VikkaR: 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.
VikkaR
Largest movements
- Cash -€38,810
down €38,810 (-17.6%), from €219,929 to €181,119
mainly Contributions, distributions and other (-€48,380) and Receivables within one year (-€35,212)
- Receivables within one year +€35,212
up €35,212 (+428.6%), from €8,215 to €43,426
of which Trade receivables: +€29,040
- Deferred charges and accrued income -€5,363
down €5,363 (-72.4%), from €7,407 to €2,044
- Tangible fixed assets +€4,324
up €4,324 (+3.2%), from €136,456 to €140,780
of which Furniture and vehicles: +€7,561
- Other debts +€43,380
up €43,380 (+307.2%), from €14,121 to €57,501
- Tax, wage and social debts -€15,550
down €15,550 (-52.1%), from €29,832 to €14,282
- Reserves -€11,490
down €11,490 (-12.6%), from €91,080 to €79,590
of which Distributable reserves: -€11,490
- Debts after one year -€9,525
down €9,525 (-8.6%), from €111,268 to €101,743
- Accrued charges and deferred income -€5,859
down €5,859 (-100.0%), from €5,859 to €0
- Staff costs +€55,212
new in 2025: €55,212
- Taxes -€5,575
down €5,575 (-22.4%), from €24,862 to €19,287
- Depreciation +€2,541
up €2,541 (+30.0%), from €8,463 to €11,004
- Gross operating margin -€1,845
down €1,845 (-1.4%), from €128,130 to €126,285
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.
Cash bridge derived
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 | €372,006 | €367,370 | -€4,637 | -1.2% |
| Fixed assets | 21/28 | €136,456 | €140,780 | +€4,324 | +3.2% |
| Tangible fixed assets | 22/27 | €136,456 | €140,780 | +€4,324 | +3.2% |
| Land and buildings | 22 | €128,074 | €124,544 | -€3,530 | -2.8% |
| Plant, machinery and equipment | 23 | €6,199 | €6,492 | +€293 | +4.7% |
| Furniture and vehicles | 24 | €2,182 | €9,744 | +€7,561 | +346.5% |
| Current assets | 29/58 | €235,550 | €226,590 | -€8,961 | -3.8% |
| Amounts receivable within one year | 40/41 | €8,215 | €43,426 | +€35,212 | +428.6% |
| Trade receivables | 40 | €0 | €29,040 | +€29,040 | |
| Other amounts receivable | 41 | €8,215 | €14,386 | +€6,172 | +75.1% |
| Cash at bank and in hand | 54/58 | €219,929 | €181,119 | -€38,810 | -17.6% |
| Deferred charges and accrued income | 490/1 | €7,407 | €2,044 | -€5,363 | -72.4% |
| Total equity and liabilities | 10/49 | €372,006 | €367,370 | -€4,637 | -1.2% |
| Equity | 10/15 | €195,068 | €183,579 | -€11,490 | -5.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €91,080 | €79,590 | -€11,490 | -12.6% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €91,080 | €79,590 | -€11,490 | -12.6% |
| Profit (loss) carried forward | 14 | €85,389 | €85,389 | = | 0.0% |
| Amounts payable | 17/49 | €176,938 | €183,791 | +€6,853 | +3.9% |
| Amounts payable after more than one year | 17 | €111,268 | €101,743 | -€9,525 | -8.6% |
| Financial debts | 170/4 | €111,268 | €101,743 | -€9,525 | -8.6% |
| Amounts payable within one year | 42/48 | €59,811 | €82,048 | +€22,237 | +37.2% |
| Current portion of amounts payable after more than one year | 42 | €9,366 | €9,525 | +€159 | +1.7% |
| Trade debts | 44 | €6,491 | €740 | -€5,751 | -88.6% |
| Suppliers | 440/4 | €6,491 | €740 | -€5,751 | -88.6% |
| Taxes, remuneration and social security | 45 | €29,832 | €14,282 | -€15,550 | -52.1% |
| Taxes | 450/3 | €29,832 | €14,282 | -€15,550 | -52.1% |
| Other amounts payable | 47/48 | €14,121 | €57,501 | +€43,380 | +307.2% |
| Accrued charges and deferred income | 492/3 | €5,859 | €0 | -€5,859 | -100.0% |
| Remuneration, social security and pensions | 62 | - | €55,212 | +€55,212 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,463 | €11,004 | +€2,541 | +30.0% |
| Other operating charges | 640/8 | €1,704 | €2,040 | +€336 | +19.7% |
| Gross operating margin | 9900 | €128,130 | €126,285 | -€1,845 | -1.4% |
| Operating profit (loss) | 9901 | €117,962 | €58,028 | -€59,934 | -50.8% |
| Financial income | 75/76B | €310 | €439 | +€129 | +41.7% |
| Recurring financial income | 75 | €310 | €439 | +€129 | +41.7% |
| Financial charges | 65/66B | €3,280 | €2,290 | -€990 | -30.2% |
| Recurring financial charges | 65 | €3,280 | €2,290 | -€990 | -30.2% |
| Profit (loss) for the period before taxes | 9903 | €114,992 | €56,177 | -€58,815 | -51.1% |
| Income taxes | 67/77 | €24,862 | €19,287 | -€5,575 | -22.4% |
| Profit (loss) for the period | 9904 | €90,130 | €36,890 | -€53,240 | -59.1% |
| Profit (loss) for the period to be appropriated | 9905 | €90,130 | €36,890 | -€53,240 | -59.1% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.