Vamoss Consult: 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.
Vamoss Consult
Largest movements
- Cash +€22,700
up €22,700 (+19.8%), from €114,393 to €137,093
mainly Net result for the year (+€39,722) and Tax, wage and social debts (+€12,635)
- Receivables within one year +€6,619
up €6,619 (+42.1%), from €15,729 to €22,349
of which Trade receivables: +€6,545
- Profit (loss) carried forward +€14,722
up €14,722 (+14.9%), from €98,784 to €113,505
- Tax, wage and social debts +€12,635
up €12,635 (+35.8%), from €35,320 to €47,955
of which Taxes: +€13,335
- Gross operating margin -€40,473
down €40,473 (-40.7%), from €99,536 to €59,063
- Taxes -€9,028
down €9,028 (-40.5%), from €22,296 to €13,268
- Depreciation +€1,270
up €1,270 (+65.5%), from €1,939 to €3,209
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 | €141,662 | €169,555 | +€27,893 | +19.7% |
| Fixed assets | 21/28 | €9,025 | €9,294 | +€268 | +3.0% |
| Tangible fixed assets | 22/27 | €9,025 | €9,294 | +€268 | +3.0% |
| Furniture and vehicles | 24 | €9,025 | €9,294 | +€268 | +3.0% |
| Current assets | 29/58 | €132,637 | €160,262 | +€27,625 | +20.8% |
| Amounts receivable within one year | 40/41 | €15,729 | €22,349 | +€6,619 | +42.1% |
| Trade receivables | 40 | €15,597 | €22,142 | +€6,545 | +42.0% |
| Other amounts receivable | 41 | €133 | €207 | +€74 | +55.7% |
| Cash at bank and in hand | 54/58 | €114,393 | €137,093 | +€22,700 | +19.8% |
| Deferred charges and accrued income | 490/1 | €2,514 | €820 | -€1,695 | -67.4% |
| Total equity and liabilities | 10/49 | €141,662 | €169,555 | +€27,893 | +19.7% |
| Equity | 10/15 | €101,784 | €116,505 | +€14,722 | +14.5% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €98,784 | €113,505 | +€14,722 | +14.9% |
| Amounts payable | 17/49 | €39,879 | €53,050 | +€13,171 | +33.0% |
| Amounts payable within one year | 42/48 | €39,879 | €53,050 | +€13,171 | +33.0% |
| Financial debts | 43 | - | €19 | +€19 | |
| Credit institutions | 430/8 | - | €19 | +€19 | |
| Trade debts | 44 | €2,851 | €2,682 | -€169 | -5.9% |
| Suppliers | 440/4 | €2,851 | €2,682 | -€169 | -5.9% |
| Advances received on contracts in progress | 46 | - | €44 | +€44 | |
| Taxes, remuneration and social security | 45 | €35,320 | €47,955 | +€12,635 | +35.8% |
| Taxes | 450/3 | €32,620 | €45,955 | +€13,335 | +40.9% |
| Remuneration and social security | 454/9 | €2,700 | €2,000 | -€700 | -25.9% |
| Other amounts payable | 47/48 | €1,708 | €2,351 | +€642 | +37.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,939 | €3,209 | +€1,270 | +65.5% |
| Other operating charges | 640/8 | - | €271 | +€271 | |
| Gross operating margin | 9900 | €99,536 | €59,063 | -€40,473 | -40.7% |
| Operating profit (loss) | 9901 | €97,597 | €55,583 | -€42,014 | -43.0% |
| Financial income | 75/76B | €3 | €9 | +€6 | +200.3% |
| Recurring financial income | 75 | €3 | €9 | +€6 | +200.3% |
| Financial charges | 65/66B | €3,091 | €2,602 | -€488 | -15.8% |
| Recurring financial charges | 65 | €3,091 | €2,602 | -€488 | -15.8% |
| Profit (loss) for the period before taxes | 9903 | €94,509 | €52,990 | -€41,519 | -43.9% |
| Income taxes | 67/77 | €22,296 | €13,268 | -€9,028 | -40.5% |
| Profit (loss) for the period | 9904 | €72,213 | €39,722 | -€32,492 | -45.0% |
| Profit (loss) for the period to be appropriated | 9905 | €72,213 | €39,722 | -€32,492 | -45.0% |
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 2 October 2026 via checked.be.