VB Conseils: 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.
VB Conseils
Largest movements
- Current assets -€174,552
down €174,552 (-57.6%), from €303,093 to €128,541
of which Receivables within one year: -€161,853
- Debts within one year -€131,827
down €131,827 (-94.8%), from €139,118 to €7,292
- Debts after one year -€42,946
no longer reported in 2022 (was €42,946)
- Provisions +€3,775
new in 2022: €3,775
- Profit (loss) carried forward -€3,554
down €3,554 (-23.8%), from €14,963 to €11,409
- Gross operating margin -€213,079
down €213,079, from €211,482 to -€1,597
- Taxes -€34,374
down €34,374 (-87.7%), from €39,190 to €4,817
- Financial income +€7,639
new in 2022: €7,639
- Provisions +€3,775
new in 2022: €3,775
From the 2018 result to the 2022 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
A cash bridge needs two consecutive fiscal years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2018 | 2022 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €303,273 | €128,721 | -€174,552 | -57.6% |
| Fixed assets | 21/28 | €180 | €180 | = | 0.0% |
| Intangible fixed assets | 21 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €0 | - | = | |
| Financial fixed assets | 28 | €180 | €180 | = | 0.0% |
| Current assets | 29/58 | €303,093 | €128,541 | -€174,552 | -57.6% |
| Amounts receivable within one year | 40/41 | €290,394 | €128,541 | -€161,853 | -55.7% |
| Other amounts receivable | 41 | - | €128,541 | +€128,541 | |
| Cash at bank and in hand | 54/58 | €15 | - | -€15 | |
| Total equity and liabilities | 10/49 | €303,273 | €128,721 | -€174,552 | -57.6% |
| Equity | 10/15 | €121,208 | €117,654 | -€3,554 | -2.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €87,645 | €87,645 | = | 0.0% |
| Non-distributable reserves | 130/1 | - | €1,860 | +€1,860 | |
| Reserves not available under the articles | 1311 | - | €1,860 | +€1,860 | |
| Tax-exempt reserves | 132 | - | €485 | +€485 | |
| Distributable reserves | 133 | - | €85,300 | +€85,300 | |
| Profit (loss) carried forward | 14 | €14,963 | €11,409 | -€3,554 | -23.8% |
| Provisions and deferred taxes | 16 | - | €3,775 | +€3,775 | |
| Provisions for liabilities and charges | 160/5 | - | €3,775 | +€3,775 | |
| Taxes | 161 | - | €3,775 | +€3,775 | |
| Amounts payable | 17/49 | €182,065 | €7,292 | -€174,773 | -96.0% |
| Amounts payable after more than one year | 17 | €42,946 | - | -€42,946 | |
| Amounts payable within one year | 42/48 | €139,118 | €7,292 | -€131,827 | -94.8% |
| Financial debts | 43 | - | €1,315 | +€1,315 | |
| Credit institutions | 430/8 | - | €1,315 | +€1,315 | |
| Trade debts | 44 | €17,294 | €1,035 | -€16,259 | -94.0% |
| Suppliers | 440/4 | - | €1,035 | +€1,035 | |
| Taxes, remuneration and social security | 45 | - | €4,942 | +€4,942 | |
| Taxes | 450/3 | - | €4,942 | +€4,942 | |
| Turnover | 70 | - | €0 | = | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €0 | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €0 | - | = | |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | - | €3,775 | +€3,775 | |
| Other operating charges | 640/8 | - | €125 | +€125 | |
| Gross operating margin | 9900 | €211,482 | -€1,597 | -€213,079 | |
| Operating profit (loss) | 9901 | €131,361 | -€5,497 | -€136,858 | |
| Financial income | 75/76B | - | €7,639 | +€7,639 | |
| Recurring financial income | 75 | €7,635 | €7,639 | +€4 | +0.1% |
| Financial charges | 65/66B | - | €295 | +€295 | |
| Recurring financial charges | 65 | €7,835 | €295 | -€7,540 | -96.2% |
| Profit (loss) for the period before taxes | 9903 | €131,161 | €1,847 | -€129,313 | -98.6% |
| Income taxes | 67/77 | €39,190 | €4,817 | -€34,374 | -87.7% |
| Profit (loss) for the period | 9904 | €91,971 | -€2,969 | -€94,940 | |
| Profit (loss) for the period to be appropriated | 9905 | €91,971 | -€2,969 | -€94,940 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2018 and 31 December 2022. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.