VIKTALI: 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.
VIKTALI
Largest movements
- Tangible fixed assets +€13,870
new in 2024: €13,870
- Receivables within one year -€6,837
down €6,837 (-16.3%), from €41,994 to €35,157
of which Other amounts receivable: -€5,576
- Cash -€914
down €914 (-23.7%), from €3,850 to €2,936
mainly Investment in fixed assets (net) (-€14,280) and Net result for the year (-€8,509)
- Other debts +€15,000
new in 2024: €15,000
- Profit (loss) carried forward -€8,509
down €8,509 (-28.6%), from €29,742 to €21,233
- Trade debts +€568
up €568 (+5.6%), from €10,091 to €10,660
- Gross operating margin -€21,116
down €21,116, from €12,164 to -€8,952
- Other operating charges -€1,132
down €1,132 (-75.2%), from €1,506 to €374
- Depreciation +€410
up €410, from €0 to €410
- Financial charges +€374
up €374 (+418.1%), from €89 to €463
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €46,515 | €53,093 | +€6,578 | +14.1% |
| Fixed assets | 21/28 | - | €13,870 | +€13,870 | |
| Tangible fixed assets | 22/27 | - | €13,870 | +€13,870 | |
| Furniture and vehicles | 24 | - | €13,870 | +€13,870 | |
| Current assets | 29/58 | €46,515 | €39,224 | -€7,292 | -15.7% |
| Amounts receivable within one year | 40/41 | €41,994 | €35,157 | -€6,837 | -16.3% |
| Trade receivables | 40 | €8,881 | €7,620 | -€1,261 | -14.2% |
| Other amounts receivable | 41 | €33,113 | €27,537 | -€5,576 | -16.8% |
| Cash at bank and in hand | 54/58 | €3,850 | €2,936 | -€914 | -23.7% |
| Deferred charges and accrued income | 490/1 | €671 | €1,130 | +€460 | +68.5% |
| Total equity and liabilities | 10/49 | €46,515 | €53,093 | +€6,578 | +14.1% |
| Equity | 10/15 | €35,942 | €27,433 | -€8,509 | -23.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | €29,742 | €21,233 | -€8,509 | -28.6% |
| Amounts payable | 17/49 | €10,573 | €25,660 | +€15,086 | +142.7% |
| Amounts payable within one year | 42/48 | €10,573 | €25,660 | +€15,086 | +142.7% |
| Trade debts | 44 | €10,091 | €10,660 | +€568 | +5.6% |
| Suppliers | 440/4 | €10,091 | €10,660 | +€568 | +5.6% |
| Taxes, remuneration and social security | 45 | €482 | €0 | -€482 | -100.0% |
| Taxes | 450/3 | €482 | €0 | -€482 | -100.0% |
| Other amounts payable | 47/48 | - | €15,000 | +€15,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €0 | €410 | +€410 | |
| Other operating charges | 640/8 | €1,506 | €374 | -€1,132 | -75.2% |
| Gross operating margin | 9900 | €12,164 | -€8,952 | -€21,116 | |
| Operating profit (loss) | 9901 | €10,658 | -€9,736 | -€20,394 | |
| Financial income | 75/76B | €1,632 | €1,691 | +€58 | +3.6% |
| Recurring financial income | 75 | €1,632 | €1,691 | +€58 | +3.6% |
| Financial charges | 65/66B | €89 | €463 | +€374 | +418.1% |
| Recurring financial charges | 65 | €89 | €463 | +€374 | +418.1% |
| Profit (loss) for the period before taxes | 9903 | €12,201 | -€8,509 | -€20,710 | |
| Income taxes | 67/77 | €0 | - | = | |
| Profit (loss) for the period | 9904 | €12,201 | -€8,509 | -€20,710 | |
| Profit (loss) for the period to be appropriated | 9905 | €12,201 | -€8,509 | -€20,710 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.