V.D.B. 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.D.B. CONSULT
Largest movements
- Cash +€13,766
up €13,766 (+7.6%), from €180,938 to €194,705
mainly Net result for the year (+€12,641) and Depreciation (+€10,819)
- Tangible fixed assets -€9,694
down €9,694 (-23.9%), from €40,503 to €30,809
of which Furniture and vehicles: -€9,694
- Receivables within one year +€3,502
up €3,502 (+127%), from €2,767 to €6,269
- Reserves +€12,641
up €12,641 (+6.9%), from €183,475 to €196,117
of which Distributable reserves: +€12,641
- Other debts -€3,075
down €3,075 (-24.4%), from €12,620 to €9,544
- Trade debts -€2,615
down €2,615 (-100%), from €2,615 to €0
- Taxes -€12,454
down €12,454 (-61.5%), from €20,254 to €7,800
- Gross operating margin -€11,330
down €11,330 (-28.0%), from €40,495 to €29,165
- Depreciation +€3,973
up €3,973 (+58.0%), from €6,846 to €10,819
- Financial income +€3,414
new in 2024: €3,414
- Other operating charges +€993
up €993 (+377%), from €263 to €1,256
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €226,458 | €232,908 | +€6,449 | +2.8% |
| Fixed assets | 21/28 | €42,753 | €31,934 | -€10,819 | -25.3% |
| Intangible fixed assets | 21 | €2,250 | €1,125 | -€1,125 | -50.0% |
| Tangible fixed assets | 22/27 | €40,503 | €30,809 | -€9,694 | -23.9% |
| Plant, machinery and equipment | 23 | - | €0 | = | |
| Furniture and vehicles | 24 | €40,503 | €30,809 | -€9,694 | -23.9% |
| Current assets | 29/58 | €183,706 | €200,974 | +€17,268 | +9.4% |
| Amounts receivable within one year | 40/41 | €2,767 | €6,269 | +€3,502 | +127% |
| Trade receivables | 40 | €2,767 | €6,269 | +€3,502 | +127% |
| Cash at bank and in hand | 54/58 | €180,938 | €194,705 | +€13,766 | +7.6% |
| Total equity and liabilities | 10/49 | €226,458 | €232,908 | +€6,449 | +2.8% |
| Equity | 10/15 | €192,152 | €204,793 | +€12,641 | +6.6% |
| Contributions | 10/11 | €8,676 | €8,676 | = | 0.0% |
| Reserves | 13 | €183,475 | €196,117 | +€12,641 | +6.9% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €181,616 | €194,258 | +€12,641 | +7.0% |
| Amounts payable | 17/49 | €34,307 | €28,115 | -€6,192 | -18.0% |
| Amounts payable within one year | 42/48 | €34,307 | €28,115 | -€6,192 | -18.0% |
| Trade debts | 44 | €2,615 | €0 | -€2,615 | -100% |
| Suppliers | 440/4 | €2,615 | €0 | -€2,615 | -100% |
| Taxes, remuneration and social security | 45 | €19,072 | €18,570 | -€502 | -2.6% |
| Taxes | 450/3 | €19,072 | €18,570 | -€502 | -2.6% |
| Other amounts payable | 47/48 | €12,620 | €9,544 | -€3,075 | -24.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,846 | €10,819 | +€3,973 | +58.0% |
| Other operating charges | 640/8 | €263 | €1,256 | +€993 | +377% |
| Gross operating margin | 9900 | €40,495 | €29,165 | -€11,330 | -28.0% |
| Operating profit (loss) | 9901 | €33,385 | €17,090 | -€16,295 | -48.8% |
| Financial income | 75/76B | - | €3,414 | +€3,414 | |
| Recurring financial income | 75 | - | €3,414 | +€3,414 | |
| Financial charges | 65/66B | €48 | €63 | +€15 | +31.3% |
| Recurring financial charges | 65 | €48 | €63 | +€15 | +31.3% |
| Profit (loss) for the period before taxes | 9903 | €33,337 | €20,441 | -€12,896 | -38.7% |
| Income taxes | 67/77 | €20,254 | €7,800 | -€12,454 | -61.5% |
| Profit (loss) for the period | 9904 | €13,083 | €12,641 | -€442 | -3.4% |
| Profit (loss) for the period to be appropriated | 9905 | €13,083 | €12,641 | -€442 | -3.4% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.