VariTech 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.
VariTech Consulting
Largest movements
- Receivables within one year +€70,085
up €70,085 (+195%), from €35,973 to €106,058
- Tangible fixed assets -€13,675
down €13,675 (-73.8%), from €18,522 to €4,847
of which Furniture and vehicles: -€12,479
- Cash +€1,529
up €1,529 (+8.9%), from €17,104 to €18,632
mainly Net result for the year (+€52,107) and Tax, wage and social debts (+€18,687)
- Reserves +€53,685
up €53,685 (+160%), from €33,500 to €87,185
- Tax, wage and social debts +€18,687
up €18,687 (+195%), from €9,604 to €28,291
- Debts after one year -€8,416
down €8,416 (-79.6%), from €10,575 to €2,159
- Other debts -€6,108
down €6,108 (-83.2%), from €7,345 to €1,238
- Profit (loss) carried forward -€1,578
no longer reported in 2025 (was €1,578)
- Gross operating margin +€65,277
up €65,277 (+232%), from €28,155 to €93,432
- Taxes +€19,628
up €19,628 (+352%), from €5,573 to €25,200
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 | €71,825 | €129,760 | +€57,935 | +80.7% |
| Fixed assets | 21/28 | €18,522 | €4,847 | -€13,675 | -73.8% |
| Tangible fixed assets | 22/27 | €18,522 | €4,847 | -€13,675 | -73.8% |
| Plant, machinery and equipment | 23 | €1,188 | €692 | -€496 | -41.7% |
| Furniture and vehicles | 24 | €14,056 | €1,577 | -€12,479 | -88.8% |
| Other tangible fixed assets | 26 | €3,278 | €2,578 | -€700 | -21.4% |
| Current assets | 29/58 | €53,303 | €124,913 | +€71,610 | +134% |
| Amounts receivable within one year | 40/41 | €35,973 | €106,058 | +€70,085 | +195% |
| Trade receivables | 40 | €35,973 | €106,058 | +€70,085 | +195% |
| Cash at bank and in hand | 54/58 | €17,104 | €18,632 | +€1,529 | +8.9% |
| Deferred charges and accrued income | 490/1 | €226 | €222 | -€3 | -1.5% |
| Total equity and liabilities | 10/49 | €71,825 | €129,760 | +€57,935 | +80.7% |
| Equity | 10/15 | €35,128 | €87,235 | +€52,107 | +148% |
| Contributions | 10/11 | €50 | €50 | = | 0.0% |
| Reserves | 13 | €33,500 | €87,185 | +€53,685 | +160% |
| Distributable reserves | 133 | €33,500 | €87,185 | +€53,685 | +160% |
| Profit (loss) carried forward | 14 | €1,578 | - | -€1,578 | |
| Amounts payable | 17/49 | €36,697 | €42,525 | +€5,828 | +15.9% |
| Amounts payable after more than one year | 17 | €10,575 | €2,159 | -€8,416 | -79.6% |
| Financial debts | 170/4 | €10,575 | €2,159 | -€8,416 | -79.6% |
| Amounts payable within one year | 42/48 | €26,122 | €40,366 | +€14,244 | +54.5% |
| Current portion of amounts payable after more than one year | 42 | €8,075 | €8,416 | +€341 | +4.2% |
| Trade debts | 44 | €1,098 | €2,422 | +€1,324 | +121% |
| Suppliers | 440/4 | €1,098 | €2,422 | +€1,324 | +121% |
| Taxes, remuneration and social security | 45 | €9,604 | €28,291 | +€18,687 | +195% |
| Taxes | 450/3 | €9,604 | €28,291 | +€18,687 | +195% |
| Other amounts payable | 47/48 | €7,345 | €1,238 | -€6,108 | -83.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,001 | €13,675 | +€674 | +5.2% |
| Other operating charges | 640/8 | €1,126 | €1,764 | +€638 | +56.7% |
| Gross operating margin | 9900 | €28,155 | €93,432 | +€65,277 | +232% |
| Operating profit (loss) | 9901 | €14,029 | €77,993 | +€63,964 | +456% |
| Financial income | 75/76B | - | €3 | +€3 | |
| Recurring financial income | 75 | - | €3 | +€3 | |
| Financial charges | 65/66B | €1,063 | €688 | -€375 | -35.3% |
| Recurring financial charges | 65 | €1,063 | €688 | -€375 | -35.3% |
| Profit (loss) for the period before taxes | 9903 | €12,966 | €77,308 | +€64,342 | +496% |
| Income taxes | 67/77 | €5,573 | €25,200 | +€19,628 | +352% |
| Profit (loss) for the period | 9904 | €7,393 | €52,107 | +€44,714 | +605% |
| Profit (loss) for the period to be appropriated | 9905 | €7,393 | €52,107 | +€44,714 | +605% |
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 15 October 2026 via checked.be.