VDK Management & 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 Management & Consulting
Largest movements
- Cash +€43,661
up €43,661 (+334%), from €13,085 to €56,745
mainly Net result for the year (+€226,919) and Tax, wage and social debts (+€42,255)
- Tangible fixed assets -€21,616
down €21,616 (-53.0%), from €40,775 to €19,160
of which Furniture and vehicles: -€20,916
- Current investments -€15,461
down €15,461 (-16.1%), from €95,890 to €80,429
- Tax, wage and social debts +€42,255
up €42,255 (+300%), from €14,100 to €56,355
of which Taxes: +€41,905
- Other debts -€28,985
down €28,985 (-11.3%), from €257,030 to €228,045
No income-statement line moved by more than 1% of the activity.
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 | €383,819 | €395,477 | +€11,658 | +3.0% |
| Fixed assets | 21/28 | €40,780 | €19,165 | -€21,616 | -53.0% |
| Tangible fixed assets | 22/27 | €40,775 | €19,160 | -€21,616 | -53.0% |
| Plant, machinery and equipment | 23 | €1,280 | €580 | -€700 | -54.7% |
| Furniture and vehicles | 24 | €39,495 | €18,580 | -€20,916 | -53.0% |
| Financial fixed assets | 28 | €5 | €5 | = | 0.0% |
| Current assets | 29/58 | €343,039 | €376,312 | +€33,273 | +9.7% |
| Amounts receivable within one year | 40/41 | €233,744 | €237,438 | +€3,694 | +1.6% |
| Trade receivables | 40 | €233,744 | €237,438 | +€3,694 | +1.6% |
| Current investments | 50/53 | €95,890 | €80,429 | -€15,461 | -16.1% |
| Cash at bank and in hand | 54/58 | €13,085 | €56,745 | +€43,661 | +334% |
| Deferred charges and accrued income | 490/1 | €320 | €1,700 | +€1,379 | +431% |
| Total equity and liabilities | 10/49 | €383,819 | €395,477 | +€11,658 | +3.0% |
| Equity | 10/15 | €111,604 | €108,523 | -€3,081 | -2.8% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €110,604 | €107,523 | -€3,081 | -2.8% |
| Distributable reserves | 133 | €110,604 | €107,523 | -€3,081 | -2.8% |
| Amounts payable | 17/49 | €272,215 | €286,954 | +€14,738 | +5.4% |
| Amounts payable within one year | 42/48 | €272,215 | €286,954 | +€14,738 | +5.4% |
| Trade debts | 44 | €1,085 | €2,554 | +€1,469 | +135% |
| Suppliers | 440/4 | €1,085 | €2,554 | +€1,469 | +135% |
| Taxes, remuneration and social security | 45 | €14,100 | €56,355 | +€42,255 | +300% |
| Taxes | 450/3 | €14,100 | €56,005 | +€41,905 | +297% |
| Remuneration and social security | 454/9 | - | €350 | +€350 | |
| Other amounts payable | 47/48 | €257,030 | €228,045 | -€28,985 | -11.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,980 | €21,616 | -€364 | -1.7% |
| Other operating charges | 640/8 | €1,238 | €2,832 | +€1,594 | +129% |
| Gross operating margin | 9900 | €318,177 | €321,000 | +€2,823 | +0.9% |
| Operating profit (loss) | 9901 | €294,959 | €296,553 | +€1,594 | +0.5% |
| Financial income | 75/76B | €5,061 | €6,959 | +€1,897 | +37.5% |
| Recurring financial income | 75 | €5,061 | €6,959 | +€1,897 | +37.5% |
| Financial charges | 65/66B | €591 | €804 | +€212 | +35.9% |
| Recurring financial charges | 65 | €591 | €804 | +€212 | +35.9% |
| Profit (loss) for the period before taxes | 9903 | €299,428 | €302,708 | +€3,279 | +1.1% |
| Income taxes | 67/77 | €72,707 | €75,789 | +€3,082 | +4.2% |
| Profit (loss) for the period | 9904 | €226,721 | €226,919 | +€198 | +0.1% |
| Profit (loss) for the period to be appropriated | 9905 | €226,721 | €226,919 | +€198 | +0.1% |
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 24 October 2026 via checked.be.