VB Consult Malmedy: 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 Consult Malmedy
Largest movements
- Receivables within one year +€43,096
up €43,096 (+120%), from €35,939 to €79,035
of which Trade receivables: +€23,097
- Cash +€32,478
up €32,478 (+1,556%), from €2,087 to €34,564
mainly Net result for the year (+€50,699) and Trade debts (+€20,840)
- Tangible fixed assets +€10,055
up €10,055 (+2,147%), from €468 to €10,523
- Profit (loss) carried forward +€50,699
new in 2024: €50,699
- Trade debts +€20,840
up €20,840 (+1,391%), from €1,498 to €22,338
- Tax, wage and social debts +€16,073
up €16,073 (+53.4%), from €30,076 to €46,149
of which Taxes: +€15,323
- Other debts -€1,981
no longer reported in 2024 (was €1,981)
- Gross operating margin +€38,400
up €38,400 (+136%), from €28,206 to €66,606
- Taxes +€7,452
up €7,452 (+110%), from €6,795 to €14,247
- Depreciation +€1,073
up €1,073 (+416%), from €258 to €1,331
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €38,555 | €124,186 | +€85,630 | +222% |
| Fixed assets | 21/28 | €468 | €10,523 | +€10,055 | +2,147% |
| Tangible fixed assets | 22/27 | €468 | €10,523 | +€10,055 | +2,147% |
| Furniture and vehicles | 24 | €468 | €10,523 | +€10,055 | +2,147% |
| Current assets | 29/58 | €38,087 | €113,663 | +€75,576 | +198% |
| Amounts receivable within one year | 40/41 | €35,939 | €79,035 | +€43,096 | +120% |
| Trade receivables | 40 | €35,939 | €59,037 | +€23,097 | +64.3% |
| Other amounts receivable | 41 | - | €19,999 | +€19,999 | |
| Cash at bank and in hand | 54/58 | €2,087 | €34,564 | +€32,478 | +1,556% |
| Deferred charges and accrued income | 490/1 | €61 | €64 | +€2 | +3.7% |
| Total equity and liabilities | 10/49 | €38,555 | €124,186 | +€85,630 | +222% |
| Equity | 10/15 | €5,000 | €55,699 | +€50,699 | +1,014% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | €50,699 | +€50,699 | |
| Amounts payable | 17/49 | €33,555 | €68,487 | +€34,932 | +104% |
| Amounts payable within one year | 42/48 | €33,555 | €68,487 | +€34,932 | +104% |
| Trade debts | 44 | €1,498 | €22,338 | +€20,840 | +1,391% |
| Suppliers | 440/4 | €1,498 | €22,338 | +€20,840 | +1,391% |
| Taxes, remuneration and social security | 45 | €30,076 | €46,149 | +€16,073 | +53.4% |
| Taxes | 450/3 | €27,326 | €42,649 | +€15,323 | +56.1% |
| Remuneration and social security | 454/9 | €2,750 | €3,500 | +€750 | +27.3% |
| Other amounts payable | 47/48 | €1,981 | - | -€1,981 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €258 | €1,331 | +€1,073 | +416% |
| Other operating charges | 640/8 | €463 | €392 | -€71 | -15.3% |
| Gross operating margin | 9900 | €28,206 | €66,606 | +€38,400 | +136% |
| Operating profit (loss) | 9901 | €27,486 | €64,883 | +€37,397 | +136% |
| Financial income | 75/76B | €846 | €438 | -€408 | -48.2% |
| Recurring financial income | 75 | €846 | €438 | -€408 | -48.2% |
| Financial charges | 65/66B | €652 | €376 | -€277 | -42.4% |
| Recurring financial charges | 65 | €652 | €376 | -€277 | -42.4% |
| Profit (loss) for the period before taxes | 9903 | €27,679 | €64,946 | +€37,266 | +135% |
| Income taxes | 67/77 | €6,795 | €14,247 | +€7,452 | +110% |
| Profit (loss) for the period | 9904 | €20,884 | €50,699 | +€29,815 | +143% |
| Profit (loss) for the period to be appropriated | 9905 | €20,884 | €50,699 | +€29,815 | +143% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 21 October 2026 via checked.be.