rVDK-Consult: 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.
rVDK-Consult
Largest movements
- Current investments -€100,000
down €100,000 (-61.4%), from €162,874 to €62,874
- Cash -€36,981
down €36,981 (-11.1%), from €332,455 to €295,473
mainly Contributions, distributions and other (-€132,812) and Other debts (-€5,484)
- Reserves -€135,141
down €135,141 (-25.0%), from €541,265 to €406,125
of which Distributable reserves: -€135,141
- Gross operating margin +€38,713
up €38,713 (+89.7%), from -€43,140 to -€4,428
- Write-downs -€13,220
down €13,220 (-100%), from €13,220 to €0
- Financial income +€8,949
up €8,949 (+8,558%), from €105 to €9,054
- Other operating charges -€1,395
down €1,395 (-34.8%), from €4,008 to €2,613
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 | €567,049 | €425,559 | -€141,491 | -25.0% |
| Fixed assets | 21/28 | €70,854 | €66,571 | -€4,283 | -6.0% |
| Tangible fixed assets | 22/27 | €70,854 | €66,571 | -€4,283 | -6.0% |
| Land and buildings | 22 | €70,566 | €66,481 | -€4,085 | -5.8% |
| Furniture and vehicles | 24 | €288 | €90 | -€198 | -68.8% |
| Current assets | 29/58 | €496,195 | €358,988 | -€137,207 | -27.7% |
| Amounts receivable within one year | 40/41 | €810 | €640 | -€170 | -20.9% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €810 | €640 | -€170 | -20.9% |
| Current investments | 50/53 | €162,874 | €62,874 | -€100,000 | -61.4% |
| Cash at bank and in hand | 54/58 | €332,455 | €295,473 | -€36,981 | -11.1% |
| Deferred charges and accrued income | 490/1 | €56 | €0 | -€56 | -100% |
| Total equity and liabilities | 10/49 | €567,049 | €425,559 | -€141,491 | -25.0% |
| Equity | 10/15 | €560,455 | €425,315 | -€135,141 | -24.1% |
| Contributions | 10/11 | €19,190 | €19,190 | = | 0.0% |
| Reserves | 13 | €541,265 | €406,125 | -€135,141 | -25.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €541,265 | €406,125 | -€135,141 | -25.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €6,594 | €244 | -€6,350 | -96.3% |
| Amounts payable within one year | 42/48 | €6,594 | €244 | -€6,350 | -96.3% |
| Trade debts | 44 | €1,110 | €244 | -€866 | -78.0% |
| Suppliers | 440/4 | €1,110 | €244 | -€866 | -78.0% |
| Taxes, remuneration and social security | 45 | €0 | - | = | |
| Taxes | 450/3 | €0 | - | = | |
| Other amounts payable | 47/48 | €5,484 | €0 | -€5,484 | -100% |
| Non-recurring operating income | 76A | €6,209 | €0 | -€6,209 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,946 | €4,283 | +€337 | +8.5% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €13,220 | €0 | -€13,220 | -100% |
| Other operating charges | 640/8 | €4,008 | €2,613 | -€1,395 | -34.8% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | -€43,140 | -€4,428 | +€38,713 | +89.7% |
| Operating profit (loss) | 9901 | -€64,315 | -€11,324 | +€52,991 | +82.4% |
| Financial income | 75/76B | €105 | €9,054 | +€8,949 | +8,558% |
| Recurring financial income | 75 | €105 | €9,054 | +€8,949 | +8,558% |
| Financial charges | 65/66B | €60 | €58 | -€2 | -3.8% |
| Recurring financial charges | 65 | €60 | €58 | -€2 | -3.8% |
| Profit (loss) for the period before taxes | 9903 | -€64,271 | -€2,328 | +€61,943 | +96.4% |
| Income taxes | 67/77 | €12 | €0 | -€12 | -100% |
| Profit (loss) for the period | 9904 | -€64,283 | -€2,328 | +€61,955 | +96.4% |
| Transfer from tax-exempt reserves | 789 | €36,555 | €0 | -€36,555 | -100% |
| Profit (loss) for the period to be appropriated | 9905 | -€27,729 | -€2,328 | +€25,400 | +91.6% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 October 2026 via checked.be.