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
- Tangible fixed assets +€23,788
up €23,788 (+1355.5%), from €1,755 to €25,543
- Cash +€23,667
up €23,667 (+157.0%), from €15,078 to €38,745
mainly Net result for the year (+€35,670) and Debts after one year (+€8,951)
- Receivables within one year +€4,887
up €4,887 (+65.6%), from €7,452 to €12,339
of which Trade receivables: +€4,800
- Reserves +€27,712
up €27,712 (+716.0%), from €3,871 to €31,583
- Debts after one year +€8,951
new in 2025: €8,951
- Tax, wage and social debts +€7,913
up €7,913 (+149.9%), from €5,280 to €13,193
- Current portion of long-term debt +€4,861
new in 2025: €4,861
- Trade debts +€3,575
up €3,575 (+4950.8%), from €72 to €3,647
- Gross operating margin +€33,689
up €33,689 (+235.7%), from €14,291 to €47,980
- Taxes +€8,022
up €8,022 (+620.6%), from €1,293 to €9,315
- Depreciation +€1,810
up €1,810 (+475.9%), from €380 to €2,190
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 | €24,535 | €77,235 | +€52,700 | +214.8% |
| Fixed assets | 21/28 | €1,755 | €25,543 | +€23,788 | +1355.5% |
| Tangible fixed assets | 22/27 | €1,755 | €25,543 | +€23,788 | +1355.5% |
| Furniture and vehicles | 24 | €1,755 | €25,543 | +€23,788 | +1355.5% |
| Current assets | 29/58 | €22,780 | €51,692 | +€28,912 | +126.9% |
| Amounts receivable within one year | 40/41 | €7,452 | €12,339 | +€4,887 | +65.6% |
| Trade receivables | 40 | €6,853 | €11,654 | +€4,800 | +70.0% |
| Other amounts receivable | 41 | €599 | €685 | +€87 | +14.5% |
| Cash at bank and in hand | 54/58 | €15,078 | €38,745 | +€23,667 | +157.0% |
| Deferred charges and accrued income | 490/1 | €250 | €608 | +€358 | +143.6% |
| Total equity and liabilities | 10/49 | €24,535 | €77,235 | +€52,700 | +214.8% |
| Equity | 10/15 | €18,871 | €46,583 | +€27,712 | +146.9% |
| Contributions | 10/11 | €15,000 | €15,000 | = | 0.0% |
| Reserves | 13 | €3,871 | €31,583 | +€27,712 | +716.0% |
| Distributable reserves | 133 | €3,871 | €31,583 | +€27,712 | +716.0% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €5,664 | €30,652 | +€24,988 | +441.2% |
| Amounts payable after more than one year | 17 | - | €8,951 | +€8,951 | |
| Financial debts | 170/4 | - | €8,951 | +€8,951 | |
| Amounts payable within one year | 42/48 | €5,352 | €21,701 | +€16,349 | +305.5% |
| Current portion of amounts payable after more than one year | 42 | - | €4,861 | +€4,861 | |
| Trade debts | 44 | €72 | €3,647 | +€3,575 | +4950.8% |
| Suppliers | 440/4 | €72 | €3,647 | +€3,575 | +4950.8% |
| Taxes, remuneration and social security | 45 | €5,280 | €13,193 | +€7,913 | +149.9% |
| Taxes | 450/3 | €5,280 | €13,193 | +€7,913 | +149.9% |
| Accrued charges and deferred income | 492/3 | €312 | €0 | -€312 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €380 | €2,190 | +€1,810 | +475.9% |
| Other operating charges | 640/8 | - | €465 | +€465 | |
| Gross operating margin | 9900 | €14,291 | €47,980 | +€33,689 | +235.7% |
| Operating profit (loss) | 9901 | €13,911 | €45,324 | +€31,413 | +225.8% |
| Financial income | 75/76B | - | €8 | +€8 | |
| Recurring financial income | 75 | - | €8 | +€8 | |
| Financial charges | 65/66B | €54 | €347 | +€293 | +541.6% |
| Recurring financial charges | 65 | €54 | €347 | +€293 | +541.6% |
| Profit (loss) for the period before taxes | 9903 | €13,857 | €44,985 | +€31,129 | +224.6% |
| Income taxes | 67/77 | €1,293 | €9,315 | +€8,022 | +620.6% |
| Profit (loss) for the period | 9904 | €12,564 | €35,670 | +€23,106 | +183.9% |
| Profit (loss) for the period to be appropriated | 9905 | €12,564 | €35,670 | +€23,106 | +183.9% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.