VIKNAVA: 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.
VIKNAVA
Largest movements
- Stocks and contracts +€58,858
up €58,858 (+20.7%), from €284,939 to €343,797
- Receivables within one year -€49,602
down €49,602 (-31.6%), from €156,970 to €107,368
of which Trade receivables: -€47,666
- Tangible fixed assets -€29,212
down €29,212 (-5.0%), from €579,560 to €550,348
- Debts after one year -€65,113
down €65,113 (-25.4%), from €256,542 to €191,429
- Tax, wage and social debts +€45,477
up €45,477 (+162%), from €28,108 to €73,585
- Other debts -€30,337
down €30,337 (-12.4%), from €243,826 to €213,489
- Trade debts +€30,035
up €30,035 (+25.1%), from €119,555 to €149,590
- Gross operating margin -€15,160
down €15,160 (-17.3%), from €87,872 to €72,712
- Other operating charges +€5,900
up €5,900 (+97.5%), from €6,049 to €11,949
- Taxes -€4,430
down €4,430 (-55.1%), from €8,047 to €3,617
- Financial charges +€2,554
up €2,554 (+10.6%), from €24,022 to €26,576
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 | €1,027,583 | €1,014,504 | -€13,079 | -1.3% |
| Fixed assets | 21/28 | €579,560 | €550,348 | -€29,212 | -5.0% |
| Tangible fixed assets | 22/27 | €579,560 | €550,348 | -€29,212 | -5.0% |
| Land and buildings | 22 | €579,560 | €550,348 | -€29,212 | -5.0% |
| Current assets | 29/58 | €448,023 | €464,156 | +€16,133 | +3.6% |
| Stocks and contracts in progress | 3 | €284,939 | €343,797 | +€58,858 | +20.7% |
| Stocks | 30/36 | €284,939 | €343,797 | +€58,858 | +20.7% |
| Amounts receivable within one year | 40/41 | €156,970 | €107,368 | -€49,602 | -31.6% |
| Trade receivables | 40 | €155,034 | €107,368 | -€47,666 | -30.7% |
| Other amounts receivable | 41 | €1,936 | - | -€1,936 | |
| Cash at bank and in hand | 54/58 | €1,903 | €4,897 | +€2,994 | +157% |
| Deferred charges and accrued income | 490/1 | €4,211 | €8,094 | +€3,883 | +92.2% |
| Total equity and liabilities | 10/49 | €1,027,583 | €1,014,504 | -€13,079 | -1.3% |
| Equity | 10/15 | €199,874 | €200,859 | +€985 | +0.5% |
| Contributions | 10/11 | €20,460 | €20,460 | = | 0.0% |
| Reserves | 13 | €179,414 | €180,399 | +€985 | +0.5% |
| Distributable reserves | 133 | €179,414 | €180,399 | +€985 | +0.5% |
| Amounts payable | 17/49 | €827,709 | €813,645 | -€14,064 | -1.7% |
| Amounts payable after more than one year | 17 | €256,542 | €191,429 | -€65,113 | -25.4% |
| Financial debts | 170/4 | €256,542 | €191,429 | -€65,113 | -25.4% |
| Amounts payable within one year | 42/48 | €571,167 | €622,216 | +€51,049 | +8.9% |
| Current portion of amounts payable after more than one year | 42 | €78,108 | €82,596 | +€4,488 | +5.7% |
| Financial debts | 43 | €101,570 | €102,956 | +€1,386 | +1.4% |
| Credit institutions | 430/8 | €101,570 | €102,956 | +€1,386 | +1.4% |
| Trade debts | 44 | €119,555 | €149,590 | +€30,035 | +25.1% |
| Suppliers | 440/4 | €119,555 | €149,590 | +€30,035 | +25.1% |
| Taxes, remuneration and social security | 45 | €28,108 | €73,585 | +€45,477 | +162% |
| Taxes | 450/3 | €28,108 | €73,585 | +€45,477 | +162% |
| Other amounts payable | 47/48 | €243,826 | €213,489 | -€30,337 | -12.4% |
| Remuneration, social security and pensions | 62 | €1,195 | €423 | -€772 | -64.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €29,212 | €29,212 | = | 0.0% |
| Other operating charges | 640/8 | €6,049 | €11,949 | +€5,900 | +97.5% |
| Gross operating margin | 9900 | €87,872 | €72,712 | -€15,160 | -17.3% |
| Operating profit (loss) | 9901 | €51,416 | €31,128 | -€20,288 | -39.5% |
| Financial income | 75/76B | €36 | €50 | +€14 | +38.9% |
| Recurring financial income | 75 | €36 | €50 | +€14 | +38.9% |
| Financial charges | 65/66B | €24,022 | €26,576 | +€2,554 | +10.6% |
| Recurring financial charges | 65 | €24,022 | €26,576 | +€2,554 | +10.6% |
| Profit (loss) for the period before taxes | 9903 | €27,430 | €4,602 | -€22,828 | -83.2% |
| Income taxes | 67/77 | €8,047 | €3,617 | -€4,430 | -55.1% |
| Profit (loss) for the period | 9904 | €19,383 | €985 | -€18,398 | -94.9% |
| Profit (loss) for the period to be appropriated | 9905 | €19,383 | €985 | -€18,398 | -94.9% |
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 27 October 2026 via checked.be.