VRIKA: 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.
VRIKA
Largest movements
- Cash +€77,955
up €77,955 (+58.0%), from €134,411 to €212,366
mainly Net result for the year (+€100,786) and Depreciation (+€393)
- Receivables within one year +€18,398
up €18,398 (+186%), from €9,869 to €28,267
of which Trade receivables: +€16,708
- Deferred charges and accrued income +€4,079
up €4,079 (+1,121%), from €364 to €4,443
- Profit (loss) carried forward +€99,986
up €99,986 (+73.6%), from €135,805 to €235,791
- Gross operating margin -€2,396
down €2,396 (-1.8%), from €131,126 to €128,729
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 | €146,205 | €246,244 | +€100,039 | +68.4% |
| Formation expenses | 20 | €0 | - | = | |
| Fixed assets | 21/28 | €1,561 | €1,168 | -€393 | -25.2% |
| Tangible fixed assets | 22/27 | €1,561 | €1,168 | -€393 | -25.2% |
| Furniture and vehicles | 24 | €1,561 | €1,168 | -€393 | -25.2% |
| Current assets | 29/58 | €144,644 | €245,076 | +€100,432 | +69.4% |
| Amounts receivable within one year | 40/41 | €9,869 | €28,267 | +€18,398 | +186% |
| Trade receivables | 40 | €8,794 | €25,502 | +€16,708 | +190% |
| Other amounts receivable | 41 | €1,075 | €2,766 | +€1,690 | +157% |
| Cash at bank and in hand | 54/58 | €134,411 | €212,366 | +€77,955 | +58.0% |
| Deferred charges and accrued income | 490/1 | €364 | €4,443 | +€4,079 | +1,121% |
| Total equity and liabilities | 10/49 | €146,205 | €246,244 | +€100,039 | +68.4% |
| Equity | 10/15 | €137,805 | €237,791 | +€99,986 | +72.6% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €135,805 | €235,791 | +€99,986 | +73.6% |
| Amounts payable | 17/49 | €8,401 | €8,453 | +€53 | +0.6% |
| Amounts payable within one year | 42/48 | €8,401 | €8,453 | +€53 | +0.6% |
| Trade debts | 44 | €0 | €8 | +€8 | |
| Suppliers | 440/4 | €0 | €8 | +€8 | |
| Taxes, remuneration and social security | 45 | €7,613 | €7,701 | +€88 | +1.2% |
| Taxes | 450/3 | €7,613 | €7,701 | +€88 | +1.2% |
| Other amounts payable | 47/48 | €788 | €744 | -€44 | -5.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,100 | €393 | -€707 | -64.3% |
| Other operating charges | 640/8 | €8 | €0 | -€8 | -100% |
| Gross operating margin | 9900 | €131,126 | €128,729 | -€2,396 | -1.8% |
| Operating profit (loss) | 9901 | €130,017 | €128,336 | -€1,681 | -1.3% |
| Financial charges | 65/66B | €39 | €130 | +€90 | +228% |
| Recurring financial charges | 65 | €39 | €130 | +€90 | +228% |
| Profit (loss) for the period before taxes | 9903 | €129,978 | €128,206 | -€1,772 | -1.4% |
| Income taxes | 67/77 | €27,925 | €27,420 | -€505 | -1.8% |
| Profit (loss) for the period | 9904 | €102,053 | €100,786 | -€1,267 | -1.2% |
| Profit (loss) for the period to be appropriated | 9905 | €102,053 | €100,786 | -€1,267 | -1.2% |
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 14 October 2026 via checked.be.