VABAS CONSULTING: what changed
Two fiscal 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.
VABAS CONSULTING
Largest movements
- Cash +€55,817
up €55,817 (+187.0%), from €29,842 to €85,659
mainly Other debts (+€66,324) and Net result for the year (+€64,721)
- Deferred charges and accrued income +€5,859
up €5,859 (+87.1%), from €6,729 to €12,588
- Tangible fixed assets -€5,264
down €5,264 (-19.9%), from €26,420 to €21,156
of which Furniture and vehicles: -€5,263
- Other debts +€66,324
up €66,324 (+11030.1%), from €601 to €66,926
- Profit (loss) carried forward +€63,888
up €63,888 (+78.2%), from €81,701 to €145,588
- Debts after one year -€59,843
down €59,843 (-100.0%), from €59,843 to €0
- Current portion of long-term debt -€17,926
down €17,926 (-100.0%), from €17,926 to €0
- Tax, wage and social debts +€3,299
up €3,299 (+20.1%), from €16,444 to €19,743
- Gross operating margin -€15,851
down €15,851 (-13.3%), from €118,778 to €102,927
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.
Cash bridge derived
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 | €213,291 | €268,833 | +€55,542 | +26.0% |
| Fixed assets | 21/28 | €26,420 | €21,156 | -€5,264 | -19.9% |
| Tangible fixed assets | 22/27 | €26,420 | €21,156 | -€5,264 | -19.9% |
| Plant, machinery and equipment | 23 | €4,936 | €4,936 | -€0 | 0.0% |
| Furniture and vehicles | 24 | €21,484 | €16,220 | -€5,263 | -24.5% |
| Current assets | 29/58 | €186,871 | €247,677 | +€60,806 | +32.5% |
| Amounts receivable within one year | 40/41 | €25,500 | €24,630 | -€870 | -3.4% |
| Trade receivables | 40 | €22,688 | €24,630 | +€1,943 | +8.6% |
| Other amounts receivable | 41 | €2,813 | €0 | -€2,813 | -100.0% |
| Current investments | 50/53 | €124,800 | €124,800 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €29,842 | €85,659 | +€55,817 | +187.0% |
| Deferred charges and accrued income | 490/1 | €6,729 | €12,588 | +€5,859 | +87.1% |
| Total equity and liabilities | 10/49 | €213,291 | €268,833 | +€55,542 | +26.0% |
| Equity | 10/15 | €116,689 | €180,577 | +€63,888 | +54.8% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €32,489 | €32,489 | = | 0.0% |
| Distributable reserves | 133 | €32,489 | €32,489 | = | 0.0% |
| Profit (loss) carried forward | 14 | €81,701 | €145,588 | +€63,888 | +78.2% |
| Amounts payable | 17/49 | €96,602 | €88,257 | -€8,345 | -8.6% |
| Amounts payable after more than one year | 17 | €59,843 | €0 | -€59,843 | -100.0% |
| Financial debts | 170/4 | €59,843 | €0 | -€59,843 | -100.0% |
| Amounts payable within one year | 42/48 | €35,942 | €88,257 | +€52,314 | +145.6% |
| Current portion of amounts payable after more than one year | 42 | €17,926 | €0 | -€17,926 | -100.0% |
| Trade debts | 44 | €971 | €1,588 | +€617 | +63.5% |
| Suppliers | 440/4 | €971 | €1,588 | +€617 | +63.5% |
| Taxes, remuneration and social security | 45 | €16,444 | €19,743 | +€3,299 | +20.1% |
| Taxes | 450/3 | €16,444 | €19,743 | +€3,299 | +20.1% |
| Other amounts payable | 47/48 | €601 | €66,926 | +€66,324 | +11030.1% |
| Accrued charges and deferred income | 492/3 | €817 | €0 | -€817 | -100.0% |
| Remuneration, social security and pensions | 62 | €214 | €258 | +€44 | +20.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,573 | €6,922 | +€349 | +5.3% |
| Other operating charges | 640/8 | €906 | €458 | -€448 | -49.5% |
| Gross operating margin | 9900 | €118,778 | €102,927 | -€15,851 | -13.3% |
| Operating profit (loss) | 9901 | €111,085 | €95,289 | -€15,796 | -14.2% |
| Financial income | 75/76B | €85 | €0 | -€85 | -100.0% |
| Recurring financial income | 75 | €85 | €0 | -€85 | -100.0% |
| Financial charges | 65/66B | €5,204 | €6,061 | +€857 | +16.5% |
| Recurring financial charges | 65 | €5,204 | €6,061 | +€857 | +16.5% |
| Profit (loss) for the period before taxes | 9903 | €105,966 | €89,228 | -€16,738 | -15.8% |
| Income taxes | 67/77 | €23,407 | €24,507 | +€1,101 | +4.7% |
| Profit (loss) for the period | 9904 | €82,560 | €64,721 | -€17,839 | -21.6% |
| Profit (loss) for the period to be appropriated | 9905 | €82,560 | €64,721 | -€17,839 | -21.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.