VIKISA: 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.
VIKISA
Largest movements
- Receivables within one year +€163,596
up €163,596 (+546%), from €29,968 to €193,563
of which Trade receivables: +€163,032
- Stocks and contracts +€80,336
up €80,336 (+38.8%), from €206,945 to €287,281
- Tangible fixed assets +€11,121
up €11,121 (+10.0%), from €110,856 to €121,977
of which Furniture and vehicles: +€18,160
- Cash -€10,433
down €10,433 (-36.3%), from €28,762 to €18,328
mainly Receivables within one year (-€163,596) and Stocks and contracts (-€80,336)
- Trade debts +€257,499
up €257,499 (+246%), from €104,489 to €361,988
- Other debts -€41,255
down €41,255 (-59.5%), from €69,365 to €28,110
- Profit (loss) carried forward +€16,560
up €16,560 (+18.0%), from €92,171 to €108,730
- Debts after one year +€7,286
up €7,286 (+10.1%), from €71,963 to €79,250
- Gross operating margin +€36,605
up €36,605 (+71.9%), from €50,941 to €87,546
- Staff costs +€14,730
up €14,730 (+503%), from €2,928 to €17,658
- Depreciation +€5,005
up €5,005 (+48.5%), from €10,320 to €15,325
- Financial charges +€4,809
up €4,809 (+23.3%), from €20,655 to €25,464
- Taxes +€3,994
up €3,994 (+128%), from €3,115 to €7,109
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.
Derived cash bridge
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 | €376,531 | €622,835 | +€246,305 | +65.4% |
| Fixed assets | 21/28 | €110,856 | €121,977 | +€11,121 | +10.0% |
| Tangible fixed assets | 22/27 | €110,856 | €121,977 | +€11,121 | +10.0% |
| Land and buildings | 22 | €106,081 | €99,721 | -€6,360 | -6.0% |
| Plant, machinery and equipment | 23 | €1,026 | €347 | -€679 | -66.2% |
| Furniture and vehicles | 24 | €3,749 | €21,910 | +€18,160 | +484% |
| Current assets | 29/58 | €265,674 | €500,858 | +€235,184 | +88.5% |
| Stocks and contracts in progress | 3 | €206,945 | €287,281 | +€80,336 | +38.8% |
| Stocks | 30/36 | €206,945 | €287,281 | +€80,336 | +38.8% |
| Amounts receivable within one year | 40/41 | €29,968 | €193,563 | +€163,596 | +546% |
| Trade receivables | 40 | - | €163,032 | +€163,032 | |
| Other amounts receivable | 41 | €29,968 | €30,531 | +€563 | +1.9% |
| Cash at bank and in hand | 54/58 | €28,762 | €18,328 | -€10,433 | -36.3% |
| Deferred charges and accrued income | 490/1 | - | €1,685 | +€1,685 | |
| Total equity and liabilities | 10/49 | €376,531 | €622,835 | +€246,305 | +65.4% |
| Equity | 10/15 | €100,231 | €116,790 | +€16,560 | +16.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €92,171 | €108,730 | +€16,560 | +18.0% |
| Amounts payable | 17/49 | €276,300 | €506,045 | +€229,745 | +83.2% |
| Amounts payable after more than one year | 17 | €71,963 | €79,250 | +€7,286 | +10.1% |
| Financial debts | 170/4 | €71,963 | €79,250 | +€7,286 | +10.1% |
| Amounts payable within one year | 42/48 | €204,337 | €426,795 | +€222,459 | +109% |
| Current portion of amounts payable after more than one year | 42 | €12,751 | €14,558 | +€1,807 | +14.2% |
| Financial debts | 43 | €9,893 | €8,892 | -€1,002 | -10.1% |
| Credit institutions | 430/8 | €9,893 | €8,892 | -€1,002 | -10.1% |
| Trade debts | 44 | €104,489 | €361,988 | +€257,499 | +246% |
| Suppliers | 440/4 | €104,489 | €361,988 | +€257,499 | +246% |
| Taxes, remuneration and social security | 45 | €7,838 | €13,247 | +€5,409 | +69.0% |
| Taxes | 450/3 | €7,838 | €12,080 | +€4,242 | +54.1% |
| Remuneration and social security | 454/9 | - | €1,167 | +€1,167 | |
| Other amounts payable | 47/48 | €69,365 | €28,110 | -€41,255 | -59.5% |
| Remuneration, social security and pensions | 62 | €2,928 | €17,658 | +€14,730 | +503% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,320 | €15,325 | +€5,005 | +48.5% |
| Other operating charges | 640/8 | €2,633 | €5,431 | +€2,798 | +106% |
| Gross operating margin | 9900 | €50,941 | €87,546 | +€36,605 | +71.9% |
| Operating profit (loss) | 9901 | €35,061 | €49,132 | +€14,071 | +40.1% |
| Financial income | 75/76B | €0 | €0 | +€0 | +192% |
| Recurring financial income | 75 | €0 | €0 | +€0 | +192% |
| Financial charges | 65/66B | €20,655 | €25,464 | +€4,809 | +23.3% |
| Recurring financial charges | 65 | €20,655 | €25,464 | +€4,809 | +23.3% |
| Profit (loss) for the period before taxes | 9903 | €14,406 | €23,668 | +€9,262 | +64.3% |
| Income taxes | 67/77 | €3,115 | €7,109 | +€3,994 | +128% |
| Profit (loss) for the period | 9904 | €11,291 | €16,560 | +€5,269 | +46.7% |
| Profit (loss) for the period to be appropriated | 9905 | €11,291 | €16,560 | +€5,269 | +46.7% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.