V² Consultancy: 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 Consultancy
Largest movements
- Tangible fixed assets -€17,570
down €17,570 (-80.6%), from €21,796 to €4,226
of which Furniture and vehicles: -€18,056
- Receivables within one year +€16,215
up €16,215 (+1451.9%), from €1,117 to €17,332
of which Trade receivables: +€15,930
- Current investments +€12,000
up €12,000 (+400.0%), from €3,000 to €15,000
- Other debts +€178,276
new in 2025: €178,276
- Reserves -€170,461
no longer reported in 2025 (was €170,461)
- Tax, wage and social debts +€2,916
up €2,916 (+9.0%), from €32,432 to €35,348
- Trade debts +€2,590
up €2,590 (+85.3%), from €3,036 to €5,626
- Gross operating margin +€18,290
up €18,290 (+22.3%), from €82,195 to €100,485
- Other operating charges +€9,385
up €9,385 (+530.9%), from €1,768 to €11,153
- Taxes +€4,332
up €4,332 (+27.9%), from €15,508 to €19,840
- Depreciation -€3,669
down €3,669 (-57.8%), from €6,344 to €2,675
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.
Cash bridge derived
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 | €208,929 | €222,250 | +€13,321 | +6.4% |
| Fixed assets | 21/28 | €21,796 | €4,226 | -€17,570 | -80.6% |
| Tangible fixed assets | 22/27 | €21,796 | €4,226 | -€17,570 | -80.6% |
| Plant, machinery and equipment | 23 | €920 | €1,407 | +€486 | +52.8% |
| Furniture and vehicles | 24 | €20,876 | €2,819 | -€18,056 | -86.5% |
| Current assets | 29/58 | €187,133 | €218,024 | +€30,891 | +16.5% |
| Amounts receivable within one year | 40/41 | €1,117 | €17,332 | +€16,215 | +1451.9% |
| Trade receivables | 40 | - | €15,930 | +€15,930 | |
| Other amounts receivable | 41 | €1,117 | €1,402 | +€285 | +25.5% |
| Current investments | 50/53 | €3,000 | €15,000 | +€12,000 | +400.0% |
| Cash at bank and in hand | 54/58 | €183,016 | €184,453 | +€1,437 | +0.8% |
| Deferred charges and accrued income | 490/1 | - | €1,239 | +€1,239 | |
| Total equity and liabilities | 10/49 | €208,929 | €222,250 | +€13,321 | +6.4% |
| Equity | 10/15 | €173,461 | €3,000 | -€170,461 | -98.3% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €170,461 | - | -€170,461 | |
| Distributable reserves | 133 | €170,461 | - | -€170,461 | |
| Amounts payable | 17/49 | €35,468 | €219,250 | +€183,782 | +518.2% |
| Amounts payable within one year | 42/48 | €35,468 | €219,250 | +€183,782 | +518.2% |
| Trade debts | 44 | €3,036 | €5,626 | +€2,590 | +85.3% |
| Suppliers | 440/4 | €3,036 | €5,626 | +€2,590 | +85.3% |
| Taxes, remuneration and social security | 45 | €32,432 | €35,348 | +€2,916 | +9.0% |
| Taxes | 450/3 | €32,432 | €35,348 | +€2,916 | +9.0% |
| Other amounts payable | 47/48 | - | €178,276 | +€178,276 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,344 | €2,675 | -€3,669 | -57.8% |
| Other operating charges | 640/8 | €1,768 | €11,153 | +€9,385 | +530.9% |
| Gross operating margin | 9900 | €82,195 | €100,485 | +€18,290 | +22.3% |
| Operating profit (loss) | 9901 | €74,083 | €86,657 | +€12,574 | +17.0% |
| Financial income | 75/76B | €43 | €1 | -€43 | -98.7% |
| Recurring financial income | 75 | €43 | €1 | -€43 | -98.7% |
| Financial charges | 65/66B | €109 | €179 | +€70 | +64.0% |
| Recurring financial charges | 65 | €109 | €179 | +€70 | +64.0% |
| Profit (loss) for the period before taxes | 9903 | €74,017 | €86,478 | +€12,461 | +16.8% |
| Income taxes | 67/77 | €15,508 | €19,840 | +€4,332 | +27.9% |
| Profit (loss) for the period | 9904 | €58,509 | €66,639 | +€8,130 | +13.9% |
| Profit (loss) for the period to be appropriated | 9905 | €58,509 | €66,639 | +€8,130 | +13.9% |
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 10 October 2026 via checked.be.