VAMA 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.
VAMA CONSULTING
Largest movements
- Cash +€23,010
up €23,010 (+53.0%), from €43,410 to €66,420
mainly Other debts (+€41,748) and Net result for the year (+€38,552)
- Tangible fixed assets -€13,467
down €13,467 (-33.3%), from €40,401 to €26,934
- Receivables within one year +€2,063
up €2,063 (+56.2%), from €3,673 to €5,736
- Other debts +€41,748
new in 2025: €41,748
- Debts after one year -€16,899
down €16,899 (-34.2%), from €49,431 to €32,531
of which Financial debts: -€15,418
- Trade debts -€5,450
down €5,450 (-63.8%), from €8,548 to €3,097
- Tax, wage and social debts -€4,872
down €4,872 (-83.5%), from €5,832 to €960
- Reserves -€3,195
down €3,195 (-94.3%), from €3,387 to €192
of which Distributable reserves: -€3,195
- Gross operating margin +€43,911
up €43,911 (+179%), from €24,591 to €68,502
- Depreciation -€15,155
down €15,155 (-52.9%), from €28,623 to €13,467
- Taxes +€13,840
up €13,840 (+6,966%), from €199 to €14,039
- Financial charges -€856
down €856 (-26.7%), from €3,204 to €2,347
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 | €88,116 | €100,147 | +€12,031 | +13.7% |
| Fixed assets | 21/28 | €40,521 | €27,054 | -€13,467 | -33.2% |
| Tangible fixed assets | 22/27 | €40,401 | €26,934 | -€13,467 | -33.3% |
| Furniture and vehicles | 24 | €40,401 | €26,934 | -€13,467 | -33.3% |
| Financial fixed assets | 28 | €120 | €120 | = | 0.0% |
| Current assets | 29/58 | €47,594 | €73,092 | +€25,498 | +53.6% |
| Amounts receivable within one year | 40/41 | €3,673 | €5,736 | +€2,063 | +56.2% |
| Other amounts receivable | 41 | €3,673 | €5,736 | +€2,063 | +56.2% |
| Cash at bank and in hand | 54/58 | €43,410 | €66,420 | +€23,010 | +53.0% |
| Deferred charges and accrued income | 490/1 | €511 | €937 | +€425 | +83.2% |
| Total equity and liabilities | 10/49 | €88,116 | €100,147 | +€12,031 | +13.7% |
| Equity | 10/15 | €9,587 | €6,392 | -€3,195 | -33.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €3,387 | €192 | -€3,195 | -94.3% |
| Tax-exempt reserves | 132 | €192 | €192 | = | 0.0% |
| Distributable reserves | 133 | €3,195 | - | -€3,195 | |
| Amounts payable | 17/49 | €78,528 | €93,755 | +€15,226 | +19.4% |
| Amounts payable after more than one year | 17 | €49,431 | €32,531 | -€16,899 | -34.2% |
| Financial debts | 170/4 | €38,132 | €22,714 | -€15,418 | -40.4% |
| Other amounts payable | 178/9 | €11,299 | €9,817 | -€1,481 | -13.1% |
| Amounts payable within one year | 42/48 | €29,097 | €61,223 | +€32,126 | +110% |
| Current portion of amounts payable after more than one year | 42 | €14,718 | €15,418 | +€701 | +4.8% |
| Trade debts | 44 | €8,548 | €3,097 | -€5,450 | -63.8% |
| Suppliers | 440/4 | €8,548 | €3,097 | -€5,450 | -63.8% |
| Taxes, remuneration and social security | 45 | €5,832 | €960 | -€4,872 | -83.5% |
| Taxes | 450/3 | €5,832 | €960 | -€4,872 | -83.5% |
| Other amounts payable | 47/48 | - | €41,748 | +€41,748 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €28,623 | €13,467 | -€15,155 | -52.9% |
| Other operating charges | 640/8 | €609 | €359 | -€249 | -41.0% |
| Gross operating margin | 9900 | €24,591 | €68,502 | +€43,911 | +179% |
| Operating profit (loss) | 9901 | -€4,640 | €54,675 | +€59,315 | |
| Financial income | 75/76B | €99 | €263 | +€164 | +166% |
| Recurring financial income | 75 | €99 | €263 | +€164 | +166% |
| Financial charges | 65/66B | €3,204 | €2,347 | -€856 | -26.7% |
| Recurring financial charges | 65 | €3,204 | €2,347 | -€856 | -26.7% |
| Profit (loss) for the period before taxes | 9903 | -€7,745 | €52,591 | +€60,336 | |
| Income taxes | 67/77 | €199 | €14,039 | +€13,840 | +6,966% |
| Profit (loss) for the period | 9904 | -€7,944 | €38,552 | +€46,496 | |
| Profit (loss) for the period to be appropriated | 9905 | -€7,944 | €38,552 | +€46,496 |
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 26 October 2026 via checked.be.