V & V CONSULTANCE: 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 CONSULTANCE
Largest movements
- Tangible fixed assets -€23,790
down €23,790 (-6.1%), from €389,512 to €365,721
- Other debts -€17,350
down €17,350 (-7.0%), from €248,210 to €230,860
- Tax, wage and social debts -€4,602
down €4,602 (-58.0%), from €7,930 to €3,329
- Gross operating margin -€7,624
down €7,624 (-20.9%), from €36,542 to €28,918
- Taxes -€2,119
down €2,119 (-41.2%), from €5,147 to €3,029
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 | €396,484 | €373,582 | -€22,902 | -5.8% |
| Fixed assets | 21/28 | €389,512 | €365,721 | -€23,790 | -6.1% |
| Tangible fixed assets | 22/27 | €389,512 | €365,721 | -€23,790 | -6.1% |
| Land and buildings | 22 | €389,512 | €365,721 | -€23,790 | -6.1% |
| Current assets | 29/58 | €6,972 | €7,861 | +€888 | +12.7% |
| Amounts receivable within one year | 40/41 | €4,470 | €6,908 | +€2,438 | +54.5% |
| Trade receivables | 40 | €1,917 | €3,996 | +€2,079 | +108% |
| Other amounts receivable | 41 | €2,553 | €2,912 | +€359 | +14.1% |
| Cash at bank and in hand | 54/58 | €2,502 | €953 | -€1,550 | -61.9% |
| Total equity and liabilities | 10/49 | €396,484 | €373,582 | -€22,902 | -5.8% |
| Equity | 10/15 | €138,439 | €138,356 | -€83 | -0.1% |
| Contributions | 10/11 | €20,460 | €20,460 | = | 0.0% |
| Profit (loss) carried forward | 14 | €117,979 | €117,896 | -€83 | -0.1% |
| Amounts payable | 17/49 | €258,045 | €235,226 | -€22,819 | -8.8% |
| Amounts payable within one year | 42/48 | €258,045 | €235,226 | -€22,819 | -8.8% |
| Trade debts | 44 | €1,904 | €1,037 | -€867 | -45.5% |
| Suppliers | 440/4 | €1,904 | €1,037 | -€867 | -45.5% |
| Taxes, remuneration and social security | 45 | €7,930 | €3,329 | -€4,602 | -58.0% |
| Taxes | 450/3 | €7,930 | €3,329 | -€4,602 | -58.0% |
| Other amounts payable | 47/48 | €248,210 | €230,860 | -€17,350 | -7.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,790 | €23,790 | = | 0.0% |
| Other operating charges | 640/8 | €2,033 | €2,098 | +€64 | +3.2% |
| Gross operating margin | 9900 | €36,542 | €28,918 | -€7,624 | -20.9% |
| Operating profit (loss) | 9901 | €10,719 | €3,030 | -€7,689 | -71.7% |
| Financial charges | 65/66B | €232 | €85 | -€148 | -63.6% |
| Recurring financial charges | 65 | €232 | €85 | -€148 | -63.6% |
| Profit (loss) for the period before taxes | 9903 | €10,487 | €2,946 | -€7,541 | -71.9% |
| Income taxes | 67/77 | €5,147 | €3,029 | -€2,119 | -41.2% |
| Profit (loss) for the period | 9904 | €5,339 | -€83 | -€5,422 | |
| Profit (loss) for the period to be appropriated | 9905 | €5,339 | -€83 | -€5,422 |
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.