VDBJ 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.
VDBJ CONSULTING
Largest movements
- Cash +€7,832
up €7,832 (+4.7%), from €164,920 to €172,752
mainly Net result for the year (+€20,411) and Depreciation (+€40)
- Reserves +€9,000
up €9,000 (+6.3%), from €143,860 to €152,860
- Gross operating margin -€7,349
down €7,349 (-19.2%), from €38,214 to €30,865
- Taxes -€2,265
down €2,265 (-18.2%), from €12,458 to €10,193
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 | €171,882 | €179,996 | +€8,115 | +4.7% |
| Fixed assets | 21/28 | €40 | - | -€40 | |
| Tangible fixed assets | 22/27 | €40 | - | -€40 | |
| Furniture and vehicles | 24 | €40 | - | -€40 | |
| Current assets | 29/58 | €171,841 | €179,996 | +€8,155 | +4.7% |
| Amounts receivable within one year | 40/41 | €6,559 | €6,867 | +€309 | +4.7% |
| Trade receivables | 40 | €4,564 | €4,479 | -€85 | -1.9% |
| Other amounts receivable | 41 | €1,995 | €2,388 | +€393 | +19.7% |
| Cash at bank and in hand | 54/58 | €164,920 | €172,752 | +€7,832 | +4.7% |
| Deferred charges and accrued income | 490/1 | €362 | €377 | +€15 | +4.1% |
| Total equity and liabilities | 10/49 | €171,882 | €179,996 | +€8,115 | +4.7% |
| Equity | 10/15 | €159,076 | €168,487 | +€9,411 | +5.9% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €143,860 | €152,860 | +€9,000 | +6.3% |
| Distributable reserves | 133 | €143,860 | €152,860 | +€9,000 | +6.3% |
| Profit (loss) carried forward | 14 | €2,816 | €3,227 | +€411 | +14.6% |
| Amounts payable | 17/49 | €12,806 | €11,510 | -€1,296 | -10.1% |
| Amounts payable within one year | 42/48 | €12,806 | €11,510 | -€1,296 | -10.1% |
| Trade debts | 44 | €351 | €335 | -€16 | -4.6% |
| Suppliers | 440/4 | €351 | €335 | -€16 | -4.6% |
| Taxes, remuneration and social security | 45 | €455 | - | -€455 | |
| Taxes | 450/3 | €455 | - | -€455 | |
| Other amounts payable | 47/48 | €12,000 | €11,175 | -€825 | -6.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €127 | €40 | -€87 | -68.5% |
| Gross operating margin | 9900 | €38,214 | €30,865 | -€7,349 | -19.2% |
| Operating profit (loss) | 9901 | €38,087 | €30,825 | -€7,262 | -19.1% |
| Financial income | 75/76B | €73 | €2 | -€72 | -97.8% |
| Recurring financial income | 75 | €73 | €2 | -€72 | -97.8% |
| Financial charges | 65/66B | €159 | €222 | +€63 | +39.8% |
| Recurring financial charges | 65 | €159 | €222 | +€63 | +39.8% |
| Profit (loss) for the period before taxes | 9903 | €38,001 | €30,605 | -€7,396 | -19.5% |
| Income taxes | 67/77 | €12,458 | €10,193 | -€2,265 | -18.2% |
| Profit (loss) for the period | 9904 | €25,543 | €20,411 | -€5,132 | -20.1% |
| Profit (loss) for the period to be appropriated | 9905 | €25,543 | €20,411 | -€5,132 | -20.1% |
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 17 October 2026 via checked.be.