VIKMAR: 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.
VIKMAR
Largest movements
- Receivables within one year -€72,620
down €72,620 (-64.2%), from €113,196 to €40,576
of which Other amounts receivable: -€59,579
- Cash +€58,773
up €58,773 (+24.9%), from €235,650 to €294,422
mainly Net result for the year (+€79,749) and Receivables within one year (+€72,620)
- Tangible fixed assets +€10,918
up €10,918 (+4.1%), from €266,091 to €277,009
of which Land and buildings: +€12,771
- Tax, wage and social debts +€29,369
up €29,369 (+96.1%), from €30,569 to €59,938
- Debts after one year -€23,738
down €23,738 (-27.8%), from €85,290 to €61,552
- Reserves -€11,000
down €11,000 (-3.4%), from €319,860 to €308,860
of which Distributable reserves: -€11,000
- Taxes +€16,675
up €16,675 (+93.4%), from €17,857 to €34,532
- Staff costs -€5,450
no longer reported in 2023 (was €5,450)
- Depreciation +€2,182
up €2,182 (+13.3%), from €16,379 to €18,560
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €614,937 | €612,007 | -€2,929 | -0.5% |
| Fixed assets | 21/28 | €266,091 | €277,009 | +€10,918 | +4.1% |
| Tangible fixed assets | 22/27 | €266,091 | €277,009 | +€10,918 | +4.1% |
| Land and buildings | 22 | €237,446 | €250,218 | +€12,771 | +5.4% |
| Plant, machinery and equipment | 23 | €14,012 | €10,833 | -€3,179 | -22.7% |
| Furniture and vehicles | 24 | €14,633 | €15,959 | +€1,326 | +9.1% |
| Current assets | 29/58 | €348,845 | €334,998 | -€13,847 | -4.0% |
| Amounts receivable within one year | 40/41 | €113,196 | €40,576 | -€72,620 | -64.2% |
| Trade receivables | 40 | €53,617 | €40,576 | -€13,041 | -24.3% |
| Other amounts receivable | 41 | €59,579 | - | -€59,579 | |
| Cash at bank and in hand | 54/58 | €235,650 | €294,422 | +€58,773 | +24.9% |
| Total equity and liabilities | 10/49 | €614,937 | €612,007 | -€2,929 | -0.5% |
| Equity | 10/15 | €472,915 | €462,664 | -€10,251 | -2.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €319,860 | €308,860 | -€11,000 | -3.4% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €318,000 | €307,000 | -€11,000 | -3.5% |
| Profit (loss) carried forward | 14 | €146,855 | €147,604 | +€749 | +0.5% |
| Amounts payable | 17/49 | €142,021 | €149,343 | +€7,322 | +5.2% |
| Amounts payable after more than one year | 17 | €85,290 | €61,552 | -€23,738 | -27.8% |
| Financial debts | 170/4 | €85,290 | €61,552 | -€23,738 | -27.8% |
| Amounts payable within one year | 42/48 | €56,731 | €86,742 | +€30,010 | +52.9% |
| Current portion of amounts payable after more than one year | 42 | €22,797 | €23,737 | +€940 | +4.1% |
| Trade debts | 44 | €3,365 | €2,807 | -€558 | -16.6% |
| Suppliers | 440/4 | €3,365 | €2,807 | -€558 | -16.6% |
| Taxes, remuneration and social security | 45 | €30,569 | €59,938 | +€29,369 | +96.1% |
| Taxes | 450/3 | €30,569 | €59,938 | +€29,369 | +96.1% |
| Other amounts payable | 47/48 | - | €259 | +€259 | |
| Accrued charges and deferred income | 492/3 | - | €1,050 | +€1,050 | |
| Remuneration, social security and pensions | 62 | €5,450 | - | -€5,450 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,379 | €18,560 | +€2,182 | +13.3% |
| Other operating charges | 640/8 | €526 | €1,708 | +€1,181 | +224.4% |
| Gross operating margin | 9900 | €138,613 | €139,511 | +€898 | +0.6% |
| Operating profit (loss) | 9901 | €116,257 | €119,243 | +€2,985 | +2.6% |
| Financial income | 75/76B | - | €197 | +€197 | |
| Recurring financial income | 75 | - | €197 | +€197 | |
| Financial charges | 65/66B | €6,077 | €5,159 | -€918 | -15.1% |
| Recurring financial charges | 65 | €6,077 | €5,159 | -€918 | -15.1% |
| Profit (loss) for the period before taxes | 9903 | €110,181 | €114,281 | +€4,100 | +3.7% |
| Income taxes | 67/77 | €17,857 | €34,532 | +€16,675 | +93.4% |
| Profit (loss) for the period | 9904 | €92,324 | €79,749 | -€12,575 | -13.6% |
| Profit (loss) for the period to be appropriated | 9905 | €92,324 | €79,749 | -€12,575 | -13.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.