VD SOLUTIONS: 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.
VD SOLUTIONS
Largest movements
- Cash +€19,154
up €19,154 (+1877.8%), from €1,020 to €20,174
mainly Net result for the year (+€19,551) and Deferred charges and accrued income (+€1,491)
- Receivables within one year +€2,468
up €2,468 (+822.7%), from €300 to €2,768
- Deferred charges and accrued income -€1,491
down €1,491 (-87.8%), from €1,698 to €207
- Tangible fixed assets -€1,447
down €1,447 (-33.3%), from €4,344 to €2,897
of which Furniture and vehicles: -€1,322
- Profit (loss) carried forward +€19,551
up €19,551 (+38.8%), from -€50,451 to -€30,900
- Accrued charges and deferred income -€1,842
down €1,842 (-92.1%), from €2,000 to €158
- Trade debts +€769
up €769 (+65.8%), from €1,170 to €1,939
- Gross operating margin +€24,297
up €24,297, from -€2,291 to €22,006
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 | €8,362 | €27,046 | +€18,684 | +223.4% |
| Fixed assets | 21/28 | €5,344 | €3,897 | -€1,447 | -27.1% |
| Tangible fixed assets | 22/27 | €4,344 | €2,897 | -€1,447 | -33.3% |
| Land and buildings | 22 | €1,125 | €1,000 | -€125 | -11.1% |
| Furniture and vehicles | 24 | €3,219 | €1,897 | -€1,322 | -41.1% |
| Financial fixed assets | 28 | €1,000 | €1,000 | = | 0.0% |
| Current assets | 29/58 | €3,018 | €23,149 | +€20,131 | +666.9% |
| Amounts receivable within one year | 40/41 | €300 | €2,768 | +€2,468 | +822.7% |
| Trade receivables | 40 | €300 | €2,768 | +€2,468 | +822.7% |
| Cash at bank and in hand | 54/58 | €1,020 | €20,174 | +€19,154 | +1877.8% |
| Deferred charges and accrued income | 490/1 | €1,698 | €207 | -€1,491 | -87.8% |
| Total equity and liabilities | 10/49 | €8,362 | €27,046 | +€18,684 | +223.4% |
| Equity | 10/15 | -€31,548 | -€11,997 | +€19,551 | +62.0% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €353 | €353 | +€0 | 0.0% |
| Tax-exempt reserves | 132 | €353 | €353 | +€0 | 0.0% |
| Profit (loss) carried forward | 14 | -€50,451 | -€30,900 | +€19,551 | +38.8% |
| Amounts payable | 17/49 | €39,911 | €39,043 | -€868 | -2.2% |
| Amounts payable within one year | 42/48 | €37,911 | €38,885 | +€974 | +2.6% |
| Current portion of amounts payable after more than one year | 42 | €32 | - | -€32 | |
| Trade debts | 44 | €1,170 | €1,939 | +€769 | +65.8% |
| Suppliers | 440/4 | €1,170 | €1,939 | +€769 | +65.8% |
| Other amounts payable | 47/48 | €36,709 | €36,946 | +€237 | +0.6% |
| Accrued charges and deferred income | 492/3 | €2,000 | €158 | -€1,842 | -92.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,435 | €1,447 | +€12 | +0.8% |
| Other operating charges | 640/8 | €528 | €620 | +€92 | +17.5% |
| Gross operating margin | 9900 | -€2,291 | €22,006 | +€24,297 | |
| Operating profit (loss) | 9901 | -€4,254 | €19,939 | +€24,193 | |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Non-recurring financial income | 76B | €0 | - | = | |
| Financial charges | 65/66B | €185 | €388 | +€203 | +109.5% |
| Recurring financial charges | 65 | €185 | €388 | +€203 | +109.5% |
| Profit (loss) for the period before taxes | 9903 | -€4,439 | €19,551 | +€23,990 | |
| Profit (loss) for the period | 9904 | -€4,439 | €19,551 | +€23,990 | |
| Profit (loss) for the period to be appropriated | 9905 | -€4,439 | €19,551 | +€23,990 |
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.