V.P.R. CONSULT: what changed
What changed
V.P.R. CONSULT
NACE 73.110, Advertising agencies
filed annual accounts (NBB)
Net result for the year
€24,853
2024 · €2,557+€22,296
Equity
€30,105
2024 · €10,252+€19,853
Cash
€65,978
2024 · €63,071+€2,907
Balance sheet total
€114,768
2024 · €113,767+€1,001
Largest movements
Assets
- Cash +€2,907
up €2,907 (+4.6%), from €63,071 to €65,978
mainly Net result for the year (+€24,853) and Tax, wage and social debts (+€3,398)
Equity and liabilities
- Profit (loss) carried forward +€15,853
up €15,853, from -€15,850 to €2
- Accrued charges and deferred income -€10,000
no longer reported in 2025 (was €10,000)
- Other debts -€6,615
down €6,615 (-19.2%), from €34,426 to €27,812
- Trade debts -€5,635
down €5,635 (-10.0%), from €56,447 to €50,812
- Reserves +€4,000
up €4,000 (+53.3%), from €7,510 to €11,510
of which Distributable reserves: +€4,000
Income statement
- Gross operating margin +€30,329
up €30,329 (+432%), from €7,013 to €37,342
- Taxes +€8,398
up €8,398 (+318%), from €2,642 to €11,040
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€2,557
Gross operating margin
+€30,329
Depreciation
+€159
Other operating charges
-€310
Other operating items
+€226
Financial income
-€16
Financial charges
+€305
Taxes
-€8,398
Result 2025
€24,853
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€7,907
Investment
€0
Financing
-€5,000
Cash 2024
€63,071
From operations (derived)
+€7,907
Net result for the year
+€24,853
Depreciation
+€377
Receivables within one year
+€942
Deferred charges and accrued income
+€588
Trade debts
-€5,635
Tax, wage and social debts
+€3,398
Other debts
-€6,615
Accrued charges and deferred income
-€10,000
Financing
-€5,000
Contributions, distributions and other
-€5,000
Cash 2025
€65,978
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €113,767 | €114,768 | +€1,001 | +0.9% |
| Fixed assets | 21/28 | €377 | €0 | -€377 | -100% |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €377 | €0 | -€377 | -100% |
| Furniture and vehicles | 24 | €377 | €0 | -€377 | -100% |
| Current assets | 29/58 | €113,391 | €114,768 | +€1,378 | +1.2% |
| Amounts receivable within one year | 40/41 | €49,732 | €48,791 | -€942 | -1.9% |
| Trade receivables | 40 | €40,640 | €37,530 | -€3,109 | -7.7% |
| Other amounts receivable | 41 | €9,093 | €11,260 | +€2,168 | +23.8% |
| Cash at bank and in hand | 54/58 | €63,071 | €65,978 | +€2,907 | +4.6% |
| Deferred charges and accrued income | 490/1 | €588 | - | -€588 | |
| Total equity and liabilities | 10/49 | €113,767 | €114,768 | +€1,001 | +0.9% |
| Equity | 10/15 | €10,252 | €30,105 | +€19,853 | +194% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €7,510 | €11,510 | +€4,000 | +53.3% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €5,651 | €9,651 | +€4,000 | +70.8% |
| Profit (loss) carried forward | 14 | -€15,850 | €2 | +€15,853 | |
| Amounts payable | 17/49 | €103,515 | €84,664 | -€18,852 | -18.2% |
| Amounts payable within one year | 42/48 | €93,515 | €84,664 | -€8,852 | -9.5% |
| Trade debts | 44 | €56,447 | €50,812 | -€5,635 | -10.0% |
| Suppliers | 440/4 | €56,447 | €50,812 | -€5,635 | -10.0% |
| Taxes, remuneration and social security | 45 | €2,642 | €6,040 | +€3,398 | +129% |
| Taxes | 450/3 | €2,642 | €6,040 | +€3,398 | +129% |
| Other amounts payable | 47/48 | €34,426 | €27,812 | -€6,615 | -19.2% |
| Accrued charges and deferred income | 492/3 | €10,000 | - | -€10,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €536 | €377 | -€159 | -29.7% |
| Other operating charges | 640/8 | €511 | €821 | +€310 | +60.6% |
| Non-recurring operating charges | 66A | €226 | - | -€226 | |
| Gross operating margin | 9900 | €7,013 | €37,342 | +€30,329 | +432% |
| Operating profit (loss) | 9901 | €5,739 | €36,144 | +€30,405 | +530% |
| Financial income | 75/76B | €17 | €1 | -€16 | -93.2% |
| Recurring financial income | 75 | €17 | €1 | -€16 | -93.2% |
| Financial charges | 65/66B | €558 | €253 | -€305 | -54.7% |
| Recurring financial charges | 65 | €558 | €253 | -€305 | -54.7% |
| Profit (loss) for the period before taxes | 9903 | €5,199 | €35,893 | +€30,693 | +590% |
| Income taxes | 67/77 | €2,642 | €11,040 | +€8,398 | +318% |
| Profit (loss) for the period | 9904 | €2,557 | €24,853 | +€22,296 | +872% |
| Profit (loss) for the period to be appropriated | 9905 | €2,557 | €24,853 | +€22,296 | +872% |
Next steps
Work out how much credit to give this customer and on what payment terms.Credit check Check what to know before you do business with this company.Supplier due diligence Check whether you can accept this company as a client under the anti-money-laundering law.AML client file Compare this company with its sector.Sector benchmark
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 8 November 2026 via checked.be.