VIKRESKI: 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.
VIKRESKI
Largest movements
- Cash -€85,167
down €85,167 (-60.5%), from €140,743 to €55,575
mainly Contributions, distributions and other (-€100,000) and Tax, wage and social debts (-€21,610)
- Receivables within one year -€10,942
down €10,942 (-40.9%), from €26,764 to €15,821
of which Trade receivables: -€15,206
- Reserves -€74,200
down €74,200 (-56.4%), from €131,614 to €57,415
- Tax, wage and social debts -€21,610
down €21,610 (-97.4%), from €22,188 to €578
- Trade debts -€3,368
down €3,368 (-77.0%), from €4,372 to €1,004
- Other debts +€2,050
up €2,050 (+585.7%), from €350 to €2,400
- Gross operating margin -€42,320
down €42,320 (-51.8%), from €81,696 to €39,376
- Taxes -€6,389
down €6,389 (-37.3%), from €17,125 to €10,736
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 | €168,524 | €71,397 | -€97,128 | -57.6% |
| Fixed assets | 21/28 | €1,018 | €0 | -€1,018 | -100.0% |
| Tangible fixed assets | 22/27 | €1,018 | €0 | -€1,018 | -100.0% |
| Plant, machinery and equipment | 23 | €140 | €0 | -€140 | -100.0% |
| Furniture and vehicles | 24 | €878 | €0 | -€878 | -100.0% |
| Current assets | 29/58 | €167,506 | €71,397 | -€96,110 | -57.4% |
| Amounts receivable within one year | 40/41 | €26,764 | €15,821 | -€10,942 | -40.9% |
| Trade receivables | 40 | €26,764 | €11,558 | -€15,206 | -56.8% |
| Other amounts receivable | 41 | - | €4,264 | +€4,264 | |
| Cash at bank and in hand | 54/58 | €140,743 | €55,575 | -€85,167 | -60.5% |
| Total equity and liabilities | 10/49 | €168,524 | €71,397 | -€97,128 | -57.6% |
| Equity | 10/15 | €141,614 | €67,415 | -€74,200 | -52.4% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €131,614 | €57,415 | -€74,200 | -56.4% |
| Distributable reserves | 133 | €131,614 | €57,415 | -€74,200 | -56.4% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €26,910 | €3,982 | -€22,928 | -85.2% |
| Amounts payable within one year | 42/48 | €26,910 | €3,982 | -€22,928 | -85.2% |
| Trade debts | 44 | €4,372 | €1,004 | -€3,368 | -77.0% |
| Suppliers | 440/4 | €4,372 | €1,004 | -€3,368 | -77.0% |
| Taxes, remuneration and social security | 45 | €22,188 | €578 | -€21,610 | -97.4% |
| Taxes | 450/3 | €22,188 | €578 | -€21,610 | -97.4% |
| Other amounts payable | 47/48 | €350 | €2,400 | +€2,050 | +585.7% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,305 | €1,018 | -€287 | -22.0% |
| Other operating charges | 640/8 | €115 | €756 | +€641 | +557.6% |
| Gross operating margin | 9900 | €81,696 | €39,376 | -€42,320 | -51.8% |
| Operating profit (loss) | 9901 | €80,277 | €37,602 | -€42,675 | -53.2% |
| Financial charges | 65/66B | €1,179 | €1,065 | -€114 | -9.7% |
| Recurring financial charges | 65 | €1,179 | €1,065 | -€114 | -9.7% |
| Profit (loss) for the period before taxes | 9903 | €79,097 | €36,537 | -€42,561 | -53.8% |
| Income taxes | 67/77 | €17,125 | €10,736 | -€6,389 | -37.3% |
| Profit (loss) for the period | 9904 | €61,972 | €25,800 | -€36,172 | -58.4% |
| Profit (loss) for the period to be appropriated | 9905 | €61,972 | €25,800 | -€36,172 | -58.4% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.