VCTR CONSULTING: 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.
VCTR CONSULTING
Largest movements
- Receivables within one year +€2,155
new in 2025: €2,155
- Deferred charges and accrued income -€957
no longer reported in 2025 (was €957)
- Other debts +€3,524
up €3,524 (+15.0%), from €23,477 to €27,001
- Tax, wage and social debts -€2,763
down €2,763 (-81.2%), from €3,403 to €640
of which Taxes: -€2,763
- Profit (loss) carried forward +€827
up €827 (+1.4%), from -€59,562 to -€58,734
- Trade debts -€440
down €440 (-4.2%), from €10,413 to €9,973
- Gross operating margin +€20,170
up €20,170, from -€19,289 to €881
- Financial charges -€5,256
down €5,256 (-99.0%), from €5,309 to €53
- Other operating charges -€772
no longer reported in 2025 (was €772)
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 | €21,089 | €22,238 | +€1,149 | +5.4% |
| Fixed assets | 21/28 | €20,050 | €20,050 | = | 0.0% |
| Financial fixed assets | 28 | €20,050 | €20,050 | = | 0.0% |
| Current assets | 29/58 | €1,039 | €2,188 | +€1,149 | +110.5% |
| Amounts receivable within one year | 40/41 | - | €2,155 | +€2,155 | |
| Trade receivables | 40 | - | €2,155 | +€2,155 | |
| Cash at bank and in hand | 54/58 | €82 | €33 | -€49 | -59.4% |
| Deferred charges and accrued income | 490/1 | €957 | - | -€957 | |
| Total equity and liabilities | 10/49 | €21,089 | €22,238 | +€1,149 | +5.4% |
| Equity | 10/15 | -€53,562 | -€52,734 | +€827 | +1.5% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€59,562 | -€58,734 | +€827 | +1.4% |
| Amounts payable | 17/49 | €74,651 | €74,973 | +€321 | +0.4% |
| Amounts payable after more than one year | 17 | €37,358 | €37,358 | = | 0.0% |
| Financial debts | 170/4 | €37,358 | €37,358 | = | 0.0% |
| Amounts payable within one year | 42/48 | €37,293 | €37,614 | +€321 | +0.9% |
| Trade debts | 44 | €10,413 | €9,973 | -€440 | -4.2% |
| Suppliers | 440/4 | €10,413 | €9,973 | -€440 | -4.2% |
| Taxes, remuneration and social security | 45 | €3,403 | €640 | -€2,763 | -81.2% |
| Taxes | 450/3 | €2,763 | - | -€2,763 | |
| Remuneration and social security | 454/9 | €640 | €640 | = | 0.0% |
| Other amounts payable | 47/48 | €23,477 | €27,001 | +€3,524 | +15.0% |
| Other operating charges | 640/8 | €772 | - | -€772 | |
| Gross operating margin | 9900 | -€19,289 | €881 | +€20,170 | |
| Operating profit (loss) | 9901 | -€20,061 | €881 | +€20,942 | |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €5,309 | €53 | -€5,256 | -99.0% |
| Recurring financial charges | 65 | €5,309 | €53 | -€5,256 | -99.0% |
| Profit (loss) for the period before taxes | 9903 | -€25,370 | €827 | +€26,198 | |
| Income taxes | 67/77 | €191 | - | -€191 | |
| Profit (loss) for the period | 9904 | -€25,561 | €827 | +€26,389 | |
| Profit (loss) for the period to be appropriated | 9905 | -€25,561 | €827 | +€26,389 |
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 7 October 2026 via checked.be.