VDB-K 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-K Consulting
Largest movements
- Cash +€65,447
up €65,447 (+125%), from €52,253 to €117,700
mainly Net result for the year (+€62,068) and Receivables within one year (+€4,865)
- Receivables within one year -€4,865
down €4,865 (-17.3%), from €28,195 to €23,330
of which Trade receivables: -€7,674
- Reserves +€62,068
up €62,068 (+121%), from €51,252 to €113,320
- Other debts -€4,070
down €4,070 (-28.4%), from €14,320 to €10,250
- Tax, wage and social debts +€2,672
up €2,672 (+35.4%), from €7,558 to €10,230
- Gross operating margin +€12,645
up €12,645 (+18.5%), from €68,526 to €81,171
- Taxes +€2,771
up €2,771 (+19.9%), from €13,943 to €16,714
- Financial charges -€852
down €852 (-30.2%), from €2,822 to €1,970
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 | €81,354 | €141,578 | +€60,224 | +74.0% |
| Fixed assets | 21/28 | €794 | €428 | -€366 | -46.1% |
| Tangible fixed assets | 22/27 | €794 | €428 | -€366 | -46.1% |
| Furniture and vehicles | 24 | €794 | €428 | -€366 | -46.1% |
| Current assets | 29/58 | €80,560 | €141,150 | +€60,590 | +75.2% |
| Amounts receivable within one year | 40/41 | €28,195 | €23,330 | -€4,865 | -17.3% |
| Trade receivables | 40 | €27,633 | €19,960 | -€7,674 | -27.8% |
| Other amounts receivable | 41 | €562 | €3,370 | +€2,808 | +500% |
| Cash at bank and in hand | 54/58 | €52,253 | €117,700 | +€65,447 | +125% |
| Deferred charges and accrued income | 490/1 | €112 | €120 | +€8 | +7.3% |
| Total equity and liabilities | 10/49 | €81,354 | €141,578 | +€60,224 | +74.0% |
| Equity | 10/15 | €56,252 | €118,320 | +€62,068 | +110% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €51,252 | €113,320 | +€62,068 | +121% |
| Distributable reserves | 133 | €51,252 | €113,320 | +€62,068 | +121% |
| Amounts payable | 17/49 | €25,103 | €23,258 | -€1,845 | -7.3% |
| Amounts payable within one year | 42/48 | €24,183 | €23,258 | -€925 | -3.8% |
| Trade debts | 44 | €2,305 | €2,777 | +€473 | +20.5% |
| Suppliers | 440/4 | €2,305 | €2,777 | +€473 | +20.5% |
| Taxes, remuneration and social security | 45 | €7,558 | €10,230 | +€2,672 | +35.4% |
| Taxes | 450/3 | €7,558 | €10,230 | +€2,672 | +35.4% |
| Other amounts payable | 47/48 | €14,320 | €10,250 | -€4,070 | -28.4% |
| Accrued charges and deferred income | 492/3 | €920 | - | -€920 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €304 | €366 | +€62 | +20.4% |
| Other operating charges | 640/8 | €206 | €335 | +€129 | +62.5% |
| Gross operating margin | 9900 | €68,526 | €81,171 | +€12,645 | +18.5% |
| Operating profit (loss) | 9901 | €68,016 | €80,470 | +€12,454 | +18.3% |
| Financial income | 75/76B | - | €282 | +€282 | |
| Recurring financial income | 75 | - | €282 | +€282 | |
| Financial charges | 65/66B | €2,822 | €1,970 | -€852 | -30.2% |
| Recurring financial charges | 65 | €2,822 | €1,970 | -€852 | -30.2% |
| Profit (loss) for the period before taxes | 9903 | €65,195 | €78,782 | +€13,587 | +20.8% |
| Income taxes | 67/77 | €13,943 | €16,714 | +€2,771 | +19.9% |
| Profit (loss) for the period | 9904 | €51,252 | €62,068 | +€10,817 | +21.1% |
| Profit (loss) for the period to be appropriated | 9905 | €51,252 | €62,068 | +€10,817 | +21.1% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.