VA2C 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.
VA2C Consulting
Largest movements
- Receivables within one year +€31,887
up €31,887 (+45.2%), from €70,516 to €102,403
of which Other amounts receivable: +€40,439
- Current investments +€10,808
new in 2025: €10,808
- Tangible fixed assets -€8,598
down €8,598 (-20.7%), from €41,479 to €32,881
of which Leasing and similar rights: -€9,690
- Cash +€5,676
up €5,676 (+31.8%), from €17,857 to €23,532
mainly Net result for the year (+€41,220) and Depreciation (+€9,937)
- Profit (loss) carried forward +€41,220
new in 2025: €41,220
- Debts after one year -€9,549
down €9,549 (-29.1%), from €32,825 to €23,276
- Trade debts +€3,971
up €3,971 (+26.1%), from €15,205 to €19,176
- Tax, wage and social debts +€3,828
up €3,828 (+33.6%), from €11,387 to €15,215
of which Remuneration and social security: +€4,189
- Taxes -€2,790
down €2,790 (-19.8%), from €14,076 to €11,286
- Gross operating margin +€2,321
up €2,321 (+3.7%), from €61,927 to €64,248
- Depreciation +€2,256
up €2,256 (+29.4%), from €7,680 to €9,937
- Financial income +€1,686
up €1,686 (+276%), from €610 to €2,296
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 | €142,049 | €181,977 | +€39,927 | +28.1% |
| Fixed assets | 21/28 | €41,479 | €32,881 | -€8,598 | -20.7% |
| Tangible fixed assets | 22/27 | €41,479 | €32,881 | -€8,598 | -20.7% |
| Furniture and vehicles | 24 | €204 | €1,296 | +€1,092 | +535% |
| Leasing and similar rights | 25 | €41,275 | €31,585 | -€9,690 | -23.5% |
| Current assets | 29/58 | €100,570 | €149,096 | +€48,525 | +48.3% |
| Amounts receivable within one year | 40/41 | €70,516 | €102,403 | +€31,887 | +45.2% |
| Trade receivables | 40 | €44,758 | €36,205 | -€8,552 | -19.1% |
| Other amounts receivable | 41 | €25,759 | €66,198 | +€40,439 | +157% |
| Current investments | 50/53 | - | €10,808 | +€10,808 | |
| Cash at bank and in hand | 54/58 | €17,857 | €23,532 | +€5,676 | +31.8% |
| Deferred charges and accrued income | 490/1 | €12,197 | €12,352 | +€155 | +1.3% |
| Total equity and liabilities | 10/49 | €142,049 | €181,977 | +€39,927 | +28.1% |
| Equity | 10/15 | €73,540 | €114,760 | +€41,220 | +56.1% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €61,140 | €61,140 | = | 0.0% |
| Distributable reserves | 133 | €61,140 | €61,140 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | €41,220 | +€41,220 | |
| Amounts payable | 17/49 | €68,509 | €67,216 | -€1,293 | -1.9% |
| Amounts payable after more than one year | 17 | €32,825 | €23,276 | -€9,549 | -29.1% |
| Financial debts | 170/4 | €32,825 | €23,276 | -€9,549 | -29.1% |
| Amounts payable within one year | 42/48 | €35,685 | €43,940 | +€8,256 | +23.1% |
| Current portion of amounts payable after more than one year | 42 | €9,092 | €9,549 | +€457 | +5.0% |
| Trade debts | 44 | €15,205 | €19,176 | +€3,971 | +26.1% |
| Suppliers | 440/4 | €15,205 | €19,176 | +€3,971 | +26.1% |
| Taxes, remuneration and social security | 45 | €11,387 | €15,215 | +€3,828 | +33.6% |
| Taxes | 450/3 | €11,387 | €11,026 | -€361 | -3.2% |
| Remuneration and social security | 454/9 | - | €4,189 | +€4,189 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,680 | €9,937 | +€2,256 | +29.4% |
| Other operating charges | 640/8 | €1,649 | €1,796 | +€147 | +8.9% |
| Gross operating margin | 9900 | €61,927 | €64,248 | +€2,321 | +3.7% |
| Operating profit (loss) | 9901 | €52,598 | €52,515 | -€83 | -0.2% |
| Financial income | 75/76B | €610 | €2,296 | +€1,686 | +276% |
| Recurring financial income | 75 | €610 | €2,296 | +€1,686 | +276% |
| Financial charges | 65/66B | €2,375 | €2,304 | -€71 | -3.0% |
| Recurring financial charges | 65 | €2,375 | €2,304 | -€71 | -3.0% |
| Profit (loss) for the period before taxes | 9903 | €50,832 | €52,506 | +€1,674 | +3.3% |
| Income taxes | 67/77 | €14,076 | €11,286 | -€2,790 | -19.8% |
| Profit (loss) for the period | 9904 | €36,757 | €41,220 | +€4,464 | +12.1% |
| Profit (loss) for the period to be appropriated | 9905 | €36,757 | €41,220 | +€4,464 | +12.1% |
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 21 October 2026 via checked.be.