VIKING TRADE: 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 TRADE
Largest movements
- Tangible fixed assets -€7,882
down €7,882 (-95.1%), from €8,287 to €405
- Receivables within one year -€3,174
down €3,174 (-18.5%), from €17,157 to €13,983
of which Trade receivables: -€1,683
- Cash +€2,568
new in 2022: €2,568
mainly Trade debts (+€11,059) and Investment in fixed assets (net) (+€5,244)
- Profit (loss) carried forward -€12,537
down €12,537, from €10,525 to -€2,012
- Trade debts +€11,059
up €11,059 (+411%), from €2,690 to €13,749
- Tax, wage and social debts -€3,820
down €3,820 (-54.3%), from €7,040 to €3,220
of which Taxes: -€5,374
- Short-term financial debts -€2,242
no longer reported in 2022 (was €2,242)
- Current portion of long-term debt -€947
no longer reported in 2022 (was €947)
- Turnover -€18,597
down €18,597 (-25.2%), from €73,659 to €55,062
- Gross operating margin -€16,779
down €16,779, from €15,650 to -€1,129
- Other operating charges +€6,632
up €6,632 (+580%), from €1,143 to €7,775
- Depreciation -€3,015
down €3,015 (-53.3%), from €5,652 to €2,637
- Taxes -€1,933
down €1,933 (-88.0%), from €2,198 to €265
From the 2021 result to the 2022 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 2021 and 2022 balance sheets and the 2022 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2021 | 2022 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €34,444 | €25,957 | -€8,487 | -24.6% |
| Fixed assets | 21/28 | €17,287 | €9,405 | -€7,882 | -45.6% |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €8,287 | €405 | -€7,882 | -95.1% |
| Furniture and vehicles | 24 | €8,287 | €405 | -€7,882 | -95.1% |
| Financial fixed assets | 28 | €9,000 | €9,000 | = | 0.0% |
| Current assets | 29/58 | €17,157 | €16,551 | -€605 | -3.5% |
| Amounts receivable within one year | 40/41 | €17,157 | €13,983 | -€3,174 | -18.5% |
| Trade receivables | 40 | €12,647 | €10,964 | -€1,683 | -13.3% |
| Other amounts receivable | 41 | €4,510 | €3,019 | -€1,490 | -33.0% |
| Cash at bank and in hand | 54/58 | - | €2,568 | +€2,568 | |
| Total equity and liabilities | 10/49 | €34,444 | €25,957 | -€8,487 | -24.6% |
| Equity | 10/15 | €21,525 | €8,988 | -€12,537 | -58.2% |
| Contributions | 10/11 | €11,000 | €11,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €10,525 | -€2,012 | -€12,537 | |
| Amounts payable | 17/49 | €12,919 | €16,969 | +€4,050 | +31.4% |
| Amounts payable within one year | 42/48 | €12,919 | €16,969 | +€4,050 | +31.4% |
| Current portion of amounts payable after more than one year | 42 | €947 | - | -€947 | |
| Financial debts | 43 | €2,242 | - | -€2,242 | |
| Credit institutions | 430/8 | €2,242 | - | -€2,242 | |
| Trade debts | 44 | €2,690 | €13,749 | +€11,059 | +411% |
| Suppliers | 440/4 | €2,690 | €13,749 | +€11,059 | +411% |
| Taxes, remuneration and social security | 45 | €7,040 | €3,220 | -€3,820 | -54.3% |
| Taxes | 450/3 | €7,040 | €1,665 | -€5,374 | -76.3% |
| Remuneration and social security | 454/9 | - | €1,554 | +€1,554 | |
| Turnover | 70 | €73,659 | €55,062 | -€18,597 | -25.2% |
| Goods, raw materials, services and sundry goods | 60/61 | €58,009 | €56,191 | -€1,818 | -3.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,652 | €2,637 | -€3,015 | -53.3% |
| Other operating charges | 640/8 | €1,143 | €7,775 | +€6,632 | +580% |
| Gross operating margin | 9900 | €15,650 | -€1,129 | -€16,779 | |
| Operating profit (loss) | 9901 | €8,854 | -€11,542 | -€20,396 | |
| Financial income | 75/76B | €261 | €259 | -€2 | -0.7% |
| Recurring financial income | 75 | €261 | €259 | -€2 | -0.7% |
| Financial charges | 65/66B | €584 | €990 | +€406 | +69.6% |
| Recurring financial charges | 65 | €584 | €990 | +€406 | +69.6% |
| Profit (loss) for the period before taxes | 9903 | €8,531 | -€12,272 | -€20,804 | |
| Income taxes | 67/77 | €2,198 | €265 | -€1,933 | -88.0% |
| Profit (loss) for the period | 9904 | €6,333 | -€12,537 | -€18,870 | |
| Profit (loss) for the period to be appropriated | 9905 | €6,333 | -€12,537 | -€18,870 |
Source: filed annual accounts (NBB), financial years ended 31 December 2021 and 31 December 2022. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 22 October 2026 via checked.be.