VIKSSON: 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.
VIKSSON
Largest movements
- Tangible fixed assets +€55,229
up €55,229 (+2,282%), from €2,420 to €57,649
- Cash +€33,914
up €33,914 (+909%), from €3,731 to €37,644
mainly Other debts (+€69,806) and Net result for the year (+€16,018)
- Receivables within one year +€11,994
up €11,994 (+27.9%), from €43,046 to €55,040
of which Other amounts receivable: +€10,699
- Other debts +€69,806
up €69,806 (+311%), from €22,432 to €92,238
- Reserves +€16,018
up €16,018 (+27.9%), from €57,359 to €73,377
- Tax, wage and social debts +€10,414
new in 2025: €10,414
- Trade debts +€4,899
up €4,899 (+1,208%), from €406 to €5,304
- Other operating charges -€7,430
down €7,430 (-90.1%), from €8,244 to €814
- Depreciation +€4,399
up €4,399 (+624%), from €704 to €5,103
- Taxes +€992
up €992 (+10.9%), from €9,077 to €10,069
- Gross operating margin -€879
down €879 (-2.3%), from €38,549 to €37,669
- Financial income +€734
up €734 (+100%), from €734 to €1,469
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.
Derived cash bridge
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 | €85,197 | €186,333 | +€101,136 | +119% |
| Fixed assets | 21/28 | €2,420 | €57,649 | +€55,229 | +2,282% |
| Tangible fixed assets | 22/27 | €2,420 | €57,649 | +€55,229 | +2,282% |
| Furniture and vehicles | 24 | €2,420 | €57,649 | +€55,229 | +2,282% |
| Current assets | 29/58 | €82,777 | €128,685 | +€45,908 | +55.5% |
| Amounts receivable after more than one year | 29 | €36,000 | €36,000 | = | 0.0% |
| Other amounts receivable | 291 | €36,000 | €36,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €43,046 | €55,040 | +€11,994 | +27.9% |
| Trade receivables | 40 | €38,789 | €40,084 | +€1,295 | +3.3% |
| Other amounts receivable | 41 | €4,257 | €14,956 | +€10,699 | +251% |
| Cash at bank and in hand | 54/58 | €3,731 | €37,644 | +€33,914 | +909% |
| Total equity and liabilities | 10/49 | €85,197 | €186,333 | +€101,136 | +119% |
| Equity | 10/15 | €62,359 | €78,377 | +€16,018 | +25.7% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €57,359 | €73,377 | +€16,018 | +27.9% |
| Distributable reserves | 133 | €57,359 | €73,377 | +€16,018 | +27.9% |
| Amounts payable | 17/49 | €22,838 | €107,956 | +€85,119 | +373% |
| Amounts payable within one year | 42/48 | €22,838 | €107,956 | +€85,119 | +373% |
| Trade debts | 44 | €406 | €5,304 | +€4,899 | +1,208% |
| Suppliers | 440/4 | €406 | €5,304 | +€4,899 | +1,208% |
| Taxes, remuneration and social security | 45 | - | €10,414 | +€10,414 | |
| Taxes | 450/3 | - | €10,414 | +€10,414 | |
| Other amounts payable | 47/48 | €22,432 | €92,238 | +€69,806 | +311% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €704 | €5,103 | +€4,399 | +624% |
| Other operating charges | 640/8 | €8,244 | €814 | -€7,430 | -90.1% |
| Non-recurring operating charges | 66A | - | €3,323 | +€3,323 | |
| Gross operating margin | 9900 | €38,549 | €37,669 | -€879 | -2.3% |
| Operating profit (loss) | 9901 | €29,601 | €28,430 | -€1,171 | -4.0% |
| Financial income | 75/76B | €734 | €1,469 | +€734 | +100% |
| Recurring financial income | 75 | €734 | €1,469 | +€734 | +100% |
| Financial charges | 65/66B | €3,903 | €3,812 | -€91 | -2.3% |
| Recurring financial charges | 65 | €3,903 | €3,812 | -€91 | -2.3% |
| Profit (loss) for the period before taxes | 9903 | €26,433 | €26,087 | -€346 | -1.3% |
| Income taxes | 67/77 | €9,077 | €10,069 | +€992 | +10.9% |
| Profit (loss) for the period | 9904 | €17,356 | €16,018 | -€1,338 | -7.7% |
| Profit (loss) for the period to be appropriated | 9905 | €17,356 | €16,018 | -€1,338 | -7.7% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 26 October 2026 via checked.be.