VIKE: 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.
VIKE
Largest movements
- Cash +€17,549
up €17,549 (+28.0%), from €62,684 to €80,233
mainly Net result for the year (+€21,631) and Depreciation (+€8,894)
- Tangible fixed assets -€6,634
down €6,634 (-19.1%), from €34,811 to €28,176
of which Plant, machinery and equipment: -€5,245
- Stocks and contracts -€1,674
down €1,674 (-26.8%), from €6,235 to €4,561
- Receivables within one year -€1,671
down €1,671 (-10.1%), from €16,485 to €14,814
of which Trade receivables: -€13,647
- Reserves +€21,631
up €21,631 (+1163.0%), from €1,860 to €23,491
- Debts after one year -€9,591
down €9,591 (-43.2%), from €22,215 to €12,624
- Trade debts -€5,015
down €5,015 (-47.4%), from €10,571 to €5,556
- Other debts +€2,000
new in 2024: €2,000
- Gross operating margin +€40,964
up €40,964 (+55.6%), from €73,660 to €114,624
- Staff costs +€7,376
up €7,376 (+12.0%), from €61,255 to €68,630
- Taxes +€6,822
up €6,822 (+1505.6%), from €453 to €7,275
- Other operating charges +€5,493
new in 2024: €5,493
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €121,723 | €130,414 | +€8,692 | +7.1% |
| Fixed assets | 21/28 | €34,811 | €28,176 | -€6,634 | -19.1% |
| Tangible fixed assets | 22/27 | €34,811 | €28,176 | -€6,634 | -19.1% |
| Plant, machinery and equipment | 23 | €23,286 | €18,041 | -€5,245 | -22.5% |
| Furniture and vehicles | 24 | €11,524 | €10,135 | -€1,389 | -12.1% |
| Current assets | 29/58 | €86,912 | €102,238 | +€15,326 | +17.6% |
| Stocks and contracts in progress | 3 | €6,235 | €4,561 | -€1,674 | -26.8% |
| Stocks | 30/36 | €6,235 | €4,561 | -€1,674 | -26.8% |
| Amounts receivable within one year | 40/41 | €16,485 | €14,814 | -€1,671 | -10.1% |
| Trade receivables | 40 | €13,662 | €15 | -€13,647 | -99.9% |
| Other amounts receivable | 41 | €2,823 | €14,799 | +€11,976 | +424.2% |
| Cash at bank and in hand | 54/58 | €62,684 | €80,233 | +€17,549 | +28.0% |
| Deferred charges and accrued income | 490/1 | €1,508 | €2,630 | +€1,122 | +74.4% |
| Total equity and liabilities | 10/49 | €121,723 | €130,414 | +€8,692 | +7.1% |
| Equity | 10/15 | €69,598 | €91,229 | +€21,631 | +31.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €23,491 | +€21,631 | +1163.0% |
| Distributable reserves | 133 | €1,860 | €23,491 | +€21,631 | +1163.0% |
| Profit (loss) carried forward | 14 | €49,138 | €49,138 | = | 0.0% |
| Amounts payable | 17/49 | €52,125 | €39,185 | -€12,940 | -24.8% |
| Amounts payable after more than one year | 17 | €22,215 | €12,624 | -€9,591 | -43.2% |
| Financial debts | 170/4 | €22,215 | €12,624 | -€9,591 | -43.2% |
| Amounts payable within one year | 42/48 | €29,829 | €26,561 | -€3,268 | -11.0% |
| Current portion of amounts payable after more than one year | 42 | €10,157 | €9,591 | -€566 | -5.6% |
| Trade debts | 44 | €10,571 | €5,556 | -€5,015 | -47.4% |
| Suppliers | 440/4 | €10,571 | €5,556 | -€5,015 | -47.4% |
| Taxes, remuneration and social security | 45 | €9,101 | €9,414 | +€313 | +3.4% |
| Taxes | 450/3 | €2,468 | €412 | -€2,055 | -83.3% |
| Remuneration and social security | 454/9 | €6,633 | €9,002 | +€2,369 | +35.7% |
| Other amounts payable | 47/48 | - | €2,000 | +€2,000 | |
| Accrued charges and deferred income | 492/3 | €81 | €0 | -€81 | -100.0% |
| Non-recurring operating income | 76A | €3,083 | €660 | -€2,422 | -78.6% |
| Remuneration, social security and pensions | 62 | €61,255 | €68,630 | +€7,376 | +12.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,972 | €8,894 | -€1,077 | -10.8% |
| Other operating charges | 640/8 | - | €5,493 | +€5,493 | |
| Non-recurring operating charges | 66A | €1,396 | €597 | -€799 | -57.2% |
| Gross operating margin | 9900 | €73,660 | €114,624 | +€40,964 | +55.6% |
| Operating profit (loss) | 9901 | €1,038 | €31,009 | +€29,971 | +2888.6% |
| Financial income | 75/76B | €139 | €676 | +€537 | +386.6% |
| Recurring financial income | 75 | €139 | €676 | +€537 | +386.6% |
| Financial charges | 65/66B | €2,987 | €2,779 | -€207 | -6.9% |
| Recurring financial charges | 65 | €2,987 | €2,779 | -€207 | -6.9% |
| Profit (loss) for the period before taxes | 9903 | -€1,810 | €28,906 | +€30,716 | |
| Income taxes | 67/77 | €453 | €7,275 | +€6,822 | +1505.6% |
| Profit (loss) for the period | 9904 | -€2,263 | €21,631 | +€23,894 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,263 | €21,631 | +€23,894 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.