V&C 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.
V&C CONSULT
Largest movements
- Cash -€9,879
down €9,879 (-67.2%), from €14,704 to €4,825
mainly Contributions, distributions and other (-€31,666) and Tax, wage and social debts (-€6,599)
- Receivables within one year -€6,089
down €6,089 (-16.9%), from €35,967 to €29,878
of which Trade receivables: -€13,505
- Tangible fixed assets -€1,193
down €1,193 (-61.6%), from €1,937 to €744
of which Plant, machinery and equipment: -€606
- Profit (loss) carried forward -€18,538
down €18,538 (-53.5%), from €34,641 to €16,103
- Debts after one year +€9,648
up €9,648 (+1,820%), from €530 to €10,178
- Tax, wage and social debts -€6,599
down €6,599 (-54.3%), from €12,143 to €5,543
- Trade debts -€2,646
down €2,646 (-44.0%), from €6,019 to €3,373
- Other debts +€1,366
new in 2025: €1,366
- Gross operating margin -€49,653
down €49,653 (-69.5%), from €71,448 to €21,794
- Taxes -€9,963
down €9,963 (-71.3%), from €13,982 to €4,018
- Financial charges -€718
down €718 (-21.4%), from €3,349 to €2,631
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 | €54,333 | €37,563 | -€16,770 | -30.9% |
| Fixed assets | 21/28 | €1,937 | €744 | -€1,193 | -61.6% |
| Tangible fixed assets | 22/27 | €1,937 | €744 | -€1,193 | -61.6% |
| Plant, machinery and equipment | 23 | €606 | €0 | -€606 | -100% |
| Furniture and vehicles | 24 | €1,331 | €744 | -€587 | -44.1% |
| Current assets | 29/58 | €52,396 | €36,819 | -€15,577 | -29.7% |
| Amounts receivable within one year | 40/41 | €35,967 | €29,878 | -€6,089 | -16.9% |
| Trade receivables | 40 | €35,402 | €21,896 | -€13,505 | -38.1% |
| Other amounts receivable | 41 | €565 | €7,982 | +€7,417 | +1,312% |
| Cash at bank and in hand | 54/58 | €14,704 | €4,825 | -€9,879 | -67.2% |
| Deferred charges and accrued income | 490/1 | €1,725 | €2,117 | +€391 | +22.7% |
| Total equity and liabilities | 10/49 | €54,333 | €37,563 | -€16,770 | -30.9% |
| Equity | 10/15 | €35,641 | €17,103 | -€18,538 | -52.0% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €34,641 | €16,103 | -€18,538 | -53.5% |
| Amounts payable | 17/49 | €18,692 | €20,460 | +€1,768 | +9.5% |
| Amounts payable after more than one year | 17 | €530 | €10,178 | +€9,648 | +1,820% |
| Other amounts payable | 178/9 | €530 | €10,178 | +€9,648 | +1,820% |
| Amounts payable within one year | 42/48 | €18,162 | €10,283 | -€7,879 | -43.4% |
| Trade debts | 44 | €6,019 | €3,373 | -€2,646 | -44.0% |
| Suppliers | 440/4 | €6,019 | €3,373 | -€2,646 | -44.0% |
| Taxes, remuneration and social security | 45 | €12,143 | €5,543 | -€6,599 | -54.3% |
| Taxes | 450/3 | €12,143 | €5,543 | -€6,599 | -54.3% |
| Other amounts payable | 47/48 | - | €1,366 | +€1,366 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,523 | €1,193 | -€331 | -21.7% |
| Other operating charges | 640/8 | €690 | €825 | +€135 | +19.6% |
| Gross operating margin | 9900 | €71,448 | €21,794 | -€49,653 | -69.5% |
| Operating profit (loss) | 9901 | €69,234 | €19,777 | -€49,457 | -71.4% |
| Financial income | 75/76B | €0 | €0 | -€0 | -100% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -100% |
| Financial charges | 65/66B | €3,349 | €2,631 | -€718 | -21.4% |
| Recurring financial charges | 65 | €3,349 | €2,631 | -€718 | -21.4% |
| Profit (loss) for the period before taxes | 9903 | €65,885 | €17,146 | -€48,739 | -74.0% |
| Income taxes | 67/77 | €13,982 | €4,018 | -€9,963 | -71.3% |
| Profit (loss) for the period | 9904 | €51,904 | €13,128 | -€38,776 | -74.7% |
| Profit (loss) for the period to be appropriated | 9905 | €51,904 | €13,128 | -€38,776 | -74.7% |
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 13 October 2026 via checked.be.