Arne VDB Consulting: 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.
Arne VDB Consulting
Largest movements
- Tangible fixed assets +€797,512
up €797,512 (+29,744%), from €2,681 to €800,193
of which Land and buildings: +€797,695
- Receivables within one year -€370,705
down €370,705 (-27.7%), from €1.3m to €967,918
of which Other amounts receivable: -€374,065
- Receivables after one year +€236,200
up €236,200 (+18.5%), from €1.3m to €1.5m
- Cash -€97,801
down €97,801 (-76.6%), from €127,642 to €29,841
mainly Investment in fixed assets (net) (-€803,553) and Contributions, distributions and other (-€555,448)
- Other debts +€558,448
new in 2025: €558,448
- Reserves -€530,399
down €530,399 (-6.2%), from €8.6m to €8.1m
- Debts after one year +€520,257
up €520,257 (+8,041%), from €6,470 to €526,727
- Depreciation +€68,089
up €68,089 (+7,764%), from €877 to €68,966
- Gross operating margin -€50,748
down €50,748 (-60.6%), from €83,733 to €32,986
- Taxes -€47,638
down €47,638 (-68.0%), from €70,010 to €22,372
- Financial income -€25,808
down €25,808 (-19.9%), from €129,902 to €104,094
- Financial charges +€13,325
up €13,325 (+342%), from €3,894 to €17,219
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 | €8,711,745 | €9,289,940 | +€578,196 | +6.6% |
| Fixed assets | 21/28 | €5,215,799 | €5,950,386 | +€734,587 | +14.1% |
| Tangible fixed assets | 22/27 | €2,681 | €800,193 | +€797,512 | +29,744% |
| Land and buildings | 22 | - | €797,695 | +€797,695 | |
| Plant, machinery and equipment | 23 | €2,681 | €2,499 | -€183 | -6.8% |
| Financial fixed assets | 28 | €5,213,117 | €5,150,193 | -€62,925 | -1.2% |
| Current assets | 29/58 | €3,495,946 | €3,339,555 | -€156,391 | -4.5% |
| Amounts receivable after more than one year | 29 | €1,276,121 | €1,512,321 | +€236,200 | +18.5% |
| Other amounts receivable | 291 | €1,276,121 | €1,512,321 | +€236,200 | +18.5% |
| Amounts receivable within one year | 40/41 | €1,338,623 | €967,918 | -€370,705 | -27.7% |
| Trade receivables | 40 | - | €3,360 | +€3,360 | |
| Other amounts receivable | 41 | €1,338,623 | €964,558 | -€374,065 | -27.9% |
| Current investments | 50/53 | €682,292 | €762,558 | +€80,266 | +11.8% |
| Cash at bank and in hand | 54/58 | €127,642 | €29,841 | -€97,801 | -76.6% |
| Deferred charges and accrued income | 490/1 | €71,267 | €66,916 | -€4,350 | -6.1% |
| Total equity and liabilities | 10/49 | €8,711,745 | €9,289,940 | +€578,196 | +6.6% |
| Equity | 10/15 | €8,618,149 | €8,087,750 | -€530,399 | -6.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €8,599,549 | €8,069,150 | -€530,399 | -6.2% |
| Distributable reserves | 133 | €8,599,549 | €8,069,150 | -€530,399 | -6.2% |
| Amounts payable | 17/49 | €93,595 | €1,202,190 | +€1.1m | +1,184% |
| Amounts payable after more than one year | 17 | €6,470 | €526,727 | +€520,257 | +8,041% |
| Financial debts | 170/4 | €6,470 | €526,727 | +€520,257 | +8,041% |
| Amounts payable within one year | 42/48 | €81,185 | €671,488 | +€590,303 | +727% |
| Current portion of amounts payable after more than one year | 42 | €25,583 | €37,342 | +€11,759 | +46.0% |
| Financial debts | 43 | €30,000 | - | -€30,000 | |
| Credit institutions | 430/8 | €30,000 | - | -€30,000 | |
| Trade debts | 44 | €5,395 | €36,757 | +€31,362 | +581% |
| Suppliers | 440/4 | €5,395 | €36,757 | +€31,362 | +581% |
| Taxes, remuneration and social security | 45 | €20,207 | €38,941 | +€18,734 | +92.7% |
| Taxes | 450/3 | €20,207 | €38,941 | +€18,734 | +92.7% |
| Other amounts payable | 47/48 | - | €558,448 | +€558,448 | |
| Accrued charges and deferred income | 492/3 | €5,940 | €3,975 | -€1,965 | -33.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €877 | €68,966 | +€68,089 | +7,764% |
| Other operating charges | 640/8 | €1,341 | €3,474 | +€2,133 | +159% |
| Gross operating margin | 9900 | €83,733 | €32,986 | -€50,748 | -60.6% |
| Operating profit (loss) | 9901 | €81,516 | -€39,454 | -€120,970 | |
| Financial income | 75/76B | €129,902 | €104,094 | -€25,808 | -19.9% |
| Recurring financial income | 75 | €129,902 | €104,094 | -€25,808 | -19.9% |
| Financial charges | 65/66B | €3,894 | €17,219 | +€13,325 | +342% |
| Recurring financial charges | 65 | €3,894 | €17,219 | +€13,325 | +342% |
| Profit (loss) for the period before taxes | 9903 | €207,524 | €47,421 | -€160,103 | -77.1% |
| Income taxes | 67/77 | €70,010 | €22,372 | -€47,638 | -68.0% |
| Profit (loss) for the period | 9904 | €137,514 | €25,049 | -€112,465 | -81.8% |
| Profit (loss) for the period to be appropriated | 9905 | €137,514 | €25,049 | -€112,465 | -81.8% |
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 1 November 2026 via checked.be.