CONSULTING@VBE: 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.
CONSULTING@VBE
Largest movements
- Cash +€6,619
up €6,619 (+18.7%), from €35,433 to €42,052
mainly Net result for the year (+€11,248) and Trade debts (+€2,148)
- Receivables within one year +€784
up €784 (+34.6%), from €2,263 to €3,046
- Tangible fixed assets +€532
up €532 (+170%), from €314 to €846
- Profit (loss) carried forward +€11,248
up €11,248 (+46.3%), from €24,272 to €35,520
- Contributions -€5,000
down €5,000 (-92.6%), from €5,400 to €400
- Trade debts +€2,148
up €2,148 (+87.7%), from €2,449 to €4,597
- Tax, wage and social debts -€462
down €462 (-11.5%), from €4,029 to €3,567
- Gross operating margin -€3,036
down €3,036 (-16.5%), from €18,366 to €15,330
- Taxes -€666
down €666 (-16.5%), from €4,041 to €3,375
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 | €38,010 | €45,944 | +€7,935 | +20.9% |
| Fixed assets | 21/28 | €314 | €846 | +€532 | +170% |
| Tangible fixed assets | 22/27 | €314 | €846 | +€532 | +170% |
| Furniture and vehicles | 24 | €314 | €846 | +€532 | +170% |
| Current assets | 29/58 | €37,696 | €45,098 | +€7,402 | +19.6% |
| Amounts receivable within one year | 40/41 | €2,263 | €3,046 | +€784 | +34.6% |
| Other amounts receivable | 41 | €2,263 | €3,046 | +€784 | +34.6% |
| Cash at bank and in hand | 54/58 | €35,433 | €42,052 | +€6,619 | +18.7% |
| Total equity and liabilities | 10/49 | €38,010 | €45,944 | +€7,935 | +20.9% |
| Equity | 10/15 | €31,532 | €37,780 | +€6,248 | +19.8% |
| Contributions | 10/11 | €5,400 | €400 | -€5,000 | -92.6% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €24,272 | €35,520 | +€11,248 | +46.3% |
| Amounts payable | 17/49 | €6,478 | €8,164 | +€1,687 | +26.0% |
| Amounts payable within one year | 42/48 | €6,478 | €8,164 | +€1,687 | +26.0% |
| Trade debts | 44 | €2,449 | €4,597 | +€2,148 | +87.7% |
| Suppliers | 440/4 | €2,449 | €4,597 | +€2,148 | +87.7% |
| Taxes, remuneration and social security | 45 | €4,029 | €3,567 | -€462 | -11.5% |
| Taxes | 450/3 | €4,029 | €3,567 | -€462 | -11.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €290 | €381 | +€91 | +31.4% |
| Other operating charges | 640/8 | €231 | €239 | +€8 | +3.3% |
| Gross operating margin | 9900 | €18,366 | €15,330 | -€3,036 | -16.5% |
| Operating profit (loss) | 9901 | €17,846 | €14,711 | -€3,135 | -17.6% |
| Financial charges | 65/66B | €82 | €88 | +€6 | +7.3% |
| Recurring financial charges | 65 | €82 | €88 | +€6 | +7.3% |
| Profit (loss) for the period before taxes | 9903 | €17,764 | €14,623 | -€3,141 | -17.7% |
| Income taxes | 67/77 | €4,041 | €3,375 | -€666 | -16.5% |
| Profit (loss) for the period | 9904 | €13,723 | €11,248 | -€2,475 | -18.0% |
| Profit (loss) for the period to be appropriated | 9905 | €13,723 | €11,248 | -€2,475 | -18.0% |
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.