Vanellus 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.
Vanellus Consulting
Largest movements
- Cash -€12,514
down €12,514 (-28.9%), from €43,297 to €30,783
mainly Contributions, distributions and other (-€56,052) and Tax, wage and social debts (-€16,527)
- Receivables within one year -€12,241
down €12,241 (-38.8%), from €31,525 to €19,284
of which Trade receivables: -€11,821
- Deferred charges and accrued income +€5,560
up €5,560 (+1,402%), from €397 to €5,956
- Tangible fixed assets -€3,362
down €3,362 (-16.9%), from €19,888 to €16,525
of which Plant, machinery and equipment: -€2,329
- Tax, wage and social debts -€16,527
down €16,527 (-57.0%), from €28,988 to €12,461
- Trade debts -€3,924
no longer reported in 2025 (was €3,924)
- Accrued charges and deferred income -€3,313
no longer reported in 2025 (was €3,313)
- Other debts +€1,205
up €1,205 (+2.0%), from €58,781 to €59,986
- Gross operating margin +€3,112
up €3,112 (+4.2%), from €74,646 to €77,757
- Financial income -€1,636
down €1,636 (-100.0%), from €1,636 to €0
- Depreciation +€990
up €990 (+41.7%), from €2,372 to €3,362
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 | €95,106 | €72,547 | -€22,559 | -23.7% |
| Fixed assets | 21/28 | €19,888 | €16,525 | -€3,362 | -16.9% |
| Tangible fixed assets | 22/27 | €19,888 | €16,525 | -€3,362 | -16.9% |
| Plant, machinery and equipment | 23 | €18,433 | €16,104 | -€2,329 | -12.6% |
| Furniture and vehicles | 24 | €1,454 | €421 | -€1,033 | -71.0% |
| Current assets | 29/58 | €75,218 | €56,022 | -€19,196 | -25.5% |
| Amounts receivable within one year | 40/41 | €31,525 | €19,284 | -€12,241 | -38.8% |
| Trade receivables | 40 | €31,088 | €19,267 | -€11,821 | -38.0% |
| Other amounts receivable | 41 | €437 | €16 | -€420 | -96.3% |
| Cash at bank and in hand | 54/58 | €43,297 | €30,783 | -€12,514 | -28.9% |
| Deferred charges and accrued income | 490/1 | €397 | €5,956 | +€5,560 | +1,402% |
| Total equity and liabilities | 10/49 | €95,106 | €72,547 | -€22,559 | -23.7% |
| Equity | 10/15 | €100 | €100 | = | 0.0% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Amounts payable | 17/49 | €95,006 | €72,447 | -€22,559 | -23.7% |
| Amounts payable within one year | 42/48 | €91,693 | €72,447 | -€19,246 | -21.0% |
| Trade debts | 44 | €3,924 | - | -€3,924 | |
| Suppliers | 440/4 | €3,924 | - | -€3,924 | |
| Taxes, remuneration and social security | 45 | €28,988 | €12,461 | -€16,527 | -57.0% |
| Taxes | 450/3 | €28,988 | €12,461 | -€16,527 | -57.0% |
| Other amounts payable | 47/48 | €58,781 | €59,986 | +€1,205 | +2.0% |
| Accrued charges and deferred income | 492/3 | €3,313 | - | -€3,313 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,372 | €3,362 | +€990 | +41.7% |
| Other operating charges | 640/8 | €569 | €467 | -€102 | -17.9% |
| Gross operating margin | 9900 | €74,646 | €77,757 | +€3,112 | +4.2% |
| Operating profit (loss) | 9901 | €71,704 | €73,928 | +€2,224 | +3.1% |
| Financial income | 75/76B | €1,636 | €0 | -€1,636 | -100.0% |
| Recurring financial income | 75 | €1,636 | €0 | -€1,636 | -100.0% |
| Financial charges | 65/66B | €2,841 | €3,193 | +€352 | +12.4% |
| Recurring financial charges | 65 | €2,841 | €3,193 | +€352 | +12.4% |
| Profit (loss) for the period before taxes | 9903 | €70,499 | €70,735 | +€236 | +0.3% |
| Income taxes | 67/77 | €14,563 | €14,684 | +€120 | +0.8% |
| Profit (loss) for the period | 9904 | €55,936 | €56,052 | +€116 | +0.2% |
| Profit (loss) for the period to be appropriated | 9905 | €55,936 | €56,052 | +€116 | +0.2% |
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 15 October 2026 via checked.be.