -€5,423 | -93.0% |
| Financial income | 75/76B | €11 | €0 | -€11 | -99.3% |
| Recurring financial income | 75 | €11 | €0 | -€11 | -99.3% |
| Financial charges | 65/66B | €63 | €66 | +€3 | +4.7% |
| Recurring financial charges | 65 | €63 | €66 | +€3 | +4.7% |
| Profit (loss) for the period before taxes | 9903 | -€5,884 | -€11,321 | -€5,437 | -92.4% |
| Profit (loss) for the period | 9904 | -€5,884 | -€11,321 | -€5,437 | -92.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€5,884 | -€11,321 | -€5,437 | -92.4% |
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 8 October 2026 via checked.be.