VIKOL: 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.
VIKOL
Largest movements
- Cash -€40,535
down €40,535 (-76.8%), from €52,810 to €12,275
mainly Trade debts (-€30,407) and Other debts (-€13,898)
- Receivables within one year +€3,490
up €3,490 (+3.3%), from €106,997 to €110,488
of which Other amounts receivable: +€23,089
- Trade debts -€30,407
down €30,407 (-26.8%), from €113,287 to €82,880
of which Bills of exchange payable: -€45,650
- Other debts -€13,898
down €13,898 (-89.7%), from €15,490 to €1,593
- Tax, wage and social debts +€12,214
up €12,214 (+231.4%), from €5,277 to €17,491
of which Taxes: +€11,050
- Profit (loss) carried forward -€4,953
down €4,953 (-19.2%), from €25,752 to €20,799
- Financial charges +€23,623
up €23,623 (+80022.5%), from €30 to €23,652
- Gross operating margin +€5,765
up €5,765 (+21.8%), from €26,416 to €32,181
- Taxes +€4,027
up €4,027 (+76.3%), from €5,277 to €9,304
- Staff costs +€3,464
new in 2025: €3,464
- Other operating charges +€702
up €702 (+5905.9%), from €12 to €714
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 | €159,807 | €122,763 | -€37,044 | -23.2% |
| Current assets | 29/58 | €159,807 | €122,763 | -€37,044 | -23.2% |
| Amounts receivable within one year | 40/41 | €106,997 | €110,488 | +€3,490 | +3.3% |
| Trade receivables | 40 | €99,073 | €79,474 | -€19,599 | -19.8% |
| Other amounts receivable | 41 | €7,924 | €31,013 | +€23,089 | +291.4% |
| Cash at bank and in hand | 54/58 | €52,810 | €12,275 | -€40,535 | -76.8% |
| Total equity and liabilities | 10/49 | €159,807 | €122,763 | -€37,044 | -23.2% |
| Equity | 10/15 | €25,752 | €20,799 | -€4,953 | -19.2% |
| Profit (loss) carried forward | 14 | €25,752 | €20,799 | -€4,953 | -19.2% |
| Amounts payable | 17/49 | €134,055 | €101,964 | -€32,091 | -23.9% |
| Amounts payable within one year | 42/48 | €134,055 | €101,964 | -€32,091 | -23.9% |
| Trade debts | 44 | €113,287 | €82,880 | -€30,407 | -26.8% |
| Suppliers | 440/4 | €51,432 | €66,675 | +€15,243 | +29.6% |
| Bills of exchange payable | 441 | €61,855 | €16,205 | -€45,650 | -73.8% |
| Taxes, remuneration and social security | 45 | €5,277 | €17,491 | +€12,214 | +231.4% |
| Taxes | 450/3 | €5,277 | €16,327 | +€11,050 | +209.4% |
| Remuneration and social security | 454/9 | - | €1,165 | +€1,165 | |
| Other amounts payable | 47/48 | €15,490 | €1,593 | -€13,898 | -89.7% |
| Remuneration, social security and pensions | 62 | - | €3,464 | +€3,464 | |
| Other operating charges | 640/8 | €12 | €714 | +€702 | +5905.9% |
| Gross operating margin | 9900 | €26,416 | €32,181 | +€5,765 | +21.8% |
| Operating profit (loss) | 9901 | €26,404 | €28,003 | +€1,599 | +6.1% |
| Financial charges | 65/66B | €30 | €23,652 | +€23,623 | +80022.5% |
| Recurring financial charges | 65 | €30 | €23,652 | +€23,623 | +80022.5% |
| Profit (loss) for the period before taxes | 9903 | €26,374 | €4,351 | -€22,023 | -83.5% |
| Income taxes | 67/77 | €5,277 | €9,304 | +€4,027 | +76.3% |
| Profit (loss) for the period | 9904 | €21,097 | -€4,953 | -€26,050 | |
| Profit (loss) for the period to be appropriated | 9905 | €21,097 | -€4,953 | -€26,050 |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.