V² Adviesbureau: 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.
V² Adviesbureau
Largest movements
- Cash +€67,113
up €67,113 (+59.3%), from €113,121 to €180,235
mainly Net result for the year (+€226,869) and Other debts (+€38,894)
- Receivables within one year -€10,900
down €10,900 (-16.5%), from €65,946 to €55,046
of which Other amounts receivable: -€10,331
- Other debts +€38,894
up €38,894 (+23.2%), from €167,974 to €206,869
- Tax, wage and social debts +€12,076
up €12,076 (+183%), from €6,613 to €18,689
- Short-term financial debts +€5,045
new in 2025: €5,045
- Gross operating margin +€32,910
up €32,910 (+11.9%), from €277,135 to €310,045
- Taxes +€9,282
up €9,282 (+14.7%), from €63,104 to €72,386
- Depreciation -€5,874
down €5,874 (-51.3%), from €11,456 to €5,582
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 | €212,581 | €269,032 | +€56,451 | +26.6% |
| Fixed assets | 21/28 | €13,459 | €13,673 | +€214 | +1.6% |
| Tangible fixed assets | 22/27 | €13,459 | €13,673 | +€214 | +1.6% |
| Land and buildings | 22 | €1,671 | €1,437 | -€234 | -14.0% |
| Furniture and vehicles | 24 | €10,466 | €11,081 | +€615 | +5.9% |
| Other tangible fixed assets | 26 | €1,322 | €1,156 | -€167 | -12.6% |
| Current assets | 29/58 | €199,122 | €255,358 | +€56,237 | +28.2% |
| Amounts receivable within one year | 40/41 | €65,946 | €55,046 | -€10,900 | -16.5% |
| Trade receivables | 40 | €50,854 | €50,285 | -€569 | -1.1% |
| Other amounts receivable | 41 | €15,093 | €4,762 | -€10,331 | -68.5% |
| Current investments | 50/53 | €17,440 | €17,440 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €113,121 | €180,235 | +€67,113 | +59.3% |
| Deferred charges and accrued income | 490/1 | €2,614 | €2,637 | +€23 | +0.9% |
| Total equity and liabilities | 10/49 | €212,581 | €269,032 | +€56,451 | +26.6% |
| Equity | 10/15 | €34,880 | €34,880 | = | 0.0% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €33,880 | €33,880 | = | 0.0% |
| Distributable reserves | 133 | €33,880 | €33,880 | = | 0.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €177,701 | €234,152 | +€56,451 | +31.8% |
| Amounts payable within one year | 42/48 | €177,423 | €233,705 | +€56,282 | +31.7% |
| Financial debts | 43 | - | €5,045 | +€5,045 | |
| Credit institutions | 430/8 | - | €5,045 | +€5,045 | |
| Trade debts | 44 | €2,835 | €3,102 | +€266 | +9.4% |
| Suppliers | 440/4 | €2,835 | €3,102 | +€266 | +9.4% |
| Taxes, remuneration and social security | 45 | €6,613 | €18,689 | +€12,076 | +183% |
| Taxes | 450/3 | €6,613 | €18,689 | +€12,076 | +183% |
| Other amounts payable | 47/48 | €167,974 | €206,869 | +€38,894 | +23.2% |
| Accrued charges and deferred income | 492/3 | €278 | €447 | +€169 | +60.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,456 | €5,582 | -€5,874 | -51.3% |
| Other operating charges | 640/8 | €2,141 | €2,545 | +€404 | +18.9% |
| Non-recurring operating charges | 66A | - | €682 | +€682 | |
| Gross operating margin | 9900 | €277,135 | €310,045 | +€32,910 | +11.9% |
| Operating profit (loss) | 9901 | €263,538 | €301,236 | +€37,698 | +14.3% |
| Financial income | 75/76B | €35 | €42 | +€7 | +20.9% |
| Recurring financial income | 75 | €35 | €42 | +€7 | +20.9% |
| Financial charges | 65/66B | €1,937 | €2,024 | +€86 | +4.4% |
| Recurring financial charges | 65 | €1,937 | €2,024 | +€86 | +4.4% |
| Profit (loss) for the period before taxes | 9903 | €261,635 | €299,255 | +€37,619 | +14.4% |
| Income taxes | 67/77 | €63,104 | €72,386 | +€9,282 | +14.7% |
| Profit (loss) for the period | 9904 | €198,531 | €226,869 | +€28,338 | +14.3% |
| Profit (loss) for the period to be appropriated | 9905 | €198,531 | €226,869 | +€28,338 | +14.3% |
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 24 October 2026 via checked.be.