V PLUS CONSULT: what changed
Two fiscal 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 PLUS CONSULT
Largest movements
- Receivables within one year -€51,462
down €51,462 (-85.3%), from €60,325 to €8,863
of which Other amounts receivable: -€39,462
- Financial fixed assets -€15,500
down €15,500 (-99.7%), from €15,541 to €41
- Cash +€10,082
up €10,082 (+418.8%), from €2,407 to €12,490
mainly Receivables within one year (+€51,462) and Investment in fixed assets (net) (+€13,403)
- Deferred charges and accrued income +€1,097
up €1,097 (+81.3%), from €1,349 to €2,446
- Reserves -€34,000
no longer reported in 2024 (was €34,000)
- Profit (loss) carried forward -€22,020
down €22,020, from €393 to -€21,627
- Tax, wage and social debts -€6,180
down €6,180 (-99.9%), from €6,189 to €9
of which Taxes: -€4,330
- Trade debts +€5,589
up €5,589 (+291.2%), from €1,919 to €7,508
- Other debts +€1,509
up €1,509 (+7.0%), from €21,443 to €22,952
- Gross operating margin -€69,604
down €69,604, from €7,885 to -€61,719
- Financial income +€9,501
up €9,501 (+500048.9%), from €2 to €9,503
- Taxes -€1,715
down €1,715 (-91.4%), from €1,877 to €162
- Other operating charges -€671
down €671 (-43.0%), from €1,559 to €889
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €82,556 | €27,442 | -€55,114 | -66.8% |
| Fixed assets | 21/28 | €18,474 | €3,644 | -€14,831 | -80.3% |
| Tangible fixed assets | 22/27 | €2,933 | €3,602 | +€669 | +22.8% |
| Furniture and vehicles | 24 | €1,798 | €2,013 | +€215 | +11.9% |
| Other tangible fixed assets | 26 | €1,135 | €1,589 | +€455 | +40.1% |
| Financial fixed assets | 28 | €15,541 | €41 | -€15,500 | -99.7% |
| Current assets | 29/58 | €64,081 | €23,798 | -€40,283 | -62.9% |
| Amounts receivable within one year | 40/41 | €60,325 | €8,863 | -€51,462 | -85.3% |
| Trade receivables | 40 | €12,000 | - | -€12,000 | |
| Other amounts receivable | 41 | €48,325 | €8,863 | -€39,462 | -81.7% |
| Cash at bank and in hand | 54/58 | €2,407 | €12,490 | +€10,082 | +418.8% |
| Deferred charges and accrued income | 490/1 | €1,349 | €2,446 | +€1,097 | +81.3% |
| Total equity and liabilities | 10/49 | €82,556 | €27,442 | -€55,114 | -66.8% |
| Equity | 10/15 | €52,993 | -€3,027 | -€56,020 | |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €34,000 | - | -€34,000 | |
| Distributable reserves | 133 | €34,000 | - | -€34,000 | |
| Profit (loss) carried forward | 14 | €393 | -€21,627 | -€22,020 | |
| Amounts payable | 17/49 | €29,563 | €30,469 | +€906 | +3.1% |
| Amounts payable within one year | 42/48 | €29,551 | €30,469 | +€918 | +3.1% |
| Trade debts | 44 | €1,919 | €7,508 | +€5,589 | +291.2% |
| Suppliers | 440/4 | €1,919 | €7,508 | +€5,589 | +291.2% |
| Taxes, remuneration and social security | 45 | €6,189 | €9 | -€6,180 | -99.9% |
| Taxes | 450/3 | €4,339 | €9 | -€4,330 | -99.8% |
| Remuneration and social security | 454/9 | €1,850 | - | -€1,850 | |
| Other amounts payable | 47/48 | €21,443 | €22,952 | +€1,509 | +7.0% |
| Accrued charges and deferred income | 492/3 | €12 | - | -€12 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,612 | €1,428 | -€184 | -11.4% |
| Other operating charges | 640/8 | €1,559 | €889 | -€671 | -43.0% |
| Gross operating margin | 9900 | €7,885 | -€61,719 | -€69,604 | |
| Operating profit (loss) | 9901 | €4,714 | -€64,036 | -€68,750 | |
| Financial income | 75/76B | €2 | €9,503 | +€9,501 | +500048.9% |
| Recurring financial income | 75 | €2 | €9,503 | +€9,501 | +500048.9% |
| Financial charges | 65/66B | €1,638 | €1,324 | -€314 | -19.1% |
| Recurring financial charges | 65 | €1,638 | €1,324 | -€314 | -19.1% |
| Profit (loss) for the period before taxes | 9903 | €3,078 | -€55,857 | -€58,935 | |
| Income taxes | 67/77 | €1,877 | €162 | -€1,715 | -91.4% |
| Profit (loss) for the period | 9904 | €1,200 | -€56,020 | -€57,220 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,200 | -€56,020 | -€57,220 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.