V&G Consulting: 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&G Consulting
Largest movements
- Receivables within one year +€10,913
up €10,913 (+51.2%), from €21,319 to €32,231
of which Other amounts receivable: +€11,472
- Profit (loss) carried forward +€17,749
up €17,749 (+10.7%), from €165,903 to €183,652
- Tax, wage and social debts -€7,370
down €7,370 (-44.8%), from €16,459 to €9,089
- Gross operating margin +€24,010
up €24,010, from -€7,535 to €16,474
- Taxes +€6,431
up €6,431 (+1,811%), from €355 to €6,787
- Financial charges +€368
up €368 (+168%), from €219 to €586
- Financial income +€219
up €219 (+2.0%), from €10,672 to €10,891
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €390,648 | €401,362 | +€10,715 | +2.7% |
| Fixed assets | 21/28 | €5,617 | €4,493 | -€1,123 | -20.0% |
| Tangible fixed assets | 22/27 | €5,617 | €4,493 | -€1,123 | -20.0% |
| Land and buildings | 22 | €5,617 | €4,493 | -€1,123 | -20.0% |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Furniture and vehicles | 24 | €0 | - | = | |
| Current assets | 29/58 | €385,031 | €396,869 | +€11,838 | +3.1% |
| Amounts receivable after more than one year | 29 | €363,356 | €363,356 | = | 0.0% |
| Other amounts receivable | 291 | €363,356 | €363,356 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €21,319 | €32,231 | +€10,913 | +51.2% |
| Trade receivables | 40 | €560 | €0 | -€560 | -100% |
| Other amounts receivable | 41 | €20,759 | €32,231 | +€11,472 | +55.3% |
| Cash at bank and in hand | 54/58 | €357 | €1,282 | +€925 | +260% |
| Total equity and liabilities | 10/49 | €390,648 | €401,362 | +€10,715 | +2.7% |
| Equity | 10/15 | €291,180 | €308,929 | +€17,749 | +6.1% |
| Contributions | 10/11 | €118,600 | €118,600 | = | 0.0% |
| Reserves | 13 | €6,677 | €6,677 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,677 | €6,677 | = | 0.0% |
| Reserves not available under the articles | 1311 | €6,677 | €6,677 | = | 0.0% |
| Profit (loss) carried forward | 14 | €165,903 | €183,652 | +€17,749 | +10.7% |
| Amounts payable | 17/49 | €99,468 | €92,433 | -€7,035 | -7.1% |
| Amounts payable within one year | 42/48 | €99,468 | €92,433 | -€7,035 | -7.1% |
| Trade debts | 44 | €3,708 | €4,550 | +€842 | +22.7% |
| Suppliers | 440/4 | €3,708 | €4,550 | +€842 | +22.7% |
| Taxes, remuneration and social security | 45 | €16,459 | €9,089 | -€7,370 | -44.8% |
| Taxes | 450/3 | €16,459 | €9,089 | -€7,370 | -44.8% |
| Other amounts payable | 47/48 | €79,300 | €78,794 | -€506 | -0.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,286 | €1,123 | -€163 | -12.7% |
| Other operating charges | 640/8 | €1,241 | €1,119 | -€121 | -9.8% |
| Gross operating margin | 9900 | -€7,535 | €16,474 | +€24,010 | |
| Operating profit (loss) | 9901 | -€10,062 | €14,231 | +€24,294 | |
| Financial income | 75/76B | €10,672 | €10,891 | +€219 | +2.0% |
| Recurring financial income | 75 | €10,672 | €10,891 | +€219 | +2.0% |
| Financial charges | 65/66B | €219 | €586 | +€368 | +168% |
| Recurring financial charges | 65 | €219 | €586 | +€368 | +168% |
| Profit (loss) for the period before taxes | 9903 | €391 | €24,536 | +€24,145 | +6,177% |
| Income taxes | 67/77 | €355 | €6,787 | +€6,431 | +1,811% |
| Profit (loss) for the period | 9904 | €36 | €17,749 | +€17,713 | +49,603% |
| Profit (loss) for the period to be appropriated | 9905 | €36 | €17,749 | +€17,713 | +49,603% |
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 26 October 2026 via checked.be.