V & J 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 & J CONSULT
Largest movements
- Cash -€91,783
down €91,783 (-88.5%), from €103,667 to €11,884
mainly Net result for the year (-€55,627) and Other debts (-€43,176)
- Tangible fixed assets -€56,691
down €56,691 (-10.1%), from €561,132 to €504,441
of which Furniture and vehicles: -€33,485
- Receivables within one year +€16,881
up €16,881 (+142%), from €11,887 to €28,768
of which Trade receivables: +€15,382
- Profit (loss) carried forward -€55,627
down €55,627 (-36.3%), from -€153,116 to -€208,742
- Other debts -€43,176
down €43,176 (-18.6%), from €232,664 to €189,488
- Debts after one year -€17,683
down €17,683 (-92.1%), from €19,196 to €1,513
- Short-term financial debts -€12,001
down €12,001 (-95.7%), from €12,542 to €541
- Gross operating margin -€118,905
down €118,905 (-79.0%), from €150,437 to €31,533
- Financial charges -€8,160
down €8,160 (-31.7%), from €25,768 to €17,608
- Depreciation -€4,047
down €4,047 (-6.0%), from €67,814 to €63,767
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 | €782,182 | €650,030 | -€132,152 | -16.9% |
| Fixed assets | 21/28 | €561,252 | €504,561 | -€56,691 | -10.1% |
| Tangible fixed assets | 22/27 | €561,132 | €504,441 | -€56,691 | -10.1% |
| Land and buildings | 22 | €433,800 | €412,380 | -€21,420 | -4.9% |
| Plant, machinery and equipment | 23 | €6,148 | €4,362 | -€1,787 | -29.1% |
| Furniture and vehicles | 24 | €121,184 | €87,699 | -€33,485 | -27.6% |
| Financial fixed assets | 28 | €120 | €120 | = | 0.0% |
| Current assets | 29/58 | €220,930 | €145,469 | -€75,461 | -34.2% |
| Amounts receivable within one year | 40/41 | €11,887 | €28,768 | +€16,881 | +142% |
| Trade receivables | 40 | €11,595 | €26,977 | +€15,382 | +133% |
| Other amounts receivable | 41 | €292 | €1,791 | +€1,499 | +513% |
| Current investments | 50/53 | €100,000 | €100,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €103,667 | €11,884 | -€91,783 | -88.5% |
| Deferred charges and accrued income | 490/1 | €5,375 | €4,817 | -€558 | -10.4% |
| Total equity and liabilities | 10/49 | €782,182 | €650,030 | -€132,152 | -16.9% |
| Equity | 10/15 | €467,884 | €412,258 | -€55,627 | -11.9% |
| Contributions | 10/11 | €301,000 | €301,000 | = | 0.0% |
| Capital | 10 | €301,000 | €301,000 | = | 0.0% |
| Issued capital | 100 | €301,000 | €301,000 | = | 0.0% |
| Reserves | 13 | €320,000 | €320,000 | = | 0.0% |
| Distributable reserves | 133 | €320,000 | €320,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€153,116 | -€208,742 | -€55,627 | -36.3% |
| Amounts payable | 17/49 | €314,298 | €237,773 | -€76,526 | -24.3% |
| Amounts payable after more than one year | 17 | €19,196 | €1,513 | -€17,683 | -92.1% |
| Financial debts | 170/4 | €19,196 | €1,513 | -€17,683 | -92.1% |
| Amounts payable within one year | 42/48 | €272,134 | €220,386 | -€51,748 | -19.0% |
| Current portion of amounts payable after more than one year | 42 | €16,827 | €17,683 | +€856 | +5.1% |
| Financial debts | 43 | €12,542 | €541 | -€12,001 | -95.7% |
| Credit institutions | 430/8 | €12,542 | €541 | -€12,001 | -95.7% |
| Trade debts | 44 | €5,941 | €6,380 | +€439 | +7.4% |
| Suppliers | 440/4 | €5,941 | €6,380 | +€439 | +7.4% |
| Taxes, remuneration and social security | 45 | €4,160 | €6,294 | +€2,134 | +51.3% |
| Taxes | 450/3 | €4,160 | €6,294 | +€2,134 | +51.3% |
| Other amounts payable | 47/48 | €232,664 | €189,488 | -€43,176 | -18.6% |
| Accrued charges and deferred income | 492/3 | €22,968 | €15,873 | -€7,095 | -30.9% |
| Non-recurring operating income | 76A | €0 | €1,665 | +€1,665 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €67,814 | €63,767 | -€4,047 | -6.0% |
| Other operating charges | 640/8 | €8,511 | €7,773 | -€738 | -8.7% |
| Gross operating margin | 9900 | €150,437 | €31,533 | -€118,905 | -79.0% |
| Operating profit (loss) | 9901 | €74,112 | -€40,008 | -€114,120 | |
| Financial income | 75/76B | €2,837 | €2,759 | -€78 | -2.8% |
| Recurring financial income | 75 | €2,837 | €2,759 | -€78 | -2.8% |
| Financial charges | 65/66B | €25,768 | €17,608 | -€8,160 | -31.7% |
| Recurring financial charges | 65 | €25,768 | €17,608 | -€8,160 | -31.7% |
| Profit (loss) for the period before taxes | 9903 | €51,180 | -€54,857 | -€106,038 | |
| Income taxes | 67/77 | €795 | €769 | -€26 | -3.3% |
| Profit (loss) for the period | 9904 | €50,385 | -€55,627 | -€106,012 | |
| Profit (loss) for the period to be appropriated | 9905 | €50,385 | -€55,627 | -€106,012 |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.