V & V CONSULTING: 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 CONSULTING
Largest movements
- Receivables within one year -€712
down €712 (-6.1%), from €11,670 to €10,957
of which Other amounts receivable: -€1,628
- Short-term financial debts -€1,559
down €1,559 (-100%), from €1,559 to €0
- Profit (loss) carried forward +€1,016
up €1,016 (+4.2%), from €24,221 to €25,238
- Trade debts -€608
down €608 (-100%), from €608 to €0
- Gross operating margin -€7,028
down €7,028 (-66.0%), from €10,646 to €3,618
- Financial charges +€1,498
up €1,498 (+2,659%), from €56 to €1,554
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 | €51,457 | €50,783 | -€674 | -1.3% |
| Fixed assets | 21/28 | €2,166 | €2,166 | = | 0.0% |
| Financial fixed assets | 28 | €2,166 | €2,166 | = | 0.0% |
| Current assets | 29/58 | €49,291 | €48,617 | -€674 | -1.4% |
| Amounts receivable within one year | 40/41 | €11,670 | €10,957 | -€712 | -6.1% |
| Trade receivables | 40 | €9,464 | €10,380 | +€916 | +9.7% |
| Other amounts receivable | 41 | €2,206 | €578 | -€1,628 | -73.8% |
| Cash at bank and in hand | 54/58 | €11 | €50 | +€38 | +346% |
| Deferred charges and accrued income | 490/1 | €37,610 | €37,610 | = | 0.0% |
| Total equity and liabilities | 10/49 | €51,457 | €50,783 | -€674 | -1.3% |
| Equity | 10/15 | €44,681 | €45,698 | +€1,016 | +2.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €24,221 | €25,238 | +€1,016 | +4.2% |
| Amounts payable | 17/49 | €6,775 | €5,085 | -€1,690 | -24.9% |
| Amounts payable within one year | 42/48 | €6,775 | €5,085 | -€1,690 | -24.9% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Financial debts | 43 | €1,559 | €0 | -€1,559 | -100% |
| Other loans | 439 | €1,559 | €0 | -€1,559 | -100% |
| Trade debts | 44 | €608 | €0 | -€608 | -100% |
| Suppliers | 440/4 | €608 | €0 | -€608 | -100% |
| Taxes, remuneration and social security | 45 | - | €493 | +€493 | |
| Taxes | 450/3 | - | €493 | +€493 | |
| Other amounts payable | 47/48 | €4,608 | €4,592 | -€16 | -0.3% |
| Other operating charges | 640/8 | €1,065 | €1,048 | -€17 | -1.6% |
| Gross operating margin | 9900 | €10,646 | €3,618 | -€7,028 | -66.0% |
| Operating profit (loss) | 9901 | €9,580 | €2,570 | -€7,011 | -73.2% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €56 | €1,554 | +€1,498 | +2,659% |
| Recurring financial charges | 65 | €56 | €1,554 | +€1,498 | +2,659% |
| Profit (loss) for the period before taxes | 9903 | €9,524 | €1,016 | -€8,508 | -89.3% |
| Profit (loss) for the period | 9904 | €9,524 | €1,016 | -€8,508 | -89.3% |
| Profit (loss) for the period to be appropriated | 9905 | €9,524 | €1,016 | -€8,508 | -89.3% |
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 23 October 2026 via checked.be.