vConsultants: 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.
vConsultants
Largest movements
- Cash -€59,073
down €59,073 (-80.9%), from €72,975 to €13,902
mainly Other debts (-€51,985) and Net result for the year (-€34,182)
- Tangible fixed assets -€26,907
down €26,907 (-45.0%), from €59,788 to €32,881
of which Furniture and vehicles: -€20,256
- Receivables within one year -€14,527
down €14,527 (-94.7%), from €15,334 to €808
of which Trade receivables: -€14,780
- Other debts -€51,985
down €51,985 (-40.7%), from €127,767 to €75,783
- Profit (loss) carried forward -€34,182
down €34,182 (-52.8%), from -€64,737 to -€98,919
- Trade debts -€13,230
down €13,230 (-90.1%), from €14,684 to €1,454
- Gross operating margin -€19,449
down €19,449 (-85.7%), from €22,700 to €3,251
- Financial charges -€369
down €369 (-3.5%), from €10,644 to €10,275
- Depreciation +€274
up €274 (+1.0%), from €26,633 to €26,907
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 | €153,098 | €52,591 | -€100,507 | -65.6% |
| Fixed assets | 21/28 | €64,788 | €37,881 | -€26,907 | -41.5% |
| Tangible fixed assets | 22/27 | €59,788 | €32,881 | -€26,907 | -45.0% |
| Plant, machinery and equipment | 23 | €28,461 | €21,809 | -€6,652 | -23.4% |
| Furniture and vehicles | 24 | €31,328 | €11,072 | -€20,256 | -64.7% |
| Financial fixed assets | 28 | €5,000 | €5,000 | = | 0.0% |
| Current assets | 29/58 | €88,309 | €14,710 | -€73,600 | -83.3% |
| Amounts receivable within one year | 40/41 | €15,334 | €808 | -€14,527 | -94.7% |
| Trade receivables | 40 | €14,780 | - | -€14,780 | |
| Other amounts receivable | 41 | €554 | €808 | +€254 | +45.8% |
| Cash at bank and in hand | 54/58 | €72,975 | €13,902 | -€59,073 | -80.9% |
| Total equity and liabilities | 10/49 | €153,098 | €52,591 | -€100,507 | -65.6% |
| Equity | 10/15 | €7,594 | -€26,588 | -€34,182 | |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €53,731 | €53,731 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Other | 1319 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €20,871 | €20,871 | = | 0.0% |
| Distributable reserves | 133 | €31,000 | €31,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€64,737 | -€98,919 | -€34,182 | -52.8% |
| Amounts payable | 17/49 | €145,504 | €79,179 | -€66,325 | -45.6% |
| Amounts payable within one year | 42/48 | €145,484 | €79,088 | -€66,397 | -45.6% |
| Trade debts | 44 | €14,684 | €1,454 | -€13,230 | -90.1% |
| Suppliers | 440/4 | €14,684 | €1,454 | -€13,230 | -90.1% |
| Taxes, remuneration and social security | 45 | €3,033 | €1,851 | -€1,182 | -39.0% |
| Taxes | 450/3 | €3,033 | €1,851 | -€1,182 | -39.0% |
| Other amounts payable | 47/48 | €127,767 | €75,783 | -€51,985 | -40.7% |
| Accrued charges and deferred income | 492/3 | €20 | €91 | +€71 | +359% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €26,633 | €26,907 | +€274 | +1.0% |
| Other operating charges | 640/8 | - | €126 | +€126 | |
| Gross operating margin | 9900 | €22,700 | €3,251 | -€19,449 | -85.7% |
| Operating profit (loss) | 9901 | -€3,933 | -€23,782 | -€19,849 | -505% |
| Financial charges | 65/66B | €10,644 | €10,275 | -€369 | -3.5% |
| Recurring financial charges | 65 | €10,644 | €10,275 | -€369 | -3.5% |
| Profit (loss) for the period before taxes | 9903 | -€14,577 | -€34,057 | -€19,480 | -134% |
| Income taxes | 67/77 | €122 | €125 | +€3 | +2.1% |
| Profit (loss) for the period | 9904 | -€14,699 | -€34,182 | -€19,483 | -133% |
| Profit (loss) for the period to be appropriated | 9905 | -€14,699 | -€34,182 | -€19,483 | -133% |
Source: filed annual accounts (NBB), financial years ended 30 December 2024 and 30 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.