V.A. 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.
V.A. CONSULTING
Largest movements
- Cash -€51,458
down €51,458 (-58.6%), from €87,780 to €36,322
- Receivables within one year +€30,407
up €30,407 (+33.3%), from €91,281 to €121,687
of which Trade receivables: +€30,436
- Intangible fixed assets +€3,300
new in 2025: €3,300
- Trade debts -€29,149
down €29,149 (-17.9%), from €162,761 to €133,612
- Tax, wage and social debts +€12,795
up €12,795 (+121%), from €10,570 to €23,365
of which Taxes: +€12,608
- Gross operating margin +€10,363
up €10,363 (+13.9%), from €74,480 to €84,843
- Staff costs +€3,876
up €3,876 (+6.1%), from €63,784 to €67,661
- Depreciation +€1,734
up €1,734 (+33.5%), from €5,175 to €6,909
- Taxes +€1,393
up €1,393 (+28.0%), from €4,970 to €6,363
From the 2024 result to the 2025 result
The net result is not in both sets of accounts; without it the difference cannot be explained line by line.
Derived cash bridge
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €198,338 | €182,530 | -€15,807 | -8.0% |
| Fixed assets | 21/28 | €6,772 | €11,245 | +€4,473 | +66.0% |
| Intangible fixed assets | 21 | - | €3,300 | +€3,300 | |
| Tangible fixed assets | 22/27 | €6,772 | €7,944 | +€1,172 | +17.3% |
| Furniture and vehicles | 24 | €4,910 | €7,944 | +€3,034 | +61.8% |
| Other tangible fixed assets | 26 | €1,862 | - | -€1,862 | |
| Current assets | 29/58 | €191,566 | €171,286 | -€20,280 | -10.6% |
| Amounts receivable within one year | 40/41 | €91,281 | €121,687 | +€30,407 | +33.3% |
| Trade receivables | 40 | €91,251 | €121,687 | +€30,436 | +33.4% |
| Other amounts receivable | 41 | €30 | - | -€30 | |
| Cash at bank and in hand | 54/58 | €87,780 | €36,322 | -€51,458 | -58.6% |
| Deferred charges and accrued income | 490/1 | €12,505 | €13,276 | +€771 | +6.2% |
| Total equity and liabilities | 10/49 | €198,338 | €182,530 | -€15,807 | -8.0% |
| Equity | 10/15 | €25,000 | €25,000 | = | 0.0% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Amounts payable | 17/49 | €173,338 | €157,530 | -€15,807 | -9.1% |
| Amounts payable within one year | 42/48 | €173,338 | €157,530 | -€15,807 | -9.1% |
| Trade debts | 44 | €162,761 | €133,612 | -€29,149 | -17.9% |
| Suppliers | 440/4 | €162,761 | €133,612 | -€29,149 | -17.9% |
| Taxes, remuneration and social security | 45 | €10,570 | €23,365 | +€12,795 | +121% |
| Taxes | 450/3 | €5,355 | €17,964 | +€12,608 | +235% |
| Remuneration and social security | 454/9 | €5,214 | €5,401 | +€187 | +3.6% |
| Other amounts payable | 47/48 | €7 | €553 | +€546 | +7,739% |
| Remuneration, social security and pensions | 62 | €63,784 | €67,661 | +€3,876 | +6.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,175 | €6,909 | +€1,734 | +33.5% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€377 | - | +€377 | |
| Other operating charges | 640/8 | €3,500 | €4,058 | +€557 | +15.9% |
| Gross operating margin | 9900 | €74,480 | €84,843 | +€10,363 | +13.9% |
| Operating profit (loss) | 9901 | €2,398 | €6,216 | +€3,818 | +159% |
| Financial income | 75/76B | €103 | €231 | +€128 | +124% |
| Recurring financial income | 75 | €103 | €231 | +€128 | +124% |
| Financial charges | 65/66B | €31 | €83 | +€52 | +170% |
| Recurring financial charges | 65 | €31 | €83 | +€52 | +170% |
| Profit (loss) for the period before taxes | 9903 | €2,470 | €6,363 | +€3,893 | +158% |
| Income taxes | 67/77 | €4,970 | €6,363 | +€1,393 | +28.0% |
| Profit (loss) for the period | 9904 | -€2,500 | - | +€2,500 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,500 | - | +€2,500 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 21 October 2026 via checked.be.