VB CLINICAL 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.
VB CLINICAL CONSULTING
Largest movements
- Cash +€32,971
up €32,971 (+74.0%), from €44,573 to €77,545
mainly Net result for the year (+€41,563) and Tax, wage and social debts (+€3,103)
- Receivables within one year +€12,841
up €12,841 (+93.6%), from €13,724 to €26,565
of which Trade receivables: +€10,849
- Reserves +€41,563
up €41,563 (+103%), from €40,213 to €81,775
- Tax, wage and social debts +€3,103
up €3,103 (+232%), from €1,338 to €4,440
- Other debts +€1,532
up €1,532 (+40.9%), from €3,749 to €5,281
No income-statement line moved by more than 1% of the activity.
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 | €60,428 | €106,523 | +€46,095 | +76.3% |
| Fixed assets | 21/28 | €2,053 | €1,824 | -€229 | -11.2% |
| Tangible fixed assets | 22/27 | €2,053 | €1,824 | -€229 | -11.2% |
| Plant, machinery and equipment | 23 | €2,053 | €1,824 | -€229 | -11.2% |
| Current assets | 29/58 | €58,375 | €104,699 | +€46,324 | +79.4% |
| Amounts receivable within one year | 40/41 | €13,724 | €26,565 | +€12,841 | +93.6% |
| Trade receivables | 40 | €12,675 | €23,524 | +€10,849 | +85.6% |
| Other amounts receivable | 41 | €1,049 | €3,041 | +€1,992 | +190% |
| Cash at bank and in hand | 54/58 | €44,573 | €77,545 | +€32,971 | +74.0% |
| Deferred charges and accrued income | 490/1 | €78 | €590 | +€512 | +653% |
| Total equity and liabilities | 10/49 | €60,428 | €106,523 | +€46,095 | +76.3% |
| Equity | 10/15 | €55,213 | €96,775 | +€41,563 | +75.3% |
| Contributions | 10/11 | €15,000 | €15,000 | = | 0.0% |
| Reserves | 13 | €40,213 | €81,775 | +€41,563 | +103% |
| Distributable reserves | 133 | €40,213 | €81,775 | +€41,563 | +103% |
| Amounts payable | 17/49 | €5,216 | €9,748 | +€4,532 | +86.9% |
| Amounts payable within one year | 42/48 | €5,216 | €9,748 | +€4,532 | +86.9% |
| Trade debts | 44 | €129 | €27 | -€102 | -79.0% |
| Suppliers | 440/4 | €129 | €27 | -€102 | -79.0% |
| Taxes, remuneration and social security | 45 | €1,338 | €4,440 | +€3,103 | +232% |
| Taxes | 450/3 | €1,338 | €4,440 | +€3,103 | +232% |
| Other amounts payable | 47/48 | €3,749 | €5,281 | +€1,532 | +40.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €229 | €229 | = | 0.0% |
| Gross operating margin | 9900 | €52,048 | €52,312 | +€264 | +0.5% |
| Operating profit (loss) | 9901 | €51,818 | €52,083 | +€264 | +0.5% |
| Financial income | 75/76B | - | €45 | +€45 | |
| Recurring financial income | 75 | - | €45 | +€45 | |
| Financial charges | 65/66B | €15 | €99 | +€84 | +558% |
| Recurring financial charges | 65 | €15 | €99 | +€84 | +558% |
| Profit (loss) for the period before taxes | 9903 | €51,803 | €52,029 | +€225 | +0.4% |
| Income taxes | 67/77 | €10,338 | €10,466 | +€129 | +1.2% |
| Profit (loss) for the period | 9904 | €41,466 | €41,563 | +€97 | +0.2% |
| Profit (loss) for the period to be appropriated | 9905 | €41,466 | €41,563 | +€97 | +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 29 October 2026 via checked.be.