V2 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.
V2 Consulting
Largest movements
- Cash -€119,013
down €119,013 (-62.0%), from €191,817 to €72,805
mainly Contributions, distributions and other (-€245,730) and Receivables within one year (-€4,095)
- Financial fixed assets -€33,000
down €33,000 (-100%), from €33,000 to €0
- Receivables within one year +€4,095
up €4,095 (+13.4%), from €30,630 to €34,726
of which Trade receivables: +€4,095
- Reserves -€157,479
down €157,479 (-64.1%), from €245,730 to €88,251
- Tax, wage and social debts +€9,410
up €9,410 (+178%), from €5,279 to €14,689
- Financial income +€24,207
up €24,207, from €0 to €24,207
- Gross operating margin +€14,427
up €14,427 (+18.4%), from €78,594 to €93,021
- Taxes +€8,092
up €8,092 (+50.0%), from €16,175 to €24,267
- Financial charges +€1,263
up €1,263 (+76.0%), from €1,662 to €2,925
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 | €259,028 | €110,890 | -€148,138 | -57.2% |
| Fixed assets | 21/28 | €36,581 | €2,345 | -€34,235 | -93.6% |
| Tangible fixed assets | 22/27 | €3,581 | €2,345 | -€1,235 | -34.5% |
| Plant, machinery and equipment | 23 | €1,835 | €914 | -€921 | -50.2% |
| Furniture and vehicles | 24 | €1,745 | €1,432 | -€314 | -18.0% |
| Financial fixed assets | 28 | €33,000 | €0 | -€33,000 | -100% |
| Current assets | 29/58 | €222,448 | €108,545 | -€113,903 | -51.2% |
| Amounts receivable within one year | 40/41 | €30,630 | €34,726 | +€4,095 | +13.4% |
| Trade receivables | 40 | €26,805 | €30,900 | +€4,095 | +15.3% |
| Other amounts receivable | 41 | €3,825 | €3,825 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €191,817 | €72,805 | -€119,013 | -62.0% |
| Deferred charges and accrued income | 490/1 | - | €1,014 | +€1,014 | |
| Total equity and liabilities | 10/49 | €259,028 | €110,890 | -€148,138 | -57.2% |
| Equity | 10/15 | €247,230 | €89,751 | -€157,479 | -63.7% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Reserves | 13 | €245,730 | €88,251 | -€157,479 | -64.1% |
| Distributable reserves | 133 | €245,730 | €88,251 | -€157,479 | -64.1% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €11,799 | €21,139 | +€9,340 | +79.2% |
| Amounts payable within one year | 42/48 | €11,650 | €20,963 | +€9,313 | +79.9% |
| Trade debts | 44 | €4,693 | €3,346 | -€1,347 | -28.7% |
| Suppliers | 440/4 | €4,693 | €3,346 | -€1,347 | -28.7% |
| Taxes, remuneration and social security | 45 | €5,279 | €14,689 | +€9,410 | +178% |
| Taxes | 450/3 | €5,279 | €14,689 | +€9,410 | +178% |
| Other amounts payable | 47/48 | €1,678 | €2,927 | +€1,249 | +74.4% |
| Accrued charges and deferred income | 492/3 | €148 | €176 | +€28 | +18.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €635 | €1,235 | +€601 | +94.7% |
| Other operating charges | 640/8 | €535 | €550 | +€14 | +2.7% |
| Gross operating margin | 9900 | €78,594 | €93,021 | +€14,427 | +18.4% |
| Operating profit (loss) | 9901 | €77,424 | €91,236 | +€13,812 | +17.8% |
| Financial income | 75/76B | €0 | €24,207 | +€24,207 | |
| Recurring financial income | 75 | €0 | €24,207 | +€24,207 | |
| Financial charges | 65/66B | €1,662 | €2,925 | +€1,263 | +76.0% |
| Recurring financial charges | 65 | €1,662 | €2,925 | +€1,263 | +76.0% |
| Profit (loss) for the period before taxes | 9903 | €75,762 | €112,518 | +€36,757 | +48.5% |
| Income taxes | 67/77 | €16,175 | €24,267 | +€8,092 | +50.0% |
| Profit (loss) for the period | 9904 | €59,587 | €88,251 | +€28,664 | +48.1% |
| Profit (loss) for the period to be appropriated | 9905 | €59,587 | €88,251 | +€28,664 | +48.1% |
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 14 October 2026 via checked.be.