V-B&S 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-B&S Consulting
Largest movements
- Cash +€53,917
up €53,917 (+26.6%), from €203,004 to €256,921
mainly Other debts (+€248,224) and Net result for the year (+€50,331)
- Tangible fixed assets -€6,706
down €6,706 (-46.3%), from €14,474 to €7,768
- Receivables within one year -€3,874
down €3,874 (-9.7%), from €40,064 to €36,189
of which Trade receivables: -€15,818
- Deferred charges and accrued income +€3,673
new in 2025: €3,673
- Other debts +€248,224
up €248,224 (+4,488%), from €5,531 to €253,755
- Reserves -€245,945
down €245,945 (-100%), from €245,945 to €0
- Tax, wage and social debts +€44,441
new in 2025: €44,441
- Gross operating margin -€23,120
down €23,120 (-24.3%), from €95,051 to €71,931
- Staff costs -€1,357
down €1,357 (-100%), from €1,357 to €0
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 | €257,541 | €304,550 | +€47,009 | +18.3% |
| Fixed assets | 21/28 | €14,474 | €7,768 | -€6,706 | -46.3% |
| Tangible fixed assets | 22/27 | €14,474 | €7,768 | -€6,706 | -46.3% |
| Furniture and vehicles | 24 | €14,474 | €7,768 | -€6,706 | -46.3% |
| Current assets | 29/58 | €243,068 | €296,783 | +€53,715 | +22.1% |
| Amounts receivable within one year | 40/41 | €40,064 | €36,189 | -€3,874 | -9.7% |
| Trade receivables | 40 | €27,926 | €12,108 | -€15,818 | -56.6% |
| Other amounts receivable | 41 | €12,138 | €24,082 | +€11,944 | +98.4% |
| Cash at bank and in hand | 54/58 | €203,004 | €256,921 | +€53,917 | +26.6% |
| Deferred charges and accrued income | 490/1 | - | €3,673 | +€3,673 | |
| Total equity and liabilities | 10/49 | €257,541 | €304,550 | +€47,009 | +18.3% |
| Equity | 10/15 | €249,945 | €4,000 | -€245,945 | -98.4% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Reserves | 13 | €245,945 | €0 | -€245,945 | -100% |
| Distributable reserves | 133 | €245,945 | €0 | -€245,945 | -100% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €7,597 | €300,550 | +€292,954 | +3,856% |
| Amounts payable within one year | 42/48 | €7,477 | €300,043 | +€292,567 | +3,913% |
| Trade debts | 44 | €1,946 | €1,847 | -€99 | -5.1% |
| Suppliers | 440/4 | €1,946 | €1,847 | -€99 | -5.1% |
| Taxes, remuneration and social security | 45 | - | €44,441 | +€44,441 | |
| Taxes | 450/3 | - | €44,441 | +€44,441 | |
| Other amounts payable | 47/48 | €5,531 | €253,755 | +€248,224 | +4,488% |
| Accrued charges and deferred income | 492/3 | €120 | €507 | +€387 | +323% |
| Remuneration, social security and pensions | 62 | €1,357 | €0 | -€1,357 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,950 | €7,279 | -€671 | -8.4% |
| Other operating charges | 640/8 | €372 | €784 | +€412 | +111% |
| Gross operating margin | 9900 | €95,051 | €71,931 | -€23,120 | -24.3% |
| Operating profit (loss) | 9901 | €85,372 | €63,868 | -€21,505 | -25.2% |
| Financial income | 75/76B | - | €192 | +€192 | |
| Recurring financial income | 75 | - | €192 | +€192 | |
| Non-recurring financial income | 76B | - | €192 | +€192 | |
| Financial charges | 65/66B | €104 | €115 | +€12 | +11.2% |
| Recurring financial charges | 65 | €104 | €105 | +€2 | +1.5% |
| Non-recurring financial charges | 66B | €0 | €10 | +€10 | +24,900% |
| Profit (loss) for the period before taxes | 9903 | €85,269 | €63,944 | -€21,324 | -25.0% |
| Income taxes | 67/77 | €13,459 | €13,614 | +€155 | +1.1% |
| Profit (loss) for the period | 9904 | €71,810 | €50,331 | -€21,479 | -29.9% |
| Profit (loss) for the period to be appropriated | 9905 | €71,810 | €50,331 | -€21,479 | -29.9% |
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 27 October 2026 via checked.be.