VBR 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.
VBR Consult
Largest movements
- Cash +€44,622
up €44,622 (+1784.9%), from €2,500 to €47,122
mainly Net result for the year (+€43,865) and Tax, wage and social debts (+€20,963)
- Receivables within one year +€17,458
up €17,458 (+3201.9%), from €545 to €18,003
of which Trade receivables: +€18,003
- Profit (loss) carried forward +€43,865
up €43,865, from -€2,752 to €41,113
- Tax, wage and social debts +€20,963
new in 2025: €20,963
of which Taxes: +€18,623
- Contributions -€2,500
down €2,500 (-100.0%), from €2,500 to €0
- Trade debts +€1,829
new in 2025: €1,829
- Other debts -€1,675
down €1,675 (-50.8%), from €3,297 to €1,622
- Gross operating margin +€63,468
up €63,468, from -€2,752 to €60,716
- Taxes +€13,071
new in 2025: €13,071
- Financial charges +€3,578
new in 2025: €3,578
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 | €3,045 | €65,528 | +€62,483 | +2051.8% |
| Current assets | 29/58 | €3,045 | €65,528 | +€62,483 | +2051.8% |
| Amounts receivable within one year | 40/41 | €545 | €18,003 | +€17,458 | +3201.9% |
| Trade receivables | 40 | - | €18,003 | +€18,003 | |
| Other amounts receivable | 41 | €545 | €0 | -€545 | -100.0% |
| Cash at bank and in hand | 54/58 | €2,500 | €47,122 | +€44,622 | +1784.9% |
| Deferred charges and accrued income | 490/1 | - | €404 | +€404 | |
| Total equity and liabilities | 10/49 | €3,045 | €65,528 | +€62,483 | +2051.8% |
| Equity | 10/15 | -€252 | €41,113 | +€41,365 | |
| Contributions | 10/11 | €2,500 | €0 | -€2,500 | -100.0% |
| Profit (loss) carried forward | 14 | -€2,752 | €41,113 | +€43,865 | |
| Amounts payable | 17/49 | €3,297 | €24,415 | +€21,118 | +640.5% |
| Amounts payable within one year | 42/48 | €3,297 | €24,415 | +€21,118 | +640.5% |
| Trade debts | 44 | - | €1,829 | +€1,829 | |
| Suppliers | 440/4 | - | €1,829 | +€1,829 | |
| Taxes, remuneration and social security | 45 | - | €20,963 | +€20,963 | |
| Taxes | 450/3 | - | €18,623 | +€18,623 | |
| Remuneration and social security | 454/9 | - | €2,340 | +€2,340 | |
| Other amounts payable | 47/48 | €3,297 | €1,622 | -€1,675 | -50.8% |
| Other operating charges | 640/8 | - | €201 | +€201 | |
| Gross operating margin | 9900 | -€2,752 | €60,716 | +€63,468 | |
| Operating profit (loss) | 9901 | -€2,752 | €60,515 | +€63,267 | |
| Financial charges | 65/66B | - | €3,578 | +€3,578 | |
| Recurring financial charges | 65 | - | €3,578 | +€3,578 | |
| Profit (loss) for the period before taxes | 9903 | -€2,752 | €56,936 | +€59,688 | |
| Income taxes | 67/77 | - | €13,071 | +€13,071 | |
| Profit (loss) for the period | 9904 | -€2,752 | €43,865 | +€46,617 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,752 | €43,865 | +€46,617 |
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 8 October 2026 via checked.be.