V Consult& See: 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& See
Largest movements
- Cash -€61,345
down €61,345 (-51.4%), from €119,441 to €58,096
mainly Other debts (-€50,000) and Net result for the year (-€30,077)
- Receivables within one year -€13,285
down €13,285 (-94.1%), from €14,125 to €839
of which Other amounts receivable: -€9,323
- Tangible fixed assets -€5,858
down €5,858 (-20.8%), from €28,134 to €22,276
- Other debts -€50,000
no longer reported in 2026 (was €50,000)
- Profit (loss) carried forward -€30,077
down €30,077 (-33.3%), from €90,231 to €60,155
- Gross operating margin -€33,976
down €33,976, from €9,652 to -€24,324
- Depreciation +€4,533
up €4,533 (+342%), from €1,325 to €5,858
- Financial income -€2,026
down €2,026 (-71.1%), from €2,848 to €822
- Taxes -€1,738
down €1,738 (-92.9%), from €1,871 to €133
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €162,776 | €81,957 | -€80,819 | -49.7% |
| Fixed assets | 21/28 | €28,134 | €22,276 | -€5,858 | -20.8% |
| Tangible fixed assets | 22/27 | €28,134 | €22,276 | -€5,858 | -20.8% |
| Furniture and vehicles | 24 | €28,134 | €22,276 | -€5,858 | -20.8% |
| Current assets | 29/58 | €134,642 | €59,681 | -€74,961 | -55.7% |
| Amounts receivable within one year | 40/41 | €14,125 | €839 | -€13,285 | -94.1% |
| Trade receivables | 40 | €4,689 | €726 | -€3,963 | -84.5% |
| Other amounts receivable | 41 | €9,436 | €113 | -€9,323 | -98.8% |
| Cash at bank and in hand | 54/58 | €119,441 | €58,096 | -€61,345 | -51.4% |
| Deferred charges and accrued income | 490/1 | €1,076 | €745 | -€331 | -30.7% |
| Total equity and liabilities | 10/49 | €162,776 | €81,957 | -€80,819 | -49.7% |
| Equity | 10/15 | €110,691 | €80,615 | -€30,077 | -27.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €90,231 | €60,155 | -€30,077 | -33.3% |
| Amounts payable | 17/49 | €52,084 | €1,342 | -€50,742 | -97.4% |
| Amounts payable within one year | 42/48 | €52,084 | €1,342 | -€50,742 | -97.4% |
| Trade debts | 44 | €2,084 | €726 | -€1,358 | -65.2% |
| Suppliers | 440/4 | €2,084 | €726 | -€1,358 | -65.2% |
| Taxes, remuneration and social security | 45 | - | €617 | +€617 | |
| Taxes | 450/3 | - | €617 | +€617 | |
| Other amounts payable | 47/48 | €50,000 | - | -€50,000 | |
| Non-recurring operating income | 76A | €8,984 | - | -€8,984 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,325 | €5,858 | +€4,533 | +342% |
| Other operating charges | 640/8 | €512 | €528 | +€16 | +3.1% |
| Gross operating margin | 9900 | €9,652 | -€24,324 | -€33,976 | |
| Operating profit (loss) | 9901 | €7,816 | -€30,710 | -€38,526 | |
| Financial income | 75/76B | €2,848 | €822 | -€2,026 | -71.1% |
| Recurring financial income | 75 | €2,848 | €822 | -€2,026 | -71.1% |
| Financial charges | 65/66B | €49 | €56 | +€7 | +14.4% |
| Recurring financial charges | 65 | €49 | €56 | +€7 | +14.4% |
| Profit (loss) for the period before taxes | 9903 | €10,615 | -€29,944 | -€40,558 | |
| Income taxes | 67/77 | €1,871 | €133 | -€1,738 | -92.9% |
| Profit (loss) for the period | 9904 | €8,743 | -€30,077 | -€38,820 | |
| Profit (loss) for the period to be appropriated | 9905 | €8,743 | -€30,077 | -€38,820 |
Source: filed annual accounts (NBB), financial years ended 31 May 2025 and 31 May 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.