VIKO CONSTRUCT: 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.
VIKO CONSTRUCT
Largest movements
- Receivables within one year +€1,813
up €1,813 (+15.4%), from €11,741 to €13,553
of which Trade receivables: +€1,297
- Cash +€1,121
up €1,121 (+28.4%), from €3,942 to €5,063
mainly Net result for the year (+€4,541) and Trade debts (+€970)
- Profit (loss) carried forward +€4,541
up €4,541 (+56.3%), from €8,070 to €12,611
- Tax, wage and social debts -€2,578
down €2,578 (-61.4%), from €4,200 to €1,622
of which Remuneration and social security: -€2,000
- Trade debts +€970
up €970 (+68.7%), from €1,412 to €2,382
of which Bills of exchange payable: +€1,134
- Turnover -€26,307
down €26,307 (-26.6%), from €99,077 to €72,770
- Purchases and services -€21,007
down €21,007 (-24.1%), from €87,218 to €66,211
- Gross operating margin -€5,300
down €5,300 (-44.7%), from €11,859 to €6,559
- Taxes -€1,018
down €1,018 (-46.3%), from €2,200 to €1,182
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 | €15,682 | €18,616 | +€2,933 | +18.7% |
| Current assets | 29/58 | €15,682 | €18,616 | +€2,933 | +18.7% |
| Amounts receivable within one year | 40/41 | €11,741 | €13,553 | +€1,813 | +15.4% |
| Trade receivables | 40 | €1,121 | €2,419 | +€1,297 | +115.7% |
| Other amounts receivable | 41 | €10,619 | €11,134 | +€515 | +4.9% |
| Cash at bank and in hand | 54/58 | €3,942 | €5,063 | +€1,121 | +28.4% |
| Total equity and liabilities | 10/49 | €15,682 | €18,616 | +€2,933 | +18.7% |
| Equity | 10/15 | €10,070 | €14,611 | +€4,541 | +45.1% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €8,070 | €12,611 | +€4,541 | +56.3% |
| Amounts payable | 17/49 | €5,612 | €4,004 | -€1,608 | -28.6% |
| Amounts payable within one year | 42/48 | €5,612 | €4,004 | -€1,608 | -28.6% |
| Trade debts | 44 | €1,412 | €2,382 | +€970 | +68.7% |
| Suppliers | 440/4 | €163 | - | -€163 | |
| Bills of exchange payable | 441 | €1,249 | €2,382 | +€1,134 | +90.8% |
| Taxes, remuneration and social security | 45 | €4,200 | €1,622 | -€2,578 | -61.4% |
| Taxes | 450/3 | €2,200 | €1,622 | -€578 | -26.3% |
| Remuneration and social security | 454/9 | €2,000 | - | -€2,000 | |
| Turnover | 70 | €99,077 | €72,770 | -€26,307 | -26.6% |
| Goods, raw materials, services and sundry goods | 60/61 | €87,218 | €66,211 | -€21,007 | -24.1% |
| Remuneration, social security and pensions | 62 | €656 | €196 | -€460 | -70.1% |
| Other operating charges | 640/8 | €909 | €517 | -€392 | -43.1% |
| Gross operating margin | 9900 | €11,859 | €6,559 | -€5,300 | -44.7% |
| Operating profit (loss) | 9901 | €10,294 | €5,846 | -€4,448 | -43.2% |
| Financial charges | 65/66B | €24 | €123 | +€99 | +414.9% |
| Recurring financial charges | 65 | €24 | €123 | +€99 | +414.9% |
| Profit (loss) for the period before taxes | 9903 | €10,270 | €5,723 | -€4,547 | -44.3% |
| Income taxes | 67/77 | €2,200 | €1,182 | -€1,018 | -46.3% |
| Profit (loss) for the period | 9904 | €8,070 | €4,541 | -€3,529 | -43.7% |
| Profit (loss) for the period to be appropriated | 9905 | €8,070 | €4,541 | -€3,529 | -43.7% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.