VDB Content & 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.
VDB Content & Consulting
Largest movements
- Receivables within one year -€11,130
down €11,130 (-53.4%), from €20,847 to €9,718
of which Other amounts receivable: -€9,666
- Cash +€4,840
up €4,840, from €0 to €4,840
mainly Tax, wage and social debts (+€12,206) and Receivables within one year (+€11,130)
- Tangible fixed assets -€4,500
down €4,500 (-11.4%), from €39,564 to €35,063
- Tax, wage and social debts +€12,206
up €12,206 (+780%), from €1,564 to €13,771
- Reserves -€8,523
down €8,523 (-100%), from €8,523 to €0
- Profit (loss) carried forward -€7,790
new in 2025: -€7,790
- Debts after one year -€4,638
down €4,638 (-13.3%), from €34,915 to €30,278
- Trade debts -€2,996
down €2,996 (-64.4%), from €4,648 to €1,652
- Gross operating margin +€14,961
up €14,961 (+64.8%), from -€23,090 to -€8,129
- Financial income -€1,762
down €1,762 (-100.0%), from €1,763 to €1
- Financial charges -€251
down €251 (-8.9%), from €2,833 to €2,582
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 | €60,411 | €49,621 | -€10,790 | -17.9% |
| Fixed assets | 21/28 | €39,564 | €35,063 | -€4,500 | -11.4% |
| Tangible fixed assets | 22/27 | €39,564 | €35,063 | -€4,500 | -11.4% |
| Land and buildings | 22 | €39,564 | €35,063 | -€4,500 | -11.4% |
| Current assets | 29/58 | €20,847 | €14,558 | -€6,289 | -30.2% |
| Amounts receivable within one year | 40/41 | €20,847 | €9,718 | -€11,130 | -53.4% |
| Trade receivables | 40 | €11,181 | €9,718 | -€1,464 | -13.1% |
| Other amounts receivable | 41 | €9,666 | €0 | -€9,666 | -100% |
| Cash at bank and in hand | 54/58 | €0 | €4,840 | +€4,840 | |
| Total equity and liabilities | 10/49 | €60,411 | €49,621 | -€10,790 | -17.9% |
| Equity | 10/15 | €13,523 | -€2,790 | -€16,312 | |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €8,523 | €0 | -€8,523 | -100% |
| Distributable reserves | 133 | €8,523 | €0 | -€8,523 | -100% |
| Profit (loss) carried forward | 14 | - | -€7,790 | -€7,790 | |
| Amounts payable | 17/49 | €46,888 | €52,411 | +€5,523 | +11.8% |
| Amounts payable after more than one year | 17 | €34,915 | €30,278 | -€4,638 | -13.3% |
| Financial debts | 170/4 | €34,915 | €30,278 | -€4,638 | -13.3% |
| Amounts payable within one year | 42/48 | €11,573 | €21,733 | +€10,160 | +87.8% |
| Current portion of amounts payable after more than one year | 42 | €5,055 | €5,282 | +€227 | +4.5% |
| Financial debts | 43 | €306 | €0 | -€306 | -100% |
| Credit institutions | 430/8 | €306 | €0 | -€306 | -100% |
| Trade debts | 44 | €4,648 | €1,652 | -€2,996 | -64.4% |
| Suppliers | 440/4 | €4,648 | €1,652 | -€2,996 | -64.4% |
| Taxes, remuneration and social security | 45 | €1,564 | €13,771 | +€12,206 | +780% |
| Taxes | 450/3 | €1,564 | €13,771 | +€12,206 | +780% |
| Other amounts payable | 47/48 | €0 | €1,029 | +€1,029 | |
| Accrued charges and deferred income | 492/3 | €400 | €400 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,429 | €4,500 | +€72 | +1.6% |
| Other operating charges | 640/8 | €1,111 | €961 | -€150 | -13.5% |
| Gross operating margin | 9900 | -€23,090 | -€8,129 | +€14,961 | +64.8% |
| Operating profit (loss) | 9901 | -€28,630 | -€13,590 | +€15,039 | +52.5% |
| Financial income | 75/76B | €1,763 | €1 | -€1,762 | -100.0% |
| Recurring financial income | 75 | €1,763 | €1 | -€1,762 | -100.0% |
| Financial charges | 65/66B | €2,833 | €2,582 | -€251 | -8.9% |
| Recurring financial charges | 65 | €2,833 | €2,582 | -€251 | -8.9% |
| Profit (loss) for the period before taxes | 9903 | -€29,700 | -€16,172 | +€13,529 | +45.6% |
| Income taxes | 67/77 | €128 | €141 | +€13 | +10.1% |
| Profit (loss) for the period | 9904 | -€29,828 | -€16,312 | +€13,516 | +45.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€29,828 | -€16,312 | +€13,516 | +45.3% |
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 22 October 2026 via checked.be.