V-IT 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.
V-IT Consultancy
Largest movements
- Cash +€35,436
up €35,436 (+57.1%), from €62,023 to €97,459
mainly Depreciation (+€33,690) and Net result for the year (+€24,188)
- Tangible fixed assets -€33,690
down €33,690 (-27.4%), from €123,156 to €89,465
of which Furniture and vehicles: -€27,422
- Receivables within one year -€20,730
down €20,730 (-56.9%), from €36,432 to €15,703
of which Trade receivables: -€15,870
- Deferred charges and accrued income -€11,879
down €11,879 (-70.0%), from €16,977 to €5,098
- Reserves +€24,188
up €24,188 (+1,300%), from €1,860 to €26,048
- Accrued charges and deferred income -€14,489
down €14,489 (-96.8%), from €14,971 to €482
- Debts after one year -€12,000
down €12,000 (-25.5%), from €47,000 to €35,000
- Tax, wage and social debts -€10,651
down €10,651 (-98.9%), from €10,773 to €122
- Other debts -€10,560
down €10,560 (-98.7%), from €10,699 to €139
- Gross operating margin -€38,456
down €38,456 (-34.8%), from €110,531 to €72,076
- Depreciation +€23,097
up €23,097 (+218%), from €10,594 to €33,690
- Taxes -€13,264
down €13,264 (-51.7%), from €25,651 to €12,387
- Financial charges +€1,112
up €1,112 (+192%), from €578 to €1,690
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.
Derived cash bridge
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 | €238,588 | €207,725 | -€30,863 | -12.9% |
| Fixed assets | 21/28 | €123,156 | €89,465 | -€33,690 | -27.4% |
| Tangible fixed assets | 22/27 | €123,156 | €89,465 | -€33,690 | -27.4% |
| Land and buildings | 22 | €2,094 | €1,796 | -€299 | -14.3% |
| Plant, machinery and equipment | 23 | €15,510 | €9,541 | -€5,970 | -38.5% |
| Furniture and vehicles | 24 | €105,551 | €78,129 | -€27,422 | -26.0% |
| Current assets | 29/58 | €115,433 | €118,260 | +€2,827 | +2.4% |
| Amounts receivable within one year | 40/41 | €36,432 | €15,703 | -€20,730 | -56.9% |
| Trade receivables | 40 | €28,290 | €12,420 | -€15,870 | -56.1% |
| Other amounts receivable | 41 | €8,142 | €3,283 | -€4,860 | -59.7% |
| Cash at bank and in hand | 54/58 | €62,023 | €97,459 | +€35,436 | +57.1% |
| Deferred charges and accrued income | 490/1 | €16,977 | €5,098 | -€11,879 | -70.0% |
| Total equity and liabilities | 10/49 | €238,588 | €207,725 | -€30,863 | -12.9% |
| Equity | 10/15 | €133,638 | €157,826 | +€24,188 | +18.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €26,048 | +€24,188 | +1,300% |
| Distributable reserves | 133 | €1,860 | €26,048 | +€24,188 | +1,300% |
| Profit (loss) carried forward | 14 | €113,178 | €113,178 | = | 0.0% |
| Amounts payable | 17/49 | €104,950 | €49,899 | -€55,051 | -52.5% |
| Amounts payable after more than one year | 17 | €47,000 | €35,000 | -€12,000 | -25.5% |
| Financial debts | 170/4 | €47,000 | €35,000 | -€12,000 | -25.5% |
| Amounts payable within one year | 42/48 | €42,979 | €14,417 | -€28,562 | -66.5% |
| Current portion of amounts payable after more than one year | 42 | €19,500 | €12,000 | -€7,500 | -38.5% |
| Trade debts | 44 | €2,007 | €2,157 | +€149 | +7.4% |
| Suppliers | 440/4 | €2,007 | €2,157 | +€149 | +7.4% |
| Taxes, remuneration and social security | 45 | €10,773 | €122 | -€10,651 | -98.9% |
| Taxes | 450/3 | €10,773 | €122 | -€10,651 | -98.9% |
| Other amounts payable | 47/48 | €10,699 | €139 | -€10,560 | -98.7% |
| Accrued charges and deferred income | 492/3 | €14,971 | €482 | -€14,489 | -96.8% |
| Non-recurring operating income | 76A | €23,286 | - | -€23,286 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,594 | €33,690 | +€23,097 | +218% |
| Other operating charges | 640/8 | €118 | €120 | +€2 | +1.7% |
| Gross operating margin | 9900 | €110,531 | €72,076 | -€38,456 | -34.8% |
| Operating profit (loss) | 9901 | €99,820 | €38,266 | -€61,554 | -61.7% |
| Financial charges | 65/66B | €578 | €1,690 | +€1,112 | +192% |
| Recurring financial charges | 65 | €578 | €1,690 | +€1,112 | +192% |
| Profit (loss) for the period before taxes | 9903 | €99,241 | €36,575 | -€62,666 | -63.1% |
| Income taxes | 67/77 | €25,651 | €12,387 | -€13,264 | -51.7% |
| Profit (loss) for the period | 9904 | €73,590 | €24,188 | -€49,402 | -67.1% |
| Profit (loss) for the period to be appropriated | 9905 | €73,590 | €24,188 | -€49,402 | -67.1% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.