VCI 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.
VCI CONSULTING
Largest movements
- Receivables after one year +€15,164
up €15,164 (+9.6%), from €158,121 to €173,285
- Cash -€11,176
down €11,176 (-66.9%), from €16,710 to €5,534
mainly Contributions, distributions and other (-€60,000) and Receivables after one year (-€15,164)
- Receivables within one year +€8,172
up €8,172 (+23.3%), from €35,017 to €43,189
- Tangible fixed assets +€3,339
up €3,339 (+10.8%), from €30,855 to €34,194
of which Furniture and vehicles: +€3,571
- Other debts +€21,000
up €21,000 (+70.0%), from €30,000 to €51,000
- Trade debts +€14,504
up €14,504 (+563%), from €2,576 to €17,080
- Profit (loss) carried forward -€7,863
down €7,863 (-56.6%), from €13,895 to €6,032
- Tax, wage and social debts -€6,978
down €6,978 (-10.4%), from €67,182 to €60,205
- Accrued charges and deferred income -€5,165
no longer reported in 2025 (was €5,165)
- Taxes -€8,886
down €8,886 (-43.6%), from €20,392 to €11,505
- Gross operating margin -€3,905
down €3,905 (-5.3%), from €74,083 to €70,178
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 | €242,279 | €257,776 | +€15,498 | +6.4% |
| Fixed assets | 21/28 | €32,430 | €35,769 | +€3,339 | +10.3% |
| Tangible fixed assets | 22/27 | €30,855 | €34,194 | +€3,339 | +10.8% |
| Land and buildings | 22 | €1,942 | €5,486 | +€3,544 | +182% |
| Furniture and vehicles | 24 | €670 | €4,241 | +€3,571 | +533% |
| Other tangible fixed assets | 26 | €28,243 | €24,467 | -€3,776 | -13.4% |
| Financial fixed assets | 28 | €1,574 | €1,574 | = | 0.0% |
| Current assets | 29/58 | €209,849 | €222,008 | +€12,159 | +5.8% |
| Amounts receivable after more than one year | 29 | €158,121 | €173,285 | +€15,164 | +9.6% |
| Other amounts receivable | 291 | €158,121 | €173,285 | +€15,164 | +9.6% |
| Amounts receivable within one year | 40/41 | €35,017 | €43,189 | +€8,172 | +23.3% |
| Trade receivables | 40 | €35,017 | €43,189 | +€8,172 | +23.3% |
| Cash at bank and in hand | 54/58 | €16,710 | €5,534 | -€11,176 | -66.9% |
| Total equity and liabilities | 10/49 | €242,279 | €257,776 | +€15,498 | +6.4% |
| Equity | 10/15 | €137,355 | €129,492 | -€7,863 | -5.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €104,860 | €104,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €83,860 | €83,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €83,860 | €83,860 | = | 0.0% |
| Distributable reserves | 133 | €21,000 | €21,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €13,895 | €6,032 | -€7,863 | -56.6% |
| Amounts payable | 17/49 | €104,924 | €128,285 | +€23,361 | +22.3% |
| Amounts payable within one year | 42/48 | €99,759 | €128,285 | +€28,526 | +28.6% |
| Trade debts | 44 | €2,576 | €17,080 | +€14,504 | +563% |
| Suppliers | 440/4 | €2,576 | €17,080 | +€14,504 | +563% |
| Taxes, remuneration and social security | 45 | €67,182 | €60,205 | -€6,978 | -10.4% |
| Taxes | 450/3 | €67,182 | €60,205 | -€6,978 | -10.4% |
| Other amounts payable | 47/48 | €30,000 | €51,000 | +€21,000 | +70.0% |
| Accrued charges and deferred income | 492/3 | €5,165 | - | -€5,165 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,629 | €5,023 | +€395 | +8.5% |
| Other operating charges | 640/8 | €809 | €794 | -€16 | -1.9% |
| Gross operating margin | 9900 | €74,083 | €70,178 | -€3,905 | -5.3% |
| Operating profit (loss) | 9901 | €68,645 | €64,361 | -€4,284 | -6.2% |
| Financial income | 75/76B | €11 | €1 | -€10 | -87.8% |
| Recurring financial income | 75 | €11 | €1 | -€10 | -87.8% |
| Financial charges | 65/66B | €372 | €720 | +€348 | +93.5% |
| Recurring financial charges | 65 | €372 | €720 | +€348 | +93.5% |
| Profit (loss) for the period before taxes | 9903 | €68,284 | €63,642 | -€4,642 | -6.8% |
| Income taxes | 67/77 | €20,392 | €11,505 | -€8,886 | -43.6% |
| Profit (loss) for the period | 9904 | €47,892 | €52,137 | +€4,245 | +8.9% |
| Profit (loss) for the period to be appropriated | 9905 | €47,892 | €52,137 | +€4,245 | +8.9% |
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 25 October 2026 via checked.be.