VIKLLAU: 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.
VIKLLAU
Largest movements
- Receivables after one year +€256,803
up €256,803 (+77.0%), from €333,691 to €590,494
- Receivables within one year -€209,871
down €209,871 (-87.2%), from €240,625 to €30,754
of which Trade receivables: -€204,371
- Cash +€84,036
up €84,036 (+145%), from €58,138 to €142,174
mainly Receivables within one year (+€209,871) and Net result for the year (+€193,746)
- Tangible fixed assets -€14,364
down €14,364 (-29.5%), from €48,706 to €34,342
of which Furniture and vehicles: -€11,686
- Other debts +€123,207
up €123,207 (+32.8%), from €375,191 to €498,397
- Reserves -€57,748
down €57,748 (-10.0%), from €578,543 to €520,795
of which Distributable reserves: -€57,748
- Tax, wage and social debts +€49,757
up €49,757 (+557%), from €8,928 to €58,685
- Gross operating margin +€24,460
up €24,460 (+10.5%), from €233,459 to €257,919
- Taxes +€11,174
up €11,174 (+20.6%), from €54,161 to €65,335
- Financial income +€4,706
up €4,706 (+52.5%), from €8,960 to €13,666
of which Financial income: +€4,706
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 | €981,987 | €1,103,927 | +€121,940 | +12.4% |
| Fixed assets | 21/28 | €343,183 | €328,820 | -€14,364 | -4.2% |
| Tangible fixed assets | 22/27 | €48,706 | €34,342 | -€14,364 | -29.5% |
| Furniture and vehicles | 24 | €25,554 | €13,868 | -€11,686 | -45.7% |
| Other tangible fixed assets | 26 | €23,151 | €20,474 | -€2,678 | -11.6% |
| Financial fixed assets | 28 | €294,478 | €294,478 | = | 0.0% |
| Current assets | 29/58 | €638,803 | €775,107 | +€136,303 | +21.3% |
| Amounts receivable after more than one year | 29 | €333,691 | €590,494 | +€256,803 | +77.0% |
| Other amounts receivable | 291 | €333,691 | €590,494 | +€256,803 | +77.0% |
| Amounts receivable within one year | 40/41 | €240,625 | €30,754 | -€209,871 | -87.2% |
| Trade receivables | 40 | €219,625 | €15,254 | -€204,371 | -93.1% |
| Other amounts receivable | 41 | €21,000 | €15,500 | -€5,500 | -26.2% |
| Cash at bank and in hand | 54/58 | €58,138 | €142,174 | +€84,036 | +145% |
| Deferred charges and accrued income | 490/1 | €6,350 | €11,685 | +€5,335 | +84.0% |
| Total equity and liabilities | 10/49 | €981,987 | €1,103,927 | +€121,940 | +12.4% |
| Equity | 10/15 | €597,143 | €539,395 | -€57,748 | -9.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €578,543 | €520,795 | -€57,748 | -10.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €578,543 | €520,795 | -€57,748 | -10.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €384,843 | €564,531 | +€179,688 | +46.7% |
| Amounts payable within one year | 42/48 | €384,843 | €564,531 | +€179,688 | +46.7% |
| Trade debts | 44 | €725 | €7,449 | +€6,724 | +928% |
| Suppliers | 440/4 | €725 | €7,449 | +€6,724 | +928% |
| Taxes, remuneration and social security | 45 | €8,928 | €58,685 | +€49,757 | +557% |
| Taxes | 450/3 | €8,928 | €58,685 | +€49,757 | +557% |
| Other amounts payable | 47/48 | €375,191 | €498,397 | +€123,207 | +32.8% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Non-recurring operating income | 76A | - | €2,507 | +€2,507 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,489 | €9,944 | +€454 | +4.8% |
| Other operating charges | 640/8 | €1,712 | €1,813 | +€101 | +5.9% |
| Gross operating margin | 9900 | €233,459 | €257,919 | +€24,460 | +10.5% |
| Operating profit (loss) | 9901 | €222,258 | €246,162 | +€23,905 | +10.8% |
| Financial income | 75/76B | €8,960 | €13,666 | +€4,706 | +52.5% |
| Recurring financial income | 75 | €8,960 | €13,666 | +€4,706 | +52.5% |
| Non-recurring financial income | 76B | €0 | - | = | |
| Financial charges | 65/66B | €106 | €748 | +€642 | +606% |
| Recurring financial charges | 65 | €106 | €748 | +€642 | +606% |
| Profit (loss) for the period before taxes | 9903 | €231,112 | €259,081 | +€27,969 | +12.1% |
| Income taxes | 67/77 | €54,161 | €65,335 | +€11,174 | +20.6% |
| Profit (loss) for the period | 9904 | €176,951 | €193,746 | +€16,795 | +9.5% |
| Profit (loss) for the period to be appropriated | 9905 | €176,951 | €193,746 | +€16,795 | +9.5% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.