VB-Consulting: 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-Consulting
Largest movements
- Financial fixed assets -€830,690
down €830,690 (-100.0%), from €830,690 to €0
- Cash +€587,599
up €587,599 (+281.7%), from €208,591 to €796,190
mainly Investment in fixed assets (net) (+€821,390) and Current investments (+€51,000)
- Receivables within one year +€89,466
up €89,466 (+146.0%), from €61,272 to €150,738
of which Trade receivables: +€69,514
- Current investments -€51,000
down €51,000 (-8.0%), from €635,110 to €584,110
- Receivables after one year +€43,399
up €43,399 (+5.3%), from €812,941 to €856,340
of which Trade receivables: +€639,202
- Reserves -€114,508
down €114,508 (-5.7%), from €2.0m to €1.9m
of which Distributable reserves: -€114,508
- Tax, wage and social debts -€36,909
down €36,909 (-72.9%), from €50,617 to €13,708
- Debts after one year -€35,432
down €35,432 (-57.6%), from €61,506 to €26,074
- Financial income -€662,352
down €662,352 (-88.4%), from €749,646 to €87,295
- Taxes -€92,330
down €92,330 (-85.2%), from €108,370 to €16,041
- Gross operating margin -€24,970
down €24,970 (-276.5%), from -€9,029 to -€34,000
- Depreciation +€3,352
up €3,352 (+258.4%), from €1,298 to €4,650
- Financial charges +€1,183
up €1,183 (+34.3%), from €3,449 to €4,631
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.
Cash bridge derived
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 | €2,578,994 | €2,393,626 | -€185,368 | -7.2% |
| Fixed assets | 21/28 | €830,690 | €4,650 | -€826,040 | -99.4% |
| Intangible fixed assets | 21 | - | €0 | = | |
| Tangible fixed assets | 22/27 | €0 | €4,650 | +€4,650 | |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Furniture and vehicles | 24 | - | €4,650 | +€4,650 | |
| Financial fixed assets | 28 | €830,690 | €0 | -€830,690 | -100.0% |
| Current assets | 29/58 | €1,748,303 | €2,388,976 | +€640,672 | +36.6% |
| Amounts receivable after more than one year | 29 | €812,941 | €856,340 | +€43,399 | +5.3% |
| Trade receivables | 290 | - | €639,202 | +€639,202 | |
| Other amounts receivable | 291 | €812,941 | €217,138 | -€595,803 | -73.3% |
| Stocks and contracts in progress | 3 | €28,236 | - | -€28,236 | |
| Stocks | 30/36 | €28,236 | - | -€28,236 | |
| Amounts receivable within one year | 40/41 | €61,272 | €150,738 | +€89,466 | +146.0% |
| Trade receivables | 40 | €26,562 | €96,075 | +€69,514 | +261.7% |
| Other amounts receivable | 41 | €34,711 | €54,663 | +€19,952 | +57.5% |
| Current investments | 50/53 | €635,110 | €584,110 | -€51,000 | -8.0% |
| Cash at bank and in hand | 54/58 | €208,591 | €796,190 | +€587,599 | +281.7% |
| Deferred charges and accrued income | 490/1 | €2,153 | €1,597 | -€556 | -25.8% |
| Total equity and liabilities | 10/49 | €2,578,994 | €2,393,626 | -€185,368 | -7.2% |
| Equity | 10/15 | €2,433,945 | €2,318,668 | -€115,277 | -4.7% |
| Contributions | 10/11 | €426,301 | €426,301 | = | 0.0% |
| Reserves | 13 | €2,006,876 | €1,892,367 | -€114,508 | -5.7% |
| Non-distributable reserves | 130/1 | €14,360 | €14,360 | = | 0.0% |
| Reserves not available under the articles | 1311 | €14,360 | €14,360 | = | 0.0% |
| Distributable reserves | 133 | €1,992,516 | €1,878,007 | -€114,508 | -5.7% |
| Profit (loss) carried forward | 14 | €768 | - | -€768 | |
| Amounts payable | 17/49 | €145,049 | €74,957 | -€70,092 | -48.3% |
| Amounts payable after more than one year | 17 | €61,506 | €26,074 | -€35,432 | -57.6% |
| Financial debts | 170/4 | €61,506 | €26,074 | -€35,432 | -57.6% |
| Amounts payable within one year | 42/48 | €83,543 | €48,883 | -€34,660 | -41.5% |
| Current portion of amounts payable after more than one year | 42 | €28,901 | €30,169 | +€1,268 | +4.4% |
| Trade debts | 44 | €1,520 | - | -€1,520 | |
| Suppliers | 440/4 | €1,520 | - | -€1,520 | |
| Taxes, remuneration and social security | 45 | €50,617 | €13,708 | -€36,909 | -72.9% |
| Taxes | 450/3 | €50,617 | €13,708 | -€36,909 | -72.9% |
| Other amounts payable | 47/48 | €2,505 | €5,006 | +€2,501 | +99.9% |
| Non-recurring operating income | 76A | €0 | €0 | = | |
| Remuneration, social security and pensions | 62 | €558 | €0 | -€558 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,298 | €4,650 | +€3,352 | +258.4% |
| Other operating charges | 640/8 | €4,356 | €4,604 | +€248 | +5.7% |
| Gross operating margin | 9900 | -€9,029 | -€34,000 | -€24,970 | -276.5% |
| Operating profit (loss) | 9901 | -€15,241 | -€43,254 | -€28,013 | -183.8% |
| Financial income | 75/76B | €749,646 | €87,295 | -€662,352 | -88.4% |
| Recurring financial income | 75 | €749,646 | €87,295 | -€662,352 | -88.4% |
| Financial charges | 65/66B | €3,449 | €4,631 | +€1,183 | +34.3% |
| Recurring financial charges | 65 | €3,449 | €4,631 | +€1,183 | +34.3% |
| Profit (loss) for the period before taxes | 9903 | €730,957 | €39,410 | -€691,547 | -94.6% |
| Income taxes | 67/77 | €108,370 | €16,041 | -€92,330 | -85.2% |
| Profit (loss) for the period | 9904 | €622,587 | €23,369 | -€599,218 | -96.2% |
| Profit (loss) for the period to be appropriated | 9905 | €622,587 | €23,369 | -€599,218 | -96.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.