VIKY: 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.
VIKY
Largest movements
- Receivables within one year -€5,748
down €5,748 (-21.3%), from €27,025 to €21,277
- Cash +€4,500
up €4,500 (+151.0%), from €2,979 to €7,479
mainly Receivables within one year (+€5,748) and Depreciation (+€3,732)
- Tax, wage and social debts -€1,842
down €1,842 (-75.3%), from €2,446 to €604
- Reserves +€1,009
up €1,009 (+3.7%), from €27,605 to €28,614
of which Distributable reserves: +€1,009
- Financial income -€1,581
down €1,581 (-100.0%), from €1,581 to €0
- Gross operating margin +€436
up €436 (+6.4%), from €6,835 to €7,270
- Other operating charges -€401
down €401 (-18.0%), from €2,229 to €1,828
- Depreciation -€270
down €270 (-6.8%), from €4,002 to €3,732
- Financial charges -€169
down €169 (-63.4%), from €267 to €98
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 | €49,177 | €48,166 | -€1,011 | -2.1% |
| Fixed assets | 21/28 | €8,922 | €8,910 | -€13 | -0.1% |
| Tangible fixed assets | 22/27 | €1,872 | €1,860 | -€13 | -0.7% |
| Plant, machinery and equipment | 23 | €384 | €0 | -€384 | -100.0% |
| Furniture and vehicles | 24 | €1,488 | €1,860 | +€371 | +24.9% |
| Financial fixed assets | 28 | €7,050 | €7,050 | = | 0.0% |
| Current assets | 29/58 | €40,255 | €39,256 | -€998 | -2.5% |
| Stocks and contracts in progress | 3 | €10,250 | €10,500 | +€250 | +2.4% |
| Stocks | 30/36 | €10,250 | €10,500 | +€250 | +2.4% |
| Amounts receivable within one year | 40/41 | €27,025 | €21,277 | -€5,748 | -21.3% |
| Other amounts receivable | 41 | €27,025 | €21,277 | -€5,748 | -21.3% |
| Cash at bank and in hand | 54/58 | €2,979 | €7,479 | +€4,500 | +151.0% |
| Total equity and liabilities | 10/49 | €49,177 | €48,166 | -€1,011 | -2.1% |
| Equity | 10/15 | €46,205 | €47,214 | +€1,009 | +2.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €27,605 | €28,614 | +€1,009 | +3.7% |
| Non-distributable reserves | 130/1 | €2,060 | €2,060 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,060 | €2,060 | = | 0.0% |
| Distributable reserves | 133 | €25,546 | €26,554 | +€1,009 | +3.9% |
| Amounts payable | 17/49 | €2,971 | €952 | -€2,020 | -68.0% |
| Amounts payable within one year | 42/48 | €2,971 | €952 | -€2,020 | -68.0% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €526 | €348 | -€178 | -33.8% |
| Suppliers | 440/4 | €526 | €348 | -€178 | -33.8% |
| Taxes, remuneration and social security | 45 | €2,446 | €604 | -€1,842 | -75.3% |
| Taxes | 450/3 | €2,446 | €604 | -€1,842 | -75.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,002 | €3,732 | -€270 | -6.8% |
| Other operating charges | 640/8 | €2,229 | €1,828 | -€401 | -18.0% |
| Gross operating margin | 9900 | €6,835 | €7,270 | +€436 | +6.4% |
| Operating profit (loss) | 9901 | €604 | €1,711 | +€1,107 | +183.3% |
| Financial income | 75/76B | €1,581 | €0 | -€1,581 | -100.0% |
| Recurring financial income | 75 | €1,581 | €0 | -€1,581 | -100.0% |
| Financial charges | 65/66B | €267 | €98 | -€169 | -63.4% |
| Recurring financial charges | 65 | €267 | €98 | -€169 | -63.4% |
| Profit (loss) for the period before taxes | 9903 | €1,918 | €1,613 | -€305 | -15.9% |
| Income taxes | 67/77 | €728 | €604 | -€124 | -17.0% |
| Profit (loss) for the period | 9904 | €1,190 | €1,009 | -€181 | -15.2% |
| Profit (loss) for the period to be appropriated | 9905 | €1,190 | €1,009 | -€181 | -15.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.