VDKonsulting: 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.
VDKonsulting
Largest movements
- Cash +€29,354
up €29,354 (+18.4%), from €159,292 to €188,646
mainly Net result for the year (+€54,862) and Depreciation (+€1,827)
- Receivables within one year +€20,931
up €20,931 (+92.8%), from €22,562 to €43,493
of which Other amounts receivable: +€18,257
- Reserves +€54,862
up €54,862 (+37.0%), from €148,465 to €203,326
- Tax, wage and social debts -€6,388
down €6,388 (-17.9%), from €35,712 to €29,324
- Gross operating margin +€33,966
up €33,966 (+75.2%), from €45,150 to €79,116
- Taxes +€9,227
up €9,227 (+73.3%), from €12,596 to €21,824
- Financial income +€2,534
up €2,534 (+1,062%), from €239 to €2,773
- Financial charges +€1,077
up €1,077 (+94.7%), from €1,137 to €2,214
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 | €188,802 | €236,020 | +€47,218 | +25.0% |
| Fixed assets | 21/28 | €5,708 | €3,881 | -€1,827 | -32.0% |
| Tangible fixed assets | 22/27 | €5,708 | €3,881 | -€1,827 | -32.0% |
| Furniture and vehicles | 24 | €5,708 | €3,881 | -€1,827 | -32.0% |
| Current assets | 29/58 | €183,094 | €232,139 | +€49,045 | +26.8% |
| Amounts receivable within one year | 40/41 | €22,562 | €43,493 | +€20,931 | +92.8% |
| Trade receivables | 40 | €22,562 | €25,235 | +€2,674 | +11.9% |
| Other amounts receivable | 41 | - | €18,257 | +€18,257 | |
| Cash at bank and in hand | 54/58 | €159,292 | €188,646 | +€29,354 | +18.4% |
| Deferred charges and accrued income | 490/1 | €1,240 | - | -€1,240 | |
| Total equity and liabilities | 10/49 | €188,802 | €236,020 | +€47,218 | +25.0% |
| Equity | 10/15 | €150,465 | €205,326 | +€54,862 | +36.5% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €148,465 | €203,326 | +€54,862 | +37.0% |
| Distributable reserves | 133 | €148,465 | €203,326 | +€54,862 | +37.0% |
| Amounts payable | 17/49 | €38,337 | €30,693 | -€7,644 | -19.9% |
| Amounts payable within one year | 42/48 | €38,337 | €30,693 | -€7,644 | -19.9% |
| Trade debts | 44 | €2,625 | €1,370 | -€1,256 | -47.8% |
| Suppliers | 440/4 | €2,625 | €1,370 | -€1,256 | -47.8% |
| Taxes, remuneration and social security | 45 | €35,712 | €29,324 | -€6,388 | -17.9% |
| Taxes | 450/3 | €35,712 | €29,324 | -€6,388 | -17.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,863 | €1,827 | -€35 | -1.9% |
| Other operating charges | 640/8 | €1,529 | €1,162 | -€367 | -24.0% |
| Gross operating margin | 9900 | €45,150 | €79,116 | +€33,966 | +75.2% |
| Operating profit (loss) | 9901 | €41,759 | €76,127 | +€34,368 | +82.3% |
| Financial income | 75/76B | €239 | €2,773 | +€2,534 | +1,062% |
| Recurring financial income | 75 | €239 | €2,773 | +€2,534 | +1,062% |
| Financial charges | 65/66B | €1,137 | €2,214 | +€1,077 | +94.7% |
| Recurring financial charges | 65 | €1,137 | €2,214 | +€1,077 | +94.7% |
| Profit (loss) for the period before taxes | 9903 | €40,860 | €76,685 | +€35,825 | +87.7% |
| Income taxes | 67/77 | €12,596 | €21,824 | +€9,227 | +73.3% |
| Profit (loss) for the period | 9904 | €28,264 | €54,862 | +€26,598 | +94.1% |
| Profit (loss) for the period to be appropriated | 9905 | €28,264 | €54,862 | +€26,598 | +94.1% |
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 17 October 2026 via checked.be.