VDK 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.
VDK CONSULTING
Largest movements
- Receivables within one year -€32,207
down €32,207 (-34.6%), from €93,134 to €60,927
- Cash +€29,596
up €29,596 (+1,137%), from €2,603 to €32,198
mainly Receivables within one year (+€32,207) and Trade debts (+€1,339)
- Deferred charges and accrued income +€2,204
new in 2025: €2,204
- Trade debts +€1,339
up €1,339 (+263%), from €508 to €1,847
- Tax, wage and social debts -€1,186
down €1,186 (-68.4%), from €1,733 to €547
- Gross operating margin -€3,627
down €3,627 (-63.4%), from €5,723 to €2,096
- Taxes +€297
up €297 (+17.1%), from €1,733 to €2,030
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 | €95,737 | €95,329 | -€408 | -0.4% |
| Current assets | 29/58 | €95,737 | €95,329 | -€408 | -0.4% |
| Amounts receivable within one year | 40/41 | €93,134 | €60,927 | -€32,207 | -34.6% |
| Other amounts receivable | 41 | €93,134 | €60,927 | -€32,207 | -34.6% |
| Cash at bank and in hand | 54/58 | €2,603 | €32,198 | +€29,596 | +1,137% |
| Deferred charges and accrued income | 490/1 | - | €2,204 | +€2,204 | |
| Total equity and liabilities | 10/49 | €95,737 | €95,329 | -€408 | -0.4% |
| Equity | 10/15 | €93,496 | €92,935 | -€561 | -0.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €87,296 | €86,735 | -€561 | -0.6% |
| Non-distributable reserves | 130/1 | €1,859 | - | -€1,859 | |
| Reserves not available under the articles | 1311 | €1,859 | - | -€1,859 | |
| Distributable reserves | 133 | €85,436 | €86,735 | +€1,298 | +1.5% |
| Amounts payable | 17/49 | €2,242 | €2,394 | +€153 | +6.8% |
| Amounts payable within one year | 42/48 | €2,242 | €2,394 | +€153 | +6.8% |
| Trade debts | 44 | €508 | €1,847 | +€1,339 | +263% |
| Suppliers | 440/4 | €508 | €1,847 | +€1,339 | +263% |
| Taxes, remuneration and social security | 45 | €1,733 | €547 | -€1,186 | -68.4% |
| Taxes | 450/3 | €1,733 | €547 | -€1,186 | -68.4% |
| Other operating charges | 640/8 | €449 | €462 | +€12 | +2.8% |
| Gross operating margin | 9900 | €5,723 | €2,096 | -€3,627 | -63.4% |
| Operating profit (loss) | 9901 | €5,274 | €1,635 | -€3,639 | -69.0% |
| Financial charges | 65/66B | €155 | €165 | +€11 | +6.8% |
| Recurring financial charges | 65 | €155 | €165 | +€11 | +6.8% |
| Profit (loss) for the period before taxes | 9903 | €5,119 | €1,469 | -€3,650 | -71.3% |
| Income taxes | 67/77 | €1,733 | €2,030 | +€297 | +17.1% |
| Profit (loss) for the period | 9904 | €3,385 | -€561 | -€3,946 | |
| Profit (loss) for the period to be appropriated | 9905 | €3,385 | -€561 | -€3,946 |
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 18 October 2026 via checked.be.