Vikos Consult: 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.
Vikos Consult
Largest movements
- Cash +€13,723
up €13,723 (+71.6%), from €19,163 to €32,886
mainly Net result for the year (+€20,753) and Tax, wage and social debts (+€3,660)
- Receivables within one year +€4,989
up €4,989 (+43.5%), from €11,467 to €16,456
- Tangible fixed assets -€1,339
down €1,339 (-52.1%), from €2,568 to €1,230
- Deferred charges and accrued income +€749
up €749 (+31.8%), from €2,359 to €3,108
- Reserves +€19,087
up €19,087 (+168.7%), from €11,317 to €30,404
- Other debts -€5,000
down €5,000 (-75.0%), from €6,666 to €1,666
- Tax, wage and social debts +€3,660
up €3,660 (+30.4%), from €12,046 to €15,706
- Gross operating margin +€10,738
up €10,738 (+50.0%), from €21,458 to €32,195
- Taxes +€3,049
up €3,049 (+52.9%), from €5,763 to €8,811
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €36,458 | €54,580 | +€18,122 | +49.7% |
| Fixed assets | 21/28 | €3,468 | €2,130 | -€1,339 | -38.6% |
| Tangible fixed assets | 22/27 | €2,568 | €1,230 | -€1,339 | -52.1% |
| Plant, machinery and equipment | 23 | €2,568 | €1,230 | -€1,339 | -52.1% |
| Financial fixed assets | 28 | €900 | €900 | = | 0.0% |
| Current assets | 29/58 | €32,989 | €52,450 | +€19,461 | +59.0% |
| Amounts receivable within one year | 40/41 | €11,467 | €16,456 | +€4,989 | +43.5% |
| Trade receivables | 40 | €11,467 | €16,456 | +€4,989 | +43.5% |
| Cash at bank and in hand | 54/58 | €19,163 | €32,886 | +€13,723 | +71.6% |
| Deferred charges and accrued income | 490/1 | €2,359 | €3,108 | +€749 | +31.8% |
| Total equity and liabilities | 10/49 | €36,458 | €54,580 | +€18,122 | +49.7% |
| Equity | 10/15 | €14,317 | €33,404 | +€19,087 | +133.3% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €11,317 | €30,404 | +€19,087 | +168.7% |
| Distributable reserves | 133 | €11,317 | €30,404 | +€19,087 | +168.7% |
| Amounts payable | 17/49 | €22,140 | €21,175 | -€965 | -4.4% |
| Amounts payable within one year | 42/48 | €22,140 | €21,175 | -€965 | -4.4% |
| Trade debts | 44 | €3,428 | €3,803 | +€375 | +10.9% |
| Suppliers | 440/4 | €3,428 | €3,803 | +€375 | +10.9% |
| Taxes, remuneration and social security | 45 | €12,046 | €15,706 | +€3,660 | +30.4% |
| Taxes | 450/3 | €12,046 | €15,706 | +€3,660 | +30.4% |
| Other amounts payable | 47/48 | €6,666 | €1,666 | -€5,000 | -75.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,448 | €1,339 | -€109 | -7.5% |
| Other operating charges | 640/8 | €63 | €173 | +€110 | +174.2% |
| Gross operating margin | 9900 | €21,458 | €32,195 | +€10,738 | +50.0% |
| Operating profit (loss) | 9901 | €19,947 | €30,684 | +€10,737 | +53.8% |
| Financial income | 75/76B | €37 | €88 | +€50 | +134.5% |
| Recurring financial income | 75 | €37 | €88 | +€50 | +134.5% |
| Financial charges | 65/66B | €1,239 | €1,207 | -€32 | -2.6% |
| Recurring financial charges | 65 | €1,239 | €1,207 | -€32 | -2.6% |
| Profit (loss) for the period before taxes | 9903 | €18,746 | €29,564 | +€10,819 | +57.7% |
| Income taxes | 67/77 | €5,763 | €8,811 | +€3,049 | +52.9% |
| Profit (loss) for the period | 9904 | €12,983 | €20,753 | +€7,770 | +59.8% |
| Profit (loss) for the period to be appropriated | 9905 | €12,983 | €20,753 | +€7,770 | +59.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.