V&E CONSULTANTS: what changed
Two fiscal 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&E CONSULTANTS
Largest movements
- Receivables within one year +€7,948
up €7,948 (+154.3%), from €5,149 to €13,097
of which Trade receivables: +€8,682
- Cash -€1,981
down €1,981 (-32.5%), from €6,103 to €4,122
mainly Receivables within one year (-€7,948) and Investment in fixed assets (net) (-€1,487)
- Trade debts +€4,977
up €4,977 (+222.7%), from €2,235 to €7,212
- Profit (loss) carried forward +€518
up €518 (+3.6%), from €14,411 to €14,929
- Other debts +€316
up €316 (+44.5%), from €710 to €1,026
- Gross operating margin +€1,604
up €1,604 (+21.9%), from €7,336 to €8,940
- Depreciation +€650
up €650 (+58.8%), from €1,105 to €1,755
- Other operating charges +€414
up €414 (+9.0%), from €4,586 to €5,000
- Financial charges -€265
down €265 (-76.8%), from €344 to €80
- Taxes +€217
up €217 (+15.9%), from €1,371 to €1,588
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 | €22,065 | €27,619 | +€5,553 | +25.2% |
| Fixed assets | 21/28 | €8,373 | €8,104 | -€268 | -3.2% |
| Tangible fixed assets | 22/27 | €5,396 | €5,127 | -€268 | -5.0% |
| Plant, machinery and equipment | 23 | - | €1,303 | +€1,303 | |
| Furniture and vehicles | 24 | €5,396 | €3,824 | -€1,571 | -29.1% |
| Financial fixed assets | 28 | €2,977 | €2,977 | = | 0.0% |
| Current assets | 29/58 | €13,693 | €19,514 | +€5,822 | +42.5% |
| Amounts receivable within one year | 40/41 | €5,149 | €13,097 | +€7,948 | +154.3% |
| Trade receivables | 40 | €4,401 | €13,084 | +€8,682 | +197.3% |
| Other amounts receivable | 41 | €748 | €14 | -€735 | -98.2% |
| Cash at bank and in hand | 54/58 | €6,103 | €4,122 | -€1,981 | -32.5% |
| Deferred charges and accrued income | 490/1 | €2,441 | €2,295 | -€146 | -6.0% |
| Total equity and liabilities | 10/49 | €22,065 | €27,619 | +€5,553 | +25.2% |
| Equity | 10/15 | €15,411 | €15,929 | +€518 | +3.4% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €14,411 | €14,929 | +€518 | +3.6% |
| Amounts payable | 17/49 | €6,654 | €11,690 | +€5,036 | +75.7% |
| Amounts payable within one year | 42/48 | €6,654 | €11,690 | +€5,036 | +75.7% |
| Trade debts | 44 | €2,235 | €7,212 | +€4,977 | +222.7% |
| Suppliers | 440/4 | €2,235 | €7,212 | +€4,977 | +222.7% |
| Taxes, remuneration and social security | 45 | €3,709 | €3,452 | -€257 | -6.9% |
| Taxes | 450/3 | €3,709 | €3,452 | -€257 | -6.9% |
| Other amounts payable | 47/48 | €710 | €1,026 | +€316 | +44.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,105 | €1,755 | +€650 | +58.8% |
| Other operating charges | 640/8 | €4,586 | €5,000 | +€414 | +9.0% |
| Gross operating margin | 9900 | €7,336 | €8,940 | +€1,604 | +21.9% |
| Operating profit (loss) | 9901 | €1,645 | €2,186 | +€541 | +32.9% |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €344 | €80 | -€265 | -76.8% |
| Recurring financial charges | 65 | €344 | €80 | -€265 | -76.8% |
| Profit (loss) for the period before taxes | 9903 | €1,300 | €2,106 | +€805 | +61.9% |
| Income taxes | 67/77 | €1,371 | €1,588 | +€217 | +15.9% |
| Profit (loss) for the period | 9904 | -€70 | €518 | +€588 | |
| Profit (loss) for the period to be appropriated | 9905 | -€70 | €518 | +€588 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.