VAESSEN CONSULTANCY: 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.
VAESSEN CONSULTANCY
Largest movements
- Cash +€120,018
up €120,018 (+171,454%), from €70 to €120,088
mainly Current investments (+€95,430) and Net result for the year (+€25,218)
- Current investments -€95,430
no longer reported in 2025 (was €95,430)
- Receivables within one year +€7,405
up €7,405 (+358%), from €2,069 to €9,474
- Profit (loss) carried forward +€25,218
up €25,218 (+33.4%), from €75,472 to €100,690
- Tax, wage and social debts +€3,760
up €3,760 (+900%), from €418 to €4,178
- Other debts +€1,972
up €1,972 (+46.0%), from €4,291 to €6,263
- Gross operating margin +€15,223
up €15,223 (+36.9%), from €41,288 to €56,511
- Taxes +€3,486
up €3,486 (+65.3%), from €5,337 to €8,823
- Staff costs +€700
up €700 (+4.0%), from €17,500 to €18,200
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 | €102,181 | €133,131 | +€30,950 | +30.3% |
| Fixed assets | 21/28 | €4,612 | €3,569 | -€1,043 | -22.6% |
| Tangible fixed assets | 22/27 | €4,612 | €3,569 | -€1,043 | -22.6% |
| Plant, machinery and equipment | 23 | €4,612 | €3,569 | -€1,043 | -22.6% |
| Current assets | 29/58 | €97,569 | €129,562 | +€31,993 | +32.8% |
| Amounts receivable within one year | 40/41 | €2,069 | €9,474 | +€7,405 | +358% |
| Trade receivables | 40 | €2,069 | €9,474 | +€7,405 | +358% |
| Current investments | 50/53 | €95,430 | - | -€95,430 | |
| Cash at bank and in hand | 54/58 | €70 | €120,088 | +€120,018 | +171,454% |
| Total equity and liabilities | 10/49 | €102,181 | €133,131 | +€30,950 | +30.3% |
| Equity | 10/15 | €97,472 | €122,690 | +€25,218 | +25.9% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €2,000 | €2,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €75,472 | €100,690 | +€25,218 | +33.4% |
| Amounts payable | 17/49 | €4,709 | €10,441 | +€5,732 | +122% |
| Amounts payable within one year | 42/48 | €4,709 | €10,441 | +€5,732 | +122% |
| Taxes, remuneration and social security | 45 | €418 | €4,178 | +€3,760 | +900% |
| Taxes | 450/3 | €418 | €4,178 | +€3,760 | +900% |
| Other amounts payable | 47/48 | €4,291 | €6,263 | +€1,972 | +46.0% |
| Remuneration, social security and pensions | 62 | €17,500 | €18,200 | +€700 | +4.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,165 | €3,607 | +€442 | +14.0% |
| Other operating charges | 640/8 | €569 | €519 | -€50 | -8.8% |
| Gross operating margin | 9900 | €41,288 | €56,511 | +€15,223 | +36.9% |
| Operating profit (loss) | 9901 | €20,054 | €34,185 | +€14,131 | +70.5% |
| Financial charges | 65/66B | €207 | €144 | -€63 | -30.4% |
| Recurring financial charges | 65 | €207 | €144 | -€63 | -30.4% |
| Profit (loss) for the period before taxes | 9903 | €19,847 | €34,041 | +€14,194 | +71.5% |
| Income taxes | 67/77 | €5,337 | €8,823 | +€3,486 | +65.3% |
| Profit (loss) for the period | 9904 | €14,510 | €25,218 | +€10,708 | +73.8% |
| Profit (loss) for the period to be appropriated | 9905 | €14,510 | €25,218 | +€10,708 | +73.8% |
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 19 October 2026 via checked.be.