V3 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.
V3 Consulting
Largest movements
- Current investments -€18,000
down €18,000 (-43.9%), from €41,000 to €23,000
- Cash -€12,019
down €12,019 (-11.9%), from €101,123 to €89,105
mainly Contributions, distributions and other (-€230,007) and Tax, wage and social debts (-€18,659)
- Tangible fixed assets -€6,458
down €6,458 (-59.9%), from €10,788 to €4,330
of which Furniture and vehicles: -€6,806
- Receivables within one year +€2,996
up €2,996 (+10.4%), from €28,946 to €31,942
of which Trade receivables: +€11,458
- Profit (loss) carried forward -€102,355
down €102,355 (-78.7%), from €130,007 to €27,652
- Other debts +€87,220
new in 2025: €87,220
- Tax, wage and social debts -€18,659
down €18,659 (-55.5%), from €33,619 to €14,960
- Gross operating margin +€56,500
up €56,500 (+50.5%), from €111,933 to €168,433
- Taxes +€14,315
up €14,315 (+61.8%), from €23,160 to €37,475
- Depreciation -€4,086
down €4,086 (-62.7%), from €6,515 to €2,429
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 | €183,913 | €151,052 | -€32,861 | -17.9% |
| Fixed assets | 21/28 | €10,788 | €4,330 | -€6,458 | -59.9% |
| Tangible fixed assets | 22/27 | €10,788 | €4,330 | -€6,458 | -59.9% |
| Plant, machinery and equipment | 23 | €3,982 | €4,330 | +€348 | +8.7% |
| Furniture and vehicles | 24 | €6,806 | - | -€6,806 | |
| Current assets | 29/58 | €173,125 | €146,723 | -€26,403 | -15.3% |
| Amounts receivable within one year | 40/41 | €28,946 | €31,942 | +€2,996 | +10.4% |
| Trade receivables | 40 | €20,461 | €31,919 | +€11,458 | +56.0% |
| Other amounts receivable | 41 | €8,485 | €23 | -€8,462 | -99.7% |
| Current investments | 50/53 | €41,000 | €23,000 | -€18,000 | -43.9% |
| Cash at bank and in hand | 54/58 | €101,123 | €89,105 | -€12,019 | -11.9% |
| Deferred charges and accrued income | 490/1 | €2,056 | €2,676 | +€620 | +30.1% |
| Total equity and liabilities | 10/49 | €183,913 | €151,052 | -€32,861 | -17.9% |
| Equity | 10/15 | €149,515 | €47,160 | -€102,355 | -68.5% |
| Contributions | 10/11 | €500 | €500 | = | 0.0% |
| Reserves | 13 | €19,008 | €19,008 | = | 0.0% |
| Distributable reserves | 133 | €19,008 | €19,008 | = | 0.0% |
| Profit (loss) carried forward | 14 | €130,007 | €27,652 | -€102,355 | -78.7% |
| Amounts payable | 17/49 | €34,398 | €103,893 | +€69,494 | +202% |
| Amounts payable within one year | 42/48 | €33,640 | €103,405 | +€69,765 | +207% |
| Trade debts | 44 | €21 | €1,225 | +€1,204 | +5,645% |
| Suppliers | 440/4 | €21 | €1,225 | +€1,204 | +5,645% |
| Taxes, remuneration and social security | 45 | €33,619 | €14,960 | -€18,659 | -55.5% |
| Taxes | 450/3 | €33,619 | €14,960 | -€18,659 | -55.5% |
| Other amounts payable | 47/48 | - | €87,220 | +€87,220 | |
| Accrued charges and deferred income | 492/3 | €758 | €488 | -€270 | -35.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,515 | €2,429 | -€4,086 | -62.7% |
| Other operating charges | 640/8 | - | €1,518 | +€1,518 | |
| Gross operating margin | 9900 | €111,933 | €168,433 | +€56,500 | +50.5% |
| Operating profit (loss) | 9901 | €105,418 | €164,486 | +€59,068 | +56.0% |
| Financial income | 75/76B | €952 | €708 | -€244 | -25.6% |
| Recurring financial income | 75 | €952 | €708 | -€244 | -25.6% |
| Financial charges | 65/66B | €108 | €67 | -€41 | -38.2% |
| Recurring financial charges | 65 | €108 | €67 | -€41 | -38.2% |
| Profit (loss) for the period before taxes | 9903 | €106,262 | €165,127 | +€58,866 | +55.4% |
| Income taxes | 67/77 | €23,160 | €37,475 | +€14,315 | +61.8% |
| Profit (loss) for the period | 9904 | €83,102 | €127,652 | +€44,550 | +53.6% |
| Profit (loss) for the period to be appropriated | 9905 | €83,102 | €127,652 | +€44,550 | +53.6% |
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 28 October 2026 via checked.be.