ViKXa-Flex: 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.
ViKXa-Flex
Largest movements
- Receivables within one year +€24,080
up €24,080 (+56.7%), from €42,485 to €66,565
of which Trade receivables: +€19,724
- Tangible fixed assets -€16,364
down €16,364 (-32.1%), from €51,035 to €34,671
of which Furniture and vehicles: -€14,740
- Cash -€10,187
down €10,187 (-94.4%), from €10,790 to €603
mainly Receivables within one year (-€24,080) and Net result for the year (-€12,669)
- Trade debts +€21,955
up €21,955 (+87.6%), from €25,068 to €47,023
- Profit (loss) carried forward -€12,669
down €12,669 (-176%), from -€7,187 to -€19,856
- Debts after one year -€12,552
no longer reported in 2025 (was €12,552)
- Tax, wage and social debts +€3,577
up €3,577 (+14.0%), from €25,537 to €29,114
of which Remuneration and social security: +€13,110
- Short-term financial debts -€3,441
down €3,441 (-18.8%), from €18,282 to €14,841
- Gross operating margin -€20,962
down €20,962 (-68.1%), from €30,782 to €9,820
- Depreciation -€2,825
down €2,825 (-14.5%), from €19,472 to €16,646
- Financial charges +€1,393
up €1,393 (+36.6%), from €3,808 to €5,202
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 | €122,342 | €119,994 | -€2,348 | -1.9% |
| Fixed assets | 21/28 | €52,551 | €36,186 | -€16,364 | -31.1% |
| Tangible fixed assets | 22/27 | €51,035 | €34,671 | -€16,364 | -32.1% |
| Land and buildings | 22 | €1,572 | €1,520 | -€52 | -3.3% |
| Plant, machinery and equipment | 23 | €9,962 | €8,391 | -€1,572 | -15.8% |
| Furniture and vehicles | 24 | €39,501 | €24,761 | -€14,740 | -37.3% |
| Financial fixed assets | 28 | €1,515 | €1,515 | = | 0.0% |
| Current assets | 29/58 | €69,791 | €83,807 | +€14,016 | +20.1% |
| Amounts receivable after more than one year | 29 | €15,000 | €15,000 | = | 0.0% |
| Other amounts receivable | 291 | €15,000 | €15,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €42,485 | €66,565 | +€24,080 | +56.7% |
| Trade receivables | 40 | €24,453 | €44,177 | +€19,724 | +80.7% |
| Other amounts receivable | 41 | €18,031 | €22,388 | +€4,356 | +24.2% |
| Cash at bank and in hand | 54/58 | €10,790 | €603 | -€10,187 | -94.4% |
| Deferred charges and accrued income | 490/1 | €1,517 | €1,640 | +€123 | +8.1% |
| Total equity and liabilities | 10/49 | €122,342 | €119,994 | -€2,348 | -1.9% |
| Equity | 10/15 | €40,903 | €28,235 | -€12,669 | -31.0% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Reserves | 13 | €23,091 | €23,091 | = | 0.0% |
| Distributable reserves | 133 | €23,091 | €23,091 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€7,187 | -€19,856 | -€12,669 | -176% |
| Amounts payable | 17/49 | €81,439 | €91,759 | +€10,320 | +12.7% |
| Amounts payable after more than one year | 17 | €12,552 | - | -€12,552 | |
| Financial debts | 170/4 | €12,552 | - | -€12,552 | |
| Amounts payable within one year | 42/48 | €68,887 | €91,759 | +€22,872 | +33.2% |
| Current portion of amounts payable after more than one year | 42 | - | €781 | +€781 | |
| Financial debts | 43 | €18,282 | €14,841 | -€3,441 | -18.8% |
| Credit institutions | 430/8 | €18,282 | €14,841 | -€3,441 | -18.8% |
| Trade debts | 44 | €25,068 | €47,023 | +€21,955 | +87.6% |
| Suppliers | 440/4 | €25,068 | €47,023 | +€21,955 | +87.6% |
| Taxes, remuneration and social security | 45 | €25,537 | €29,114 | +€3,577 | +14.0% |
| Taxes | 450/3 | €25,537 | €16,004 | -€9,533 | -37.3% |
| Remuneration and social security | 454/9 | - | €13,110 | +€13,110 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,472 | €16,646 | -€2,825 | -14.5% |
| Other operating charges | 640/8 | €759 | €651 | -€108 | -14.3% |
| Gross operating margin | 9900 | €30,782 | €9,820 | -€20,962 | -68.1% |
| Operating profit (loss) | 9901 | €10,551 | -€7,477 | -€18,028 | |
| Financial income | 75/76B | €0 | €10 | +€10 | +103,200% |
| Recurring financial income | 75 | €0 | €10 | +€10 | +103,200% |
| Financial charges | 65/66B | €3,808 | €5,202 | +€1,393 | +36.6% |
| Recurring financial charges | 65 | €3,808 | €5,202 | +€1,393 | +36.6% |
| Profit (loss) for the period before taxes | 9903 | €6,743 | -€12,669 | -€19,411 | |
| Profit (loss) for the period | 9904 | €6,743 | -€12,669 | -€19,411 | |
| Profit (loss) for the period to be appropriated | 9905 | €6,743 | -€12,669 | -€19,411 |
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 19 October 2026 via checked.be.