VIKING GENT: 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.
VIKING GENT
Largest movements
- Receivables after one year +€144,993
up €144,993 (+439%), from €33,038 to €178,031
- Deferred charges and accrued income +€7,812
up €7,812 (+405%), from €1,928 to €9,740
- Cash -€4,644
down €4,644 (-98.5%), from €4,715 to €70
mainly Receivables after one year (-€144,993) and Tax, wage and social debts (-€11,869)
- Reserves +€143,751
up €143,751 (+155%), from €92,978 to €236,729
- Profit (loss) carried forward +€14,485
no longer reported in 2025 (was -€14,485)
- Tax, wage and social debts -€11,869
no longer reported in 2025 (was €11,869)
- Gross operating margin +€35,993
up €35,993 (+82.9%), from -€43,433 to -€7,441
- Financial income +€7,705
up €7,705 (+426%), from €1,807 to €9,513
- Other operating charges -€2,380
down €2,380 (-94.3%), from €2,525 to €144
- Financial charges -€2,030
down €2,030 (-82.3%), from €2,466 to €435
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 | €280,298 | €428,446 | +€148,148 | +52.9% |
| Fixed assets | 21/28 | €11,002 | €9,991 | -€1,012 | -9.2% |
| Tangible fixed assets | 22/27 | €4,032 | €3,021 | -€1,012 | -25.1% |
| Plant, machinery and equipment | 23 | €1,628 | €1,394 | -€234 | -14.4% |
| Furniture and vehicles | 24 | €1,120 | €485 | -€635 | -56.7% |
| Other tangible fixed assets | 26 | €1,284 | €1,141 | -€143 | -11.1% |
| Financial fixed assets | 28 | €6,970 | €6,970 | = | 0.0% |
| Current assets | 29/58 | €269,296 | €418,456 | +€149,160 | +55.4% |
| Amounts receivable after more than one year | 29 | €33,038 | €178,031 | +€144,993 | +439% |
| Other amounts receivable | 291 | €33,038 | €178,031 | +€144,993 | +439% |
| Amounts receivable within one year | 40/41 | €229,615 | €230,614 | +€999 | +0.4% |
| Trade receivables | 40 | €5,859 | €5,859 | = | 0.0% |
| Other amounts receivable | 41 | €223,757 | €224,755 | +€999 | +0.4% |
| Cash at bank and in hand | 54/58 | €4,715 | €70 | -€4,644 | -98.5% |
| Deferred charges and accrued income | 490/1 | €1,928 | €9,740 | +€7,812 | +405% |
| Total equity and liabilities | 10/49 | €280,298 | €428,446 | +€148,148 | +52.9% |
| Equity | 10/15 | €98,953 | €255,329 | +€156,377 | +158% |
| Contributions | 10/11 | €20,460 | €18,600 | -€1,860 | -9.1% |
| Reserves | 13 | €92,978 | €236,729 | +€143,751 | +155% |
| Distributable reserves | 133 | €92,978 | €236,729 | +€143,751 | +155% |
| Profit (loss) carried forward | 14 | -€14,485 | - | +€14,485 | |
| Amounts payable | 17/49 | €181,346 | €173,117 | -€8,228 | -4.5% |
| Amounts payable within one year | 42/48 | €181,346 | €173,117 | -€8,228 | -4.5% |
| Trade debts | 44 | €7,376 | €10,403 | +€3,026 | +41.0% |
| Suppliers | 440/4 | €7,376 | €10,403 | +€3,026 | +41.0% |
| Advances received on contracts in progress | 46 | €20,000 | €20,000 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €11,869 | - | -€11,869 | |
| Taxes | 450/3 | €11,869 | - | -€11,869 | |
| Other amounts payable | 47/48 | €142,101 | €142,715 | +€614 | +0.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,012 | €1,012 | = | 0.0% |
| Other operating charges | 640/8 | €2,525 | €144 | -€2,380 | -94.3% |
| Gross operating margin | 9900 | -€43,433 | -€7,441 | +€35,993 | +82.9% |
| Operating profit (loss) | 9901 | -€46,969 | -€8,596 | +€38,373 | +81.7% |
| Financial income | 75/76B | €1,807 | €9,513 | +€7,705 | +426% |
| Recurring financial income | 75 | €1,807 | €9,513 | +€7,705 | +426% |
| Financial charges | 65/66B | €2,466 | €435 | -€2,030 | -82.3% |
| Recurring financial charges | 65 | €2,466 | €435 | -€2,030 | -82.3% |
| Profit (loss) for the period before taxes | 9903 | -€47,628 | €481 | +€48,109 | |
| Profit (loss) for the period | 9904 | -€47,628 | €481 | +€48,109 | |
| Profit (loss) for the period to be appropriated | 9905 | -€47,628 | €481 | +€48,109 |
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.