VDK Consult: 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.
VDK Consult
Largest movements
- Deferred charges and accrued income -€10,000
down €10,000 (-100%), from €10,000 to €0
- Tangible fixed assets +€7,163
up €7,163 (+284%), from €2,521 to €9,684
of which Furniture and vehicles: +€7,163
- Cash +€3,404
up €3,404 (+15.2%), from €22,356 to €25,760
mainly Deferred charges and accrued income (+€10,000) and Net result for the year (+€2,790)
- Receivables within one year -€1,222
down €1,222 (-9.7%), from €12,560 to €11,338
- Trade debts -€3,618
down €3,618 (-100%), from €3,618 to €0
- Profit (loss) carried forward +€2,790
up €2,790 (+26.1%), from €10,695 to €13,486
- Gross operating margin -€13,017
down €13,017 (-68.9%), from €18,891 to €5,874
- Taxes -€4,811
down €4,811, from €4,187 to -€624
- Depreciation -€432
down €432 (-17.6%), from €2,460 to €2,028
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 | €47,438 | €46,782 | -€656 | -1.4% |
| Fixed assets | 21/28 | €2,521 | €9,684 | +€7,163 | +284% |
| Tangible fixed assets | 22/27 | €2,521 | €9,684 | +€7,163 | +284% |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Furniture and vehicles | 24 | €2,521 | €9,684 | +€7,163 | +284% |
| Current assets | 29/58 | €44,916 | €37,098 | -€7,819 | -17.4% |
| Amounts receivable within one year | 40/41 | €12,560 | €11,338 | -€1,222 | -9.7% |
| Trade receivables | 40 | €12,560 | €11,338 | -€1,222 | -9.7% |
| Cash at bank and in hand | 54/58 | €22,356 | €25,760 | +€3,404 | +15.2% |
| Deferred charges and accrued income | 490/1 | €10,000 | €0 | -€10,000 | -100% |
| Total equity and liabilities | 10/49 | €47,438 | €46,782 | -€656 | -1.4% |
| Equity | 10/15 | €34,449 | €37,239 | +€2,790 | +8.1% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €11,354 | €11,354 | = | 0.0% |
| Non-distributable reserves | 130/1 | €154 | €154 | = | 0.0% |
| Reserves not available under the articles | 1311 | €154 | €154 | = | 0.0% |
| Tax-exempt reserves | 132 | €11,200 | €11,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | €10,695 | €13,486 | +€2,790 | +26.1% |
| Amounts payable | 17/49 | €12,988 | €9,543 | -€3,446 | -26.5% |
| Amounts payable within one year | 42/48 | €12,988 | €9,543 | -€3,446 | -26.5% |
| Trade debts | 44 | €3,618 | €0 | -€3,618 | -100% |
| Suppliers | 440/4 | €3,618 | €0 | -€3,618 | -100% |
| Taxes, remuneration and social security | 45 | €7,140 | €7,267 | +€126 | +1.8% |
| Taxes | 450/3 | €7,140 | €7,267 | +€126 | +1.8% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €2,230 | €2,276 | +€46 | +2.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,460 | €2,028 | -€432 | -17.6% |
| Other operating charges | 640/8 | €1,216 | €1,288 | +€72 | +5.9% |
| Gross operating margin | 9900 | €18,891 | €5,874 | -€13,017 | -68.9% |
| Operating profit (loss) | 9901 | €15,215 | €2,558 | -€12,657 | -83.2% |
| Financial income | 75/76B | €2 | €0 | -€2 | -99.4% |
| Recurring financial income | 75 | €2 | €0 | -€2 | -99.4% |
| Financial charges | 65/66B | €538 | €392 | -€146 | -27.1% |
| Recurring financial charges | 65 | €538 | €392 | -€146 | -27.1% |
| Profit (loss) for the period before taxes | 9903 | €14,679 | €2,166 | -€12,513 | -85.2% |
| Income taxes | 67/77 | €4,187 | -€624 | -€4,811 | |
| Profit (loss) for the period | 9904 | €10,492 | €2,790 | -€7,702 | -73.4% |
| Profit (loss) for the period to be appropriated | 9905 | €10,492 | €2,790 | -€7,702 | -73.4% |
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.