V.V. 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.V. Consult
Largest movements
- Stocks and contracts -€5,945
down €5,945 (-31.3%), from €18,965 to €13,020
- Cash +€2,549
up €2,549 (+132%), from €1,929 to €4,478
mainly Trade debts (+€6,072) and Stocks and contracts (+€5,945)
- Receivables within one year +€1,445
up €1,445 (+64.9%), from €2,226 to €3,671
of which Other amounts receivable: +€2,170
- Deferred charges and accrued income +€471
new in 2025: €471
- Tangible fixed assets -€371
down €371 (-100%), from €371 to €0
- Advances received -€6,177
down €6,177 (-100%), from €6,177 to €0
- Trade debts +€6,072
up €6,072, from €0 to €6,072
- Other debts -€1,180
down €1,180 (-8.0%), from €14,788 to €13,608
- Tax, wage and social debts -€732
down €732 (-67.9%), from €1,079 to €347
- Gross operating margin -€677
down €677 (-29.5%), from €2,296 to €1,620
- Other operating charges -€376
down €376 (-42.0%), from €896 to €520
- Financial charges -€274
down €274 (-46.3%), from €592 to €318
- Taxes +€209
up €209 (+596%), from €35 to €245
- Depreciation -€50
down €50 (-11.9%), from €422 to €371
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 | €23,491 | €21,640 | -€1,851 | -7.9% |
| Fixed assets | 21/28 | €371 | €0 | -€371 | -100% |
| Tangible fixed assets | 22/27 | €371 | €0 | -€371 | -100% |
| Plant, machinery and equipment | 23 | €371 | €0 | -€371 | -100% |
| Current assets | 29/58 | €23,120 | €21,640 | -€1,480 | -6.4% |
| Stocks and contracts in progress | 3 | €18,965 | €13,020 | -€5,945 | -31.3% |
| Contracts in progress | 37 | €18,965 | €13,020 | -€5,945 | -31.3% |
| Amounts receivable within one year | 40/41 | €2,226 | €3,671 | +€1,445 | +64.9% |
| Trade receivables | 40 | €2,226 | €1,501 | -€726 | -32.6% |
| Other amounts receivable | 41 | €0 | €2,170 | +€2,170 | |
| Cash at bank and in hand | 54/58 | €1,929 | €4,478 | +€2,549 | +132% |
| Deferred charges and accrued income | 490/1 | - | €471 | +€471 | |
| Total equity and liabilities | 10/49 | €23,491 | €21,640 | -€1,851 | -7.9% |
| Equity | 10/15 | €1,447 | €1,613 | +€166 | +11.5% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €447 | €613 | +€166 | +37.1% |
| Distributable reserves | 133 | €447 | €613 | +€166 | +37.1% |
| Amounts payable | 17/49 | €22,044 | €20,027 | -€2,017 | -9.2% |
| Amounts payable within one year | 42/48 | €22,044 | €20,027 | -€2,017 | -9.2% |
| Trade debts | 44 | €0 | €6,072 | +€6,072 | |
| Suppliers | 440/4 | €0 | €6,072 | +€6,072 | |
| Advances received on contracts in progress | 46 | €6,177 | €0 | -€6,177 | -100% |
| Taxes, remuneration and social security | 45 | €1,079 | €347 | -€732 | -67.9% |
| Taxes | 450/3 | €1,079 | €347 | -€732 | -67.9% |
| Other amounts payable | 47/48 | €14,788 | €13,608 | -€1,180 | -8.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €422 | €371 | -€50 | -11.9% |
| Other operating charges | 640/8 | €896 | €520 | -€376 | -42.0% |
| Gross operating margin | 9900 | €2,296 | €1,620 | -€677 | -29.5% |
| Operating profit (loss) | 9901 | €979 | €728 | -€250 | -25.6% |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €592 | €318 | -€274 | -46.3% |
| Recurring financial charges | 65 | €592 | €318 | -€274 | -46.3% |
| Profit (loss) for the period before taxes | 9903 | €387 | €410 | +€24 | +6.2% |
| Income taxes | 67/77 | €35 | €245 | +€209 | +596% |
| Profit (loss) for the period | 9904 | €351 | €166 | -€186 | -52.8% |
| Profit (loss) for the period to be appropriated | 9905 | €351 | €166 | -€186 | -52.8% |
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 22 October 2026 via checked.be.