VDConsult4U: 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.
VDConsult4U
Largest movements
- Cash -€53,716
down €53,716 (-75.0%), from €71,599 to €17,884
mainly Other debts (-€89,509) and Investment in fixed assets (net) (-€11,602)
- Receivables within one year -€36,434
down €36,434 (-55.8%), from €65,241 to €28,807
of which Other amounts receivable: -€37,499
- Stocks and contracts -€2,839
no longer reported in 2025 (was €2,839)
- Other debts -€89,509
down €89,509 (-89.5%), from €100,000 to €10,491
- Profit (loss) carried forward -€11,811
down €11,811 (-20.4%), from €57,868 to €46,057
- Trade debts +€7,646
up €7,646 (+209%), from €3,663 to €11,309
- Gross operating margin -€9,575
down €9,575 (-31.6%), from €30,257 to €20,682
- Taxes +€2,208
up €2,208 (+33.7%), from €6,558 to €8,766
- Other operating charges +€536
up €536 (+176%), from €305 to €841
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 | €174,497 | €82,076 | -€92,422 | -53.0% |
| Fixed assets | 21/28 | €34,818 | €35,385 | +€567 | +1.6% |
| Tangible fixed assets | 22/27 | €34,818 | €35,385 | +€567 | +1.6% |
| Plant, machinery and equipment | 23 | €21,796 | €23,246 | +€1,450 | +6.7% |
| Furniture and vehicles | 24 | €13,022 | €12,139 | -€883 | -6.8% |
| Current assets | 29/58 | €139,679 | €46,690 | -€92,989 | -66.6% |
| Stocks and contracts in progress | 3 | €2,839 | - | -€2,839 | |
| Stocks | 30/36 | €2,839 | - | -€2,839 | |
| Amounts receivable within one year | 40/41 | €65,241 | €28,807 | -€36,434 | -55.8% |
| Trade receivables | 40 | €22,624 | €23,689 | +€1,065 | +4.7% |
| Other amounts receivable | 41 | €42,617 | €5,118 | -€37,499 | -88.0% |
| Cash at bank and in hand | 54/58 | €71,599 | €17,884 | -€53,716 | -75.0% |
| Total equity and liabilities | 10/49 | €174,497 | €82,076 | -€92,422 | -53.0% |
| Equity | 10/15 | €60,368 | €48,557 | -€11,811 | -19.6% |
| Reserves | 13 | €2,500 | €2,500 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,500 | €2,500 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €57,868 | €46,057 | -€11,811 | -20.4% |
| Amounts payable | 17/49 | €114,130 | €33,519 | -€80,611 | -70.6% |
| Amounts payable within one year | 42/48 | €114,130 | €33,519 | -€80,611 | -70.6% |
| Trade debts | 44 | €3,663 | €11,309 | +€7,646 | +209% |
| Suppliers | 440/4 | €3,663 | €11,309 | +€7,646 | +209% |
| Taxes, remuneration and social security | 45 | €10,467 | €11,719 | +€1,252 | +12.0% |
| Taxes | 450/3 | €10,467 | €11,719 | +€1,252 | +12.0% |
| Other amounts payable | 47/48 | €100,000 | €10,491 | -€89,509 | -89.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,816 | €11,035 | +€220 | +2.0% |
| Other operating charges | 640/8 | €305 | €841 | +€536 | +176% |
| Non-recurring operating charges | 66A | - | €2,839 | +€2,839 | |
| Gross operating margin | 9900 | €30,257 | €20,682 | -€9,575 | -31.6% |
| Operating profit (loss) | 9901 | €19,136 | €5,967 | -€13,169 | -68.8% |
| Financial income | 75/76B | €1,284 | €1,210 | -€74 | -5.8% |
| Recurring financial income | 75 | €1,284 | €1,210 | -€74 | -5.8% |
| Financial charges | 65/66B | €249 | €221 | -€28 | -11.2% |
| Recurring financial charges | 65 | €249 | €221 | -€28 | -11.2% |
| Profit (loss) for the period before taxes | 9903 | €20,171 | €6,955 | -€13,216 | -65.5% |
| Income taxes | 67/77 | €6,558 | €8,766 | +€2,208 | +33.7% |
| Profit (loss) for the period | 9904 | €13,612 | -€1,811 | -€15,423 | |
| Profit (loss) for the period to be appropriated | 9905 | €13,612 | -€1,811 | -€15,423 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.