VDE 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.
VDE CONSULTING
Largest movements
- Cash +€16,789
up €16,789 (+46.4%), from €36,161 to €52,951
mainly Other debts (+€37,981) and Net result for the year (+€18,107)
- Receivables within one year +€16,097
up €16,097 (+90.0%), from €17,881 to €33,978
of which Trade receivables: +€20,555
- Tangible fixed assets -€15,358
down €15,358 (-86.0%), from €17,863 to €2,504
- Other debts +€37,981
up €37,981 (+1,091%), from €3,482 to €41,464
- Profit (loss) carried forward -€22,690
down €22,690 (-100%), from €22,690 to €0
- Accrued charges and deferred income +€1,902
up €1,902 (+55.7%), from €3,412 to €5,313
- Gross operating margin +€40,773
up €40,773, from -€298 to €40,475
- Taxes +€3,385
up €3,385 (+1,609%), from €210 to €3,595
- Depreciation -€1,350
down €1,350 (-8.1%), from €16,708 to €15,358
- Other operating charges -€620
down €620 (-36.5%), from €1,697 to €1,077
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 | €74,419 | €91,386 | +€16,967 | +22.8% |
| Fixed assets | 21/28 | €17,863 | €2,504 | -€15,358 | -86.0% |
| Tangible fixed assets | 22/27 | €17,863 | €2,504 | -€15,358 | -86.0% |
| Furniture and vehicles | 24 | €17,863 | €2,504 | -€15,358 | -86.0% |
| Current assets | 29/58 | €56,556 | €88,882 | +€32,325 | +57.2% |
| Amounts receivable within one year | 40/41 | €17,881 | €33,978 | +€16,097 | +90.0% |
| Trade receivables | 40 | €72 | €20,626 | +€20,555 | +28,712% |
| Other amounts receivable | 41 | €17,810 | €13,352 | -€4,458 | -25.0% |
| Cash at bank and in hand | 54/58 | €36,161 | €52,951 | +€16,789 | +46.4% |
| Deferred charges and accrued income | 490/1 | €2,514 | €1,953 | -€561 | -22.3% |
| Total equity and liabilities | 10/49 | €74,419 | €91,386 | +€16,967 | +22.8% |
| Equity | 10/15 | €30,190 | €7,500 | -€22,690 | -75.2% |
| Contributions | 10/11 | €7,500 | €7,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €22,690 | €0 | -€22,690 | -100% |
| Amounts payable | 17/49 | €44,229 | €83,886 | +€39,657 | +89.7% |
| Amounts payable after more than one year | 17 | €26,000 | €26,000 | = | 0.0% |
| Financial debts | 170/4 | €26,000 | €26,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €14,818 | €52,573 | +€37,755 | +255% |
| Financial debts | 43 | €6,711 | €6,731 | +€20 | +0.3% |
| Credit institutions | 430/8 | €6,711 | €6,731 | +€20 | +0.3% |
| Trade debts | 44 | €4,347 | €3,537 | -€809 | -18.6% |
| Suppliers | 440/4 | €4,347 | €3,537 | -€809 | -18.6% |
| Taxes, remuneration and social security | 45 | €278 | €840 | +€563 | +203% |
| Taxes | 450/3 | €278 | €840 | +€563 | +203% |
| Other amounts payable | 47/48 | €3,482 | €41,464 | +€37,981 | +1,091% |
| Accrued charges and deferred income | 492/3 | €3,412 | €5,313 | +€1,902 | +55.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,708 | €15,358 | -€1,350 | -8.1% |
| Other operating charges | 640/8 | €1,697 | €1,077 | -€620 | -36.5% |
| Gross operating margin | 9900 | -€298 | €40,475 | +€40,773 | |
| Operating profit (loss) | 9901 | -€18,703 | €24,039 | +€42,742 | |
| Financial income | 75/76B | €8 | €1 | -€8 | -93.2% |
| Recurring financial income | 75 | €8 | €1 | -€8 | -93.2% |
| Financial charges | 65/66B | €2,269 | €2,338 | +€69 | +3.0% |
| Recurring financial charges | 65 | €2,269 | €2,338 | +€69 | +3.0% |
| Profit (loss) for the period before taxes | 9903 | -€20,964 | €21,702 | +€42,666 | |
| Income taxes | 67/77 | €210 | €3,595 | +€3,385 | +1,609% |
| Profit (loss) for the period | 9904 | -€21,174 | €18,107 | +€39,281 | |
| Profit (loss) for the period to be appropriated | 9905 | -€21,174 | €18,107 | +€39,281 |
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 16 October 2026 via checked.be.