VB INTERIOR CONSULT: 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 INTERIOR CONSULT
Largest movements
- Cash -€31,258
down €31,258 (-64.3%), from €48,601 to €17,343
mainly Trade debts (-€92,313) and Tax, wage and social debts (-€49,422)
- Tangible fixed assets -€29,461
down €29,461 (-8.2%), from €358,220 to €328,759
- Stocks and contracts +€18,616
up €18,616 (+12.0%), from €154,862 to €173,478
- Receivables within one year -€14,967
down €14,967 (-30.3%), from €49,323 to €34,356
of which Other amounts receivable: -€14,967
- Intangible fixed assets -€9,420
down €9,420 (-33.3%), from €28,260 to €18,840
- Other debts +€118,508
new in 2024: €118,508
- Trade debts -€92,313
down €92,313 (-61.4%), from €150,452 to €58,139
- Tax, wage and social debts -€49,422
down €49,422 (-63.7%), from €77,540 to €28,118
of which Taxes: -€36,400
- Debts after one year -€36,556
down €36,556 (-31.5%), from €116,008 to €79,452
- Current portion of long-term debt -€13,474
down €13,474 (-26.1%), from €51,539 to €38,064
- Gross operating margin -€8,824
down €8,824 (-4.6%), from €191,269 to €182,445
- Staff costs +€4,337
up €4,337 (+3.8%), from €114,504 to €118,841
- Depreciation -€3,583
down €3,583 (-8.0%), from €44,874 to €41,291
- Financial charges -€3,454
down €3,454 (-18.5%), from €18,711 to €15,257
- Taxes -€3,422
down €3,422 (-46.9%), from €7,297 to €3,875
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 | €678,875 | €618,918 | -€59,958 | -8.8% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €409,162 | €370,281 | -€38,881 | -9.5% |
| Intangible fixed assets | 21 | €28,260 | €18,840 | -€9,420 | -33.3% |
| Tangible fixed assets | 22/27 | €358,220 | €328,759 | -€29,461 | -8.2% |
| Land and buildings | 22 | €279,452 | €265,923 | -€13,530 | -4.8% |
| Plant, machinery and equipment | 23 | €66,523 | €57,486 | -€9,037 | -13.6% |
| Furniture and vehicles | 24 | €10,177 | €4,173 | -€6,004 | -59.0% |
| Other tangible fixed assets | 26 | €2,068 | €1,178 | -€890 | -43.1% |
| Financial fixed assets | 28 | €22,682 | €22,682 | = | 0.0% |
| Current assets | 29/58 | €269,713 | €248,637 | -€21,077 | -7.8% |
| Stocks and contracts in progress | 3 | €154,862 | €173,478 | +€18,616 | +12.0% |
| Stocks | 30/36 | €154,862 | €173,478 | +€18,616 | +12.0% |
| Amounts receivable within one year | 40/41 | €49,323 | €34,356 | -€14,967 | -30.3% |
| Trade receivables | 40 | - | €0 | = | |
| Other amounts receivable | 41 | €49,323 | €34,356 | -€14,967 | -30.3% |
| Cash at bank and in hand | 54/58 | €48,601 | €17,343 | -€31,258 | -64.3% |
| Deferred charges and accrued income | 490/1 | €16,927 | €23,461 | +€6,534 | +38.6% |
| Total equity and liabilities | 10/49 | €678,875 | €618,918 | -€59,958 | -8.8% |
| Equity | 10/15 | €245,336 | €245,169 | -€168 | -0.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €44,200 | €44,200 | = | 0.0% |
| Tax-exempt reserves | 132 | €18,000 | €18,000 | = | 0.0% |
| Distributable reserves | 133 | €26,200 | €26,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | €182,536 | €182,369 | -€168 | -0.1% |
| Amounts payable | 17/49 | €433,539 | €373,749 | -€59,790 | -13.8% |
| Amounts payable after more than one year | 17 | €116,008 | €79,452 | -€36,556 | -31.5% |
| Financial debts | 170/4 | €116,008 | €79,452 | -€36,556 | -31.5% |
| Amounts payable within one year | 42/48 | €317,531 | €282,830 | -€34,701 | -10.9% |
| Current portion of amounts payable after more than one year | 42 | €51,539 | €38,064 | -€13,474 | -26.1% |
| Financial debts | 43 | €38,000 | €40,000 | +€2,000 | +5.3% |
| Credit institutions | 430/8 | €38,000 | €40,000 | +€2,000 | +5.3% |
| Trade debts | 44 | €150,452 | €58,139 | -€92,313 | -61.4% |
| Suppliers | 440/4 | €150,452 | €58,139 | -€92,313 | -61.4% |
| Taxes, remuneration and social security | 45 | €77,540 | €28,118 | -€49,422 | -63.7% |
| Taxes | 450/3 | €55,079 | €18,679 | -€36,400 | -66.1% |
| Remuneration and social security | 454/9 | €22,461 | €9,438 | -€13,022 | -58.0% |
| Other amounts payable | 47/48 | - | €118,508 | +€118,508 | |
| Accrued charges and deferred income | 492/3 | - | €11,467 | +€11,467 | |
| Non-recurring operating income | 76A | €1,000 | - | -€1,000 | |
| Remuneration, social security and pensions | 62 | €114,504 | €118,841 | +€4,337 | +3.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €44,874 | €41,291 | -€3,583 | -8.0% |
| Other operating charges | 640/8 | €11,165 | €8,533 | -€2,632 | -23.6% |
| Gross operating margin | 9900 | €191,269 | €182,445 | -€8,824 | -4.6% |
| Operating profit (loss) | 9901 | €20,726 | €13,781 | -€6,945 | -33.5% |
| Financial income | 75/76B | €5,981 | €5,184 | -€797 | -13.3% |
| Recurring financial income | 75 | €5,981 | €5,184 | -€797 | -13.3% |
| Financial charges | 65/66B | €18,711 | €15,257 | -€3,454 | -18.5% |
| Recurring financial charges | 65 | €18,711 | €15,257 | -€3,454 | -18.5% |
| Profit (loss) for the period before taxes | 9903 | €7,996 | €3,707 | -€4,289 | -53.6% |
| Income taxes | 67/77 | €7,297 | €3,875 | -€3,422 | -46.9% |
| Profit (loss) for the period | 9904 | €699 | -€168 | -€867 | |
| Profit (loss) for the period to be appropriated | 9905 | €699 | -€168 | -€867 |
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 20 October 2026 via checked.be.