VARIA 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.
VARIA CONSULTING
Largest movements
- Cash +€9,736
up €9,736 (+23.8%), from €40,988 to €50,724
mainly Trade debts (+€24,618) and Net result for the year (+€20,003)
- Tangible fixed assets -€8,511
down €8,511 (-2.9%), from €290,207 to €281,696
of which Land and buildings: -€14,962
- Receivables within one year +€8,439
up €8,439 (+17.4%), from €48,364 to €56,803
of which Other amounts receivable: +€20,224
- Debts after one year -€32,656
down €32,656 (-13.6%), from €240,058 to €207,402
- Trade debts +€24,618
up €24,618 (+137%), from €18,027 to €42,645
- Reserves +€20,003
up €20,003, from €0 to €20,003
of which Distributable reserves: +€20,003
- Other debts -€19,011
down €19,011 (-100%), from €19,011 to €0
- Tax, wage and social debts +€15,668
up €15,668 (+295%), from €5,316 to €20,984
- Gross operating margin +€5,750
up €5,750 (+10.6%), from €54,366 to €60,116
- Taxes -€4,900
down €4,900 (-33.5%), from €14,646 to €9,746
- Financial income -€2,369
down €2,369 (-100%), from €2,369 to €0
- Depreciation +€2,326
up €2,326 (+16.1%), from €14,471 to €16,796
- Other operating charges +€667
up €667 (+59.0%), from €1,130 to €1,797
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 | €379,560 | €389,323 | +€9,763 | +2.6% |
| Fixed assets | 21/28 | €290,207 | €281,796 | -€8,411 | -2.9% |
| Tangible fixed assets | 22/27 | €290,207 | €281,696 | -€8,511 | -2.9% |
| Land and buildings | 22 | €285,610 | €270,648 | -€14,962 | -5.2% |
| Plant, machinery and equipment | 23 | - | €3,766 | +€3,766 | |
| Furniture and vehicles | 24 | €4,598 | €7,282 | +€2,685 | +58.4% |
| Financial fixed assets | 28 | €0 | €100 | +€100 | |
| Current assets | 29/58 | €89,353 | €107,527 | +€18,175 | +20.3% |
| Amounts receivable within one year | 40/41 | €48,364 | €56,803 | +€8,439 | +17.4% |
| Trade receivables | 40 | €43,352 | €31,568 | -€11,785 | -27.2% |
| Other amounts receivable | 41 | €5,012 | €25,236 | +€20,224 | +404% |
| Cash at bank and in hand | 54/58 | €40,988 | €50,724 | +€9,736 | +23.8% |
| Total equity and liabilities | 10/49 | €379,560 | €389,323 | +€9,763 | +2.6% |
| Equity | 10/15 | €64,134 | €84,137 | +€20,003 | +31.2% |
| Contributions | 10/11 | €40,000 | €40,000 | = | 0.0% |
| Reserves | 13 | €0 | €20,003 | +€20,003 | |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Tax-exempt reserves | 132 | €0 | - | = | |
| Distributable reserves | 133 | €0 | €20,003 | +€20,003 | |
| Profit (loss) carried forward | 14 | €24,134 | €24,134 | = | 0.0% |
| Amounts payable | 17/49 | €315,426 | €305,187 | -€10,240 | -3.2% |
| Amounts payable after more than one year | 17 | €240,058 | €207,402 | -€32,656 | -13.6% |
| Financial debts | 170/4 | €240,058 | €207,402 | -€32,656 | -13.6% |
| Amounts payable within one year | 42/48 | €73,869 | €96,285 | +€22,416 | +30.3% |
| Current portion of amounts payable after more than one year | 42 | €31,515 | €32,656 | +€1,141 | +3.6% |
| Trade debts | 44 | €18,027 | €42,645 | +€24,618 | +137% |
| Suppliers | 440/4 | €18,027 | €42,645 | +€24,618 | +137% |
| Taxes, remuneration and social security | 45 | €5,316 | €20,984 | +€15,668 | +295% |
| Taxes | 450/3 | €5,316 | €20,984 | +€15,668 | +295% |
| Other amounts payable | 47/48 | €19,011 | €0 | -€19,011 | -100% |
| Accrued charges and deferred income | 492/3 | €1,500 | €1,500 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,471 | €16,796 | +€2,326 | +16.1% |
| Other operating charges | 640/8 | €1,130 | €1,797 | +€667 | +59.0% |
| Gross operating margin | 9900 | €54,366 | €60,116 | +€5,750 | +10.6% |
| Operating profit (loss) | 9901 | €38,765 | €41,523 | +€2,757 | +7.1% |
| Financial income | 75/76B | €2,369 | €0 | -€2,369 | -100% |
| Recurring financial income | 75 | €2,369 | €0 | -€2,369 | -100% |
| Financial charges | 65/66B | €11,222 | €11,774 | +€551 | +4.9% |
| Recurring financial charges | 65 | €11,222 | €11,774 | +€551 | +4.9% |
| Profit (loss) for the period before taxes | 9903 | €29,912 | €29,749 | -€163 | -0.5% |
| Income taxes | 67/77 | €14,646 | €9,746 | -€4,900 | -33.5% |
| Profit (loss) for the period | 9904 | €15,266 | €20,003 | +€4,737 | +31.0% |
| Transfer from tax-exempt reserves | 789 | €37,500 | €0 | -€37,500 | -100% |
| Profit (loss) for the period to be appropriated | 9905 | €52,766 | €20,003 | -€32,763 | -62.1% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.