VBB CONSULT: 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.
VBB CONSULT
Largest movements
- Cash +€2,255
up €2,255 (+13.1%), from €17,160 to €19,415
mainly Net result for the year (+€5,887) and Depreciation (+€1,117)
- Profit (loss) carried forward +€5,887
up €5,887 (+33.8%), from €17,434 to €23,321
- Tax, wage and social debts -€3,374
down €3,374 (-29.9%), from €11,283 to €7,909
- Gross operating margin +€14,474
up €14,474, from -€1,657 to €12,817
- Taxes +€2,785
up €2,785 (+573.0%), from €486 to €3,271
- Depreciation +€510
up €510 (+84.0%), from €607 to €1,117
- Financial charges +€492
up €492 (+35.3%), from €1,395 to €1,887
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.
Cash bridge derived
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 | €49,306 | €52,205 | +€2,899 | +5.9% |
| Fixed assets | 21/28 | €1,205 | €1,628 | +€423 | +35.1% |
| Tangible fixed assets | 22/27 | €1,205 | €1,628 | +€423 | +35.1% |
| Furniture and vehicles | 24 | €1,205 | €1,628 | +€423 | +35.1% |
| Current assets | 29/58 | €48,101 | €50,577 | +€2,476 | +5.1% |
| Amounts receivable within one year | 40/41 | €30,941 | €31,162 | +€221 | +0.7% |
| Trade receivables | 40 | €14,721 | €15,326 | +€605 | +4.1% |
| Other amounts receivable | 41 | €16,220 | €15,836 | -€384 | -2.4% |
| Cash at bank and in hand | 54/58 | €17,160 | €19,415 | +€2,255 | +13.1% |
| Total equity and liabilities | 10/49 | €49,306 | €52,205 | +€2,899 | +5.9% |
| Equity | 10/15 | €37,894 | €43,781 | +€5,887 | +15.5% |
| Contributions | 10/11 | €20,460 | €20,460 | = | 0.0% |
| Profit (loss) carried forward | 14 | €17,434 | €23,321 | +€5,887 | +33.8% |
| Amounts payable | 17/49 | €11,412 | €8,424 | -€2,988 | -26.2% |
| Amounts payable within one year | 42/48 | €11,412 | €8,424 | -€2,988 | -26.2% |
| Trade debts | 44 | €129 | €515 | +€386 | +299.2% |
| Suppliers | 440/4 | €129 | €515 | +€386 | +299.2% |
| Taxes, remuneration and social security | 45 | €11,283 | €7,909 | -€3,374 | -29.9% |
| Taxes | 450/3 | €11,283 | €7,909 | -€3,374 | -29.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €607 | €1,117 | +€510 | +84.0% |
| Other operating charges | 640/8 | €564 | €655 | +€91 | +16.1% |
| Gross operating margin | 9900 | -€1,657 | €12,817 | +€14,474 | |
| Operating profit (loss) | 9901 | -€2,828 | €11,045 | +€13,873 | |
| Financial charges | 65/66B | €1,395 | €1,887 | +€492 | +35.3% |
| Recurring financial charges | 65 | €1,395 | €1,887 | +€492 | +35.3% |
| Profit (loss) for the period before taxes | 9903 | -€4,223 | €9,158 | +€13,381 | |
| Income taxes | 67/77 | €486 | €3,271 | +€2,785 | +573.0% |
| Profit (loss) for the period | 9904 | -€4,709 | €5,887 | +€10,596 | |
| Profit (loss) for the period to be appropriated | 9905 | -€4,709 | €5,887 | +€10,596 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.