VBDesign Consulting: 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.
VBDesign Consulting
Largest movements
- Receivables after one year +€60,824
new in 2025: €60,824
- Receivables within one year -€43,901
down €43,901 (-76.0%), from €57,728 to €13,827
of which Trade receivables: -€35,969
- Cash +€2,310
up €2,310 (+447%), from €517 to €2,827
mainly Receivables within one year (+€43,901) and Net result for the year (+€13,359)
- Reserves +€13,359
up €13,359 (+46.7%), from €28,632 to €41,991
- Advances received +€9,634
new in 2025: €9,634
- Debts after one year -€4,021
no longer reported in 2025 (was €4,021)
- Tax, wage and social debts +€1,312
up €1,312 (+8.9%), from €14,763 to €16,075
- Current portion of long-term debt -€1,257
down €1,257 (-26.0%), from €4,834 to €3,577
- Gross operating margin -€22,796
down €22,796 (-51.7%), from €44,090 to €21,294
- Taxes -€2,807
down €2,807 (-32.9%), from €8,524 to €5,717
- Other operating charges +€1,319
up €1,319 (+348%), from €379 to €1,698
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.
Derived cash bridge
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 | €58,451 | €77,477 | +€19,027 | +32.6% |
| Fixed assets | 21/28 | €206 | - | -€206 | |
| Tangible fixed assets | 22/27 | €206 | - | -€206 | |
| Furniture and vehicles | 24 | €0 | - | = | |
| Other tangible fixed assets | 26 | €206 | - | -€206 | |
| Current assets | 29/58 | €58,245 | €77,477 | +€19,233 | +33.0% |
| Amounts receivable after more than one year | 29 | - | €60,824 | +€60,824 | |
| Other amounts receivable | 291 | - | €60,824 | +€60,824 | |
| Amounts receivable within one year | 40/41 | €57,728 | €13,827 | -€43,901 | -76.0% |
| Trade receivables | 40 | €39,828 | €3,859 | -€35,969 | -90.3% |
| Other amounts receivable | 41 | €17,900 | €9,969 | -€7,931 | -44.3% |
| Cash at bank and in hand | 54/58 | €517 | €2,827 | +€2,310 | +447% |
| Total equity and liabilities | 10/49 | €58,451 | €77,477 | +€19,027 | +32.6% |
| Equity | 10/15 | €34,832 | €48,191 | +€13,359 | +38.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €28,632 | €41,991 | +€13,359 | +46.7% |
| Distributable reserves | 133 | €28,632 | €41,991 | +€13,359 | +46.7% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €23,618 | €29,287 | +€5,668 | +24.0% |
| Amounts payable after more than one year | 17 | €4,021 | - | -€4,021 | |
| Financial debts | 170/4 | €4,021 | - | -€4,021 | |
| Amounts payable within one year | 42/48 | €19,597 | €29,287 | +€9,689 | +49.4% |
| Current portion of amounts payable after more than one year | 42 | €4,834 | €3,577 | -€1,257 | -26.0% |
| Advances received on contracts in progress | 46 | - | €9,634 | +€9,634 | |
| Taxes, remuneration and social security | 45 | €14,763 | €16,075 | +€1,312 | +8.9% |
| Taxes | 450/3 | €14,763 | €16,075 | +€1,312 | +8.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €215 | €206 | -€9 | -4.4% |
| Other operating charges | 640/8 | €379 | €1,698 | +€1,319 | +348% |
| Gross operating margin | 9900 | €44,090 | €21,294 | -€22,796 | -51.7% |
| Operating profit (loss) | 9901 | €43,496 | €19,391 | -€24,105 | -55.4% |
| Financial charges | 65/66B | €424 | €316 | -€108 | -25.6% |
| Recurring financial charges | 65 | €424 | €316 | -€108 | -25.6% |
| Profit (loss) for the period before taxes | 9903 | €43,072 | €19,075 | -€23,997 | -55.7% |
| Income taxes | 67/77 | €8,524 | €5,717 | -€2,807 | -32.9% |
| Profit (loss) for the period | 9904 | €34,548 | €13,359 | -€21,189 | -61.3% |
| Profit (loss) for the period to be appropriated | 9905 | €34,548 | €13,359 | -€21,189 | -61.3% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.