VIKO Services: 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.
VIKO Services
Largest movements
- Current investments -€35,000
no longer reported in 2025 (was €35,000)
- Cash +€10,775
up €10,775 (+5.8%), from €184,726 to €195,502
mainly Net result for the year (+€88,060) and Current investments (+€35,000)
- Tangible fixed assets -€4,499
down €4,499 (-37.8%), from €11,887 to €7,388
of which Plant, machinery and equipment: -€2,384
- Reserves -€37,401
down €37,401 (-24.5%), from €152,501 to €115,100
- Tax, wage and social debts +€4,159
up €4,159 (+72.7%), from €5,721 to €9,880
- Other debts +€3,582
up €3,582 (+3.9%), from €91,810 to €95,392
- Gross operating margin +€6,411
up €6,411 (+5.3%), from €120,184 to €126,595
- Taxes +€1,298
up €1,298 (+4.4%), from €29,696 to €30,994
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 | €270,594 | €241,232 | -€29,362 | -10.9% |
| Fixed assets | 21/28 | €12,137 | €7,638 | -€4,499 | -37.1% |
| Tangible fixed assets | 22/27 | €11,887 | €7,388 | -€4,499 | -37.8% |
| Land and buildings | 22 | €2,168 | €1,368 | -€800 | -36.9% |
| Plant, machinery and equipment | 23 | €7,033 | €4,648 | -€2,384 | -33.9% |
| Furniture and vehicles | 24 | €2,686 | €1,372 | -€1,315 | -48.9% |
| Financial fixed assets | 28 | €250 | €250 | = | 0.0% |
| Current assets | 29/58 | €258,457 | €233,594 | -€24,863 | -9.6% |
| Amounts receivable within one year | 40/41 | €37,169 | €36,505 | -€664 | -1.8% |
| Trade receivables | 40 | €36,336 | €36,505 | +€168 | +0.5% |
| Other amounts receivable | 41 | €832 | - | -€832 | |
| Current investments | 50/53 | €35,000 | - | -€35,000 | |
| Cash at bank and in hand | 54/58 | €184,726 | €195,502 | +€10,775 | +5.8% |
| Deferred charges and accrued income | 490/1 | €1,562 | €1,588 | +€26 | +1.7% |
| Total equity and liabilities | 10/49 | €270,594 | €241,232 | -€29,362 | -10.9% |
| Equity | 10/15 | €171,101 | €133,700 | -€37,401 | -21.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €152,501 | €115,100 | -€37,401 | -24.5% |
| Distributable reserves | 133 | €152,501 | €115,100 | -€37,401 | -24.5% |
| Amounts payable | 17/49 | €99,493 | €107,532 | +€8,039 | +8.1% |
| Amounts payable within one year | 42/48 | €99,493 | €106,989 | +€7,496 | +7.5% |
| Trade debts | 44 | €1,962 | €1,717 | -€245 | -12.5% |
| Suppliers | 440/4 | €1,962 | €1,717 | -€245 | -12.5% |
| Taxes, remuneration and social security | 45 | €5,721 | €9,880 | +€4,159 | +72.7% |
| Taxes | 450/3 | €5,721 | €9,880 | +€4,159 | +72.7% |
| Other amounts payable | 47/48 | €91,810 | €95,392 | +€3,582 | +3.9% |
| Accrued charges and deferred income | 492/3 | - | €543 | +€543 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,478 | €4,499 | +€21 | +0.5% |
| Other operating charges | 640/8 | €1,081 | €1,099 | +€18 | +1.7% |
| Gross operating margin | 9900 | €120,184 | €126,595 | +€6,411 | +5.3% |
| Operating profit (loss) | 9901 | €114,625 | €120,997 | +€6,371 | +5.6% |
| Financial income | 75/76B | €2,320 | €1,564 | -€756 | -32.6% |
| Recurring financial income | 75 | €2,320 | €1,564 | -€756 | -32.6% |
| Financial charges | 65/66B | €3,516 | €3,507 | -€8 | -0.2% |
| Recurring financial charges | 65 | €3,516 | €3,507 | -€8 | -0.2% |
| Profit (loss) for the period before taxes | 9903 | €113,430 | €119,053 | +€5,624 | +5.0% |
| Income taxes | 67/77 | €29,696 | €30,994 | +€1,298 | +4.4% |
| Profit (loss) for the period | 9904 | €83,733 | €88,060 | +€4,326 | +5.2% |
| Profit (loss) for the period to be appropriated | 9905 | €83,733 | €88,060 | +€4,326 | +5.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.