V-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-CONSULT
Largest movements
- Receivables within one year -€6,790
down €6,790 (-23.0%), from €29,480 to €22,690
of which Trade receivables: -€4,440
- Deferred charges and accrued income +€6,247
up €6,247 (+297%), from €2,106 to €8,353
- Tangible fixed assets -€6,216
down €6,216 (-26.1%), from €23,827 to €17,611
of which Furniture and vehicles: -€4,014
- Cash -€1,233
down €1,233 (-22.9%), from €5,394 to €4,161
mainly Contributions, distributions and other (-€20,000) and Other debts (-€9,854)
- Other debts -€9,854
down €9,854 (-31.9%), from €30,940 to €21,085
- Tax, wage and social debts +€2,619
up €2,619, from €0 to €2,619
- Reserves -€1,693
down €1,693 (-23.0%), from €7,362 to €5,669
of which Distributable reserves: -€1,693
- Short-term financial debts +€793
up €793 (+6.0%), from €13,274 to €14,067
- Gross operating margin +€5,426
up €5,426 (+22.2%), from €24,485 to €29,911
- Financial charges +€2,162
up €2,162 (+305%), from €710 to €2,872
- Depreciation -€939
down €939 (-25.1%), from €3,740 to €2,801
- Other operating charges -€736
down €736 (-52.1%), from €1,412 to €676
- Financial income +€451
up €451 (+216%), from €208 to €659
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 | €70,807 | €62,815 | -€7,993 | -11.3% |
| Fixed assets | 21/28 | €23,827 | €17,611 | -€6,216 | -26.1% |
| Tangible fixed assets | 22/27 | €23,827 | €17,611 | -€6,216 | -26.1% |
| Furniture and vehicles | 24 | €5,745 | €1,731 | -€4,014 | -69.9% |
| Other tangible fixed assets | 26 | €18,082 | €15,879 | -€2,202 | -12.2% |
| Current assets | 29/58 | €46,980 | €45,204 | -€1,776 | -3.8% |
| Amounts receivable within one year | 40/41 | €29,480 | €22,690 | -€6,790 | -23.0% |
| Trade receivables | 40 | €7,828 | €3,388 | -€4,440 | -56.7% |
| Other amounts receivable | 41 | €21,652 | €19,302 | -€2,350 | -10.9% |
| Current investments | 50/53 | €10,000 | €10,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €5,394 | €4,161 | -€1,233 | -22.9% |
| Deferred charges and accrued income | 490/1 | €2,106 | €8,353 | +€6,247 | +297% |
| Total equity and liabilities | 10/49 | €70,807 | €62,815 | -€7,993 | -11.3% |
| Equity | 10/15 | €25,962 | €24,269 | -€1,693 | -6.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €7,362 | €5,669 | -€1,693 | -23.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €5,502 | €3,809 | -€1,693 | -30.8% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €44,845 | €38,546 | -€6,300 | -14.0% |
| Amounts payable within one year | 42/48 | €44,845 | €38,546 | -€6,300 | -14.0% |
| Financial debts | 43 | €13,274 | €14,067 | +€793 | +6.0% |
| Credit institutions | 430/8 | €13,274 | €14,067 | +€793 | +6.0% |
| Trade debts | 44 | €631 | €774 | +€143 | +22.7% |
| Suppliers | 440/4 | €631 | €774 | +€143 | +22.7% |
| Taxes, remuneration and social security | 45 | €0 | €2,619 | +€2,619 | |
| Taxes | 450/3 | €0 | €2,619 | +€2,619 | |
| Other amounts payable | 47/48 | €30,940 | €21,085 | -€9,854 | -31.9% |
| Non-recurring operating income | 76A | - | €5,480 | +€5,480 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,740 | €2,801 | -€939 | -25.1% |
| Other operating charges | 640/8 | €1,412 | €676 | -€736 | -52.1% |
| Gross operating margin | 9900 | €24,485 | €29,911 | +€5,426 | +22.2% |
| Operating profit (loss) | 9901 | €19,332 | €26,433 | +€7,101 | +36.7% |
| Financial income | 75/76B | €208 | €659 | +€451 | +216% |
| Recurring financial income | 75 | €208 | €659 | +€451 | +216% |
| Financial charges | 65/66B | €710 | €2,872 | +€2,162 | +305% |
| Recurring financial charges | 65 | €710 | €2,872 | +€2,162 | +305% |
| Profit (loss) for the period before taxes | 9903 | €18,831 | €24,220 | +€5,390 | +28.6% |
| Income taxes | 67/77 | €6,195 | €5,913 | -€281 | -4.5% |
| Profit (loss) for the period | 9904 | €12,636 | €18,307 | +€5,671 | +44.9% |
| Profit (loss) for the period to be appropriated | 9905 | €12,636 | €18,307 | +€5,671 | +44.9% |
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 14 October 2026 via checked.be.