Vikti: 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.
Vikti
Largest movements
- Current investments +€99,861
new in 2025: €99,861
- Cash -€38,428
down €38,428 (-26.6%), from €144,455 to €106,027
mainly Current investments (-€99,861) and Contributions, distributions and other (-€60,000)
- Tangible fixed assets -€16,898
down €16,898 (-20.1%), from €84,162 to €67,264
of which Furniture and vehicles: -€16,716
- Receivables within one year +€15,836
new in 2025: €15,836
of which Trade receivables: +€13,371
- Other debts +€60,069
up €60,069 (+2,140%), from €2,807 to €62,876
- Taxes -€13,344
down €13,344 (-48.6%), from €27,472 to €14,128
- Gross operating margin -€12,897
down €12,897 (-12.2%), from €105,370 to €92,473
- Depreciation +€7,522
up €7,522 (+77.9%), from €9,650 to €17,172
- Turnover -€6,891
down €6,891 (-4.1%), from €169,046 to €162,156
- Purchases and services +€2,543
up €2,543 (+3.6%), from €69,775 to €72,318
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 | €230,014 | €290,198 | +€60,184 | +26.2% |
| Formation expenses | 20 | €274 | €0 | -€274 | -100% |
| Fixed assets | 21/28 | €84,162 | €67,264 | -€16,898 | -20.1% |
| Tangible fixed assets | 22/27 | €84,162 | €67,264 | -€16,898 | -20.1% |
| Plant, machinery and equipment | 23 | €1,411 | €1,229 | -€182 | -12.9% |
| Furniture and vehicles | 24 | €82,751 | €66,035 | -€16,716 | -20.2% |
| Current assets | 29/58 | €145,578 | €222,934 | +€77,356 | +53.1% |
| Amounts receivable after more than one year | 29 | €284 | - | -€284 | |
| Trade receivables | 290 | €284 | - | -€284 | |
| Amounts receivable within one year | 40/41 | - | €15,836 | +€15,836 | |
| Trade receivables | 40 | - | €13,371 | +€13,371 | |
| Other amounts receivable | 41 | - | €2,466 | +€2,466 | |
| Current investments | 50/53 | - | €99,861 | +€99,861 | |
| Cash at bank and in hand | 54/58 | €144,455 | €106,027 | -€38,428 | -26.6% |
| Deferred charges and accrued income | 490/1 | €839 | €1,210 | +€371 | +44.3% |
| Total equity and liabilities | 10/49 | €230,014 | €290,198 | +€60,184 | +26.2% |
| Equity | 10/15 | €213,410 | €214,809 | +€1,399 | +0.7% |
| Contributions | 10/11 | €15,000 | €15,000 | = | 0.0% |
| Reserves | 13 | €197,022 | €197,022 | = | 0.0% |
| Distributable reserves | 133 | €197,022 | €197,022 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,388 | €2,787 | +€1,399 | +101% |
| Amounts payable | 17/49 | €16,604 | €75,389 | +€58,785 | +354% |
| Amounts payable within one year | 42/48 | €16,604 | €75,389 | +€58,785 | +354% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Trade debts | 44 | €143 | €1,261 | +€1,119 | +783% |
| Suppliers | 440/4 | €143 | €1,261 | +€1,119 | +783% |
| Taxes, remuneration and social security | 45 | €13,654 | €11,252 | -€2,403 | -17.6% |
| Taxes | 450/3 | €13,654 | €7,893 | -€5,761 | -42.2% |
| Remuneration and social security | 454/9 | - | €3,359 | +€3,359 | |
| Other amounts payable | 47/48 | €2,807 | €62,876 | +€60,069 | +2,140% |
| Turnover | 70 | €169,046 | €162,156 | -€6,891 | -4.1% |
| Non-recurring operating income | 76A | €821 | €0 | -€821 | -100% |
| Goods, raw materials, services and sundry goods | 60/61 | €69,775 | €72,318 | +€2,543 | +3.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,650 | €17,172 | +€7,522 | +77.9% |
| Other operating charges | 640/8 | €599 | €612 | +€12 | +2.1% |
| Gross operating margin | 9900 | €105,370 | €92,473 | -€12,897 | -12.2% |
| Operating profit (loss) | 9901 | €95,120 | €74,689 | -€20,431 | -21.5% |
| Financial income | 75/76B | €2,557 | €1,841 | -€716 | -28.0% |
| Recurring financial income | 75 | €2,557 | €1,841 | -€716 | -28.0% |
| Financial charges | 65/66B | €84 | €1,003 | +€920 | +1,098% |
| Recurring financial charges | 65 | €84 | €1,003 | +€920 | +1,098% |
| Profit (loss) for the period before taxes | 9903 | €97,593 | €75,526 | -€22,067 | -22.6% |
| Income taxes | 67/77 | €27,472 | €14,128 | -€13,344 | -48.6% |
| Profit (loss) for the period | 9904 | €70,122 | €61,399 | -€8,723 | -12.4% |
| Profit (loss) for the period to be appropriated | 9905 | €70,122 | €61,399 | -€8,723 | -12.4% |
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 15 October 2026 via checked.be.