Vikcali 64: 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.
Vikcali 64
Largest movements
- Tangible fixed assets -€16,237
down €16,237 (-25.2%), from €64,320 to €48,083
of which Other tangible fixed assets: -€12,258
- Cash +€8,807
up €8,807 (+48.3%), from €18,229 to €27,036
mainly Net result for the year (+€18,976) and Depreciation (+€17,293)
- Stocks and contracts +€8,368
up €8,368 (+11.3%), from €74,051 to €82,419
- Receivables within one year -€3,679
down €3,679 (-48.0%), from €7,659 to €3,980
of which Trade receivables: -€3,674
- Profit (loss) carried forward +€18,976
up €18,976 (+89.0%), from -€21,328 to -€2,352
- Trade debts -€10,848
down €10,848 (-7.7%), from €141,696 to €130,848
- Current portion of long-term debt -€9,483
down €9,483 (-59.1%), from €16,056 to €6,573
- Tax, wage and social debts +€6,798
up €6,798 (+52.0%), from €13,074 to €19,872
of which Taxes: +€3,736
- Debts after one year -€5,680
down €5,680 (-36.1%), from €15,735 to €10,055
- Gross operating margin +€18,641
up €18,641 (+15.0%), from €123,881 to €142,522
- Staff costs +€8,794
up €8,794 (+12.7%), from €69,266 to €78,060
- Other operating charges -€4,797
down €4,797 (-22.8%), from €21,048 to €16,251
- Taxes +€4,790
up €4,790 (+2,617%), from €183 to €4,973
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 | €174,598 | €172,360 | -€2,238 | -1.3% |
| Fixed assets | 21/28 | €68,970 | €52,783 | -€16,187 | -23.5% |
| Tangible fixed assets | 22/27 | €64,320 | €48,083 | -€16,237 | -25.2% |
| Plant, machinery and equipment | 23 | €348 | €541 | +€193 | +55.5% |
| Furniture and vehicles | 24 | €20,255 | €16,083 | -€4,172 | -20.6% |
| Other tangible fixed assets | 26 | €43,717 | €31,459 | -€12,258 | -28.0% |
| Financial fixed assets | 28 | €4,650 | €4,700 | +€50 | +1.1% |
| Current assets | 29/58 | €105,628 | €119,577 | +€13,949 | +13.2% |
| Stocks and contracts in progress | 3 | €74,051 | €82,419 | +€8,368 | +11.3% |
| Stocks | 30/36 | €74,051 | €82,419 | +€8,368 | +11.3% |
| Amounts receivable within one year | 40/41 | €7,659 | €3,980 | -€3,679 | -48.0% |
| Trade receivables | 40 | €7,654 | €3,980 | -€3,674 | -48.0% |
| Other amounts receivable | 41 | €5 | - | -€5 | |
| Cash at bank and in hand | 54/58 | €18,229 | €27,036 | +€8,807 | +48.3% |
| Deferred charges and accrued income | 490/1 | €5,689 | €6,142 | +€453 | +8.0% |
| Total equity and liabilities | 10/49 | €174,598 | €172,360 | -€2,238 | -1.3% |
| Equity | 10/15 | -€15,128 | €3,848 | +€18,976 | |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€21,328 | -€2,352 | +€18,976 | +89.0% |
| Amounts payable | 17/49 | €189,726 | €168,512 | -€21,214 | -11.2% |
| Amounts payable after more than one year | 17 | €15,735 | €10,055 | -€5,680 | -36.1% |
| Financial debts | 170/4 | €15,735 | €10,055 | -€5,680 | -36.1% |
| Amounts payable within one year | 42/48 | €173,991 | €158,457 | -€15,534 | -8.9% |
| Current portion of amounts payable after more than one year | 42 | €16,056 | €6,573 | -€9,483 | -59.1% |
| Trade debts | 44 | €141,696 | €130,848 | -€10,848 | -7.7% |
| Suppliers | 440/4 | €141,696 | €130,848 | -€10,848 | -7.7% |
| Taxes, remuneration and social security | 45 | €13,074 | €19,872 | +€6,798 | +52.0% |
| Taxes | 450/3 | €2,077 | €5,813 | +€3,736 | +180% |
| Remuneration and social security | 454/9 | €10,997 | €14,059 | +€3,062 | +27.8% |
| Other amounts payable | 47/48 | €3,165 | €1,164 | -€2,001 | -63.2% |
| Remuneration, social security and pensions | 62 | €69,266 | €78,060 | +€8,794 | +12.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,561 | €17,293 | +€732 | +4.4% |
| Other operating charges | 640/8 | €21,048 | €16,251 | -€4,797 | -22.8% |
| Non-recurring operating charges | 66A | - | €348 | +€348 | |
| Gross operating margin | 9900 | €123,881 | €142,522 | +€18,641 | +15.0% |
| Operating profit (loss) | 9901 | €17,006 | €30,570 | +€13,564 | +79.8% |
| Financial charges | 65/66B | €7,568 | €6,621 | -€947 | -12.5% |
| Recurring financial charges | 65 | €7,568 | €6,621 | -€947 | -12.5% |
| Profit (loss) for the period before taxes | 9903 | €9,438 | €23,949 | +€14,511 | +154% |
| Income taxes | 67/77 | €183 | €4,973 | +€4,790 | +2,617% |
| Profit (loss) for the period | 9904 | €9,255 | €18,976 | +€9,721 | +105% |
| Profit (loss) for the period to be appropriated | 9905 | €9,255 | €18,976 | +€9,721 | +105% |
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 16 October 2026 via checked.be.