VDM 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.
VDM Consulting
Largest movements
- Cash +€6,227
up €6,227 (+34.0%), from €18,339 to €24,566
mainly Net result for the year (+€30,881) and Other debts (+€17,257)
- Deferred charges and accrued income +€2,962
up €2,962 (+382%), from €776 to €3,738
- Receivables within one year +€1,766
up €1,766 (+5.4%), from €32,470 to €34,236
of which Trade receivables: +€3,963
- Tangible fixed assets -€1,388
down €1,388 (-100%), from €1,388 to €0
of which Plant, machinery and equipment: -€1,388
- Other debts +€17,257
up €17,257 (+66.9%), from €25,798 to €43,055
- Accrued charges and deferred income -€7,926
down €7,926 (-100%), from €7,926 to €0
- Tax, wage and social debts -€4,968
down €4,968 (-36.8%), from €13,486 to €8,519
of which Remuneration and social security: -€3,000
- Trade debts +€4,322
up €4,322 (+185%), from €2,339 to €6,661
- Profit (loss) carried forward +€881
up €881 (+95.4%), from €924 to €1,805
- Gross operating margin +€4,126
up €4,126 (+10.4%), from €39,622 to €43,748
- Taxes +€2,198
up €2,198 (+28.4%), from €7,745 to €9,943
- Depreciation -€477
down €477 (-25.6%), from €1,865 to €1,388
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 | €52,973 | €62,540 | +€9,567 | +18.1% |
| Fixed assets | 21/28 | €1,388 | €0 | -€1,388 | -100% |
| Tangible fixed assets | 22/27 | €1,388 | €0 | -€1,388 | -100% |
| Plant, machinery and equipment | 23 | €1,388 | €0 | -€1,388 | -100% |
| Furniture and vehicles | 24 | €0 | - | = | |
| Current assets | 29/58 | €51,585 | €62,540 | +€10,955 | +21.2% |
| Amounts receivable within one year | 40/41 | €32,470 | €34,236 | +€1,766 | +5.4% |
| Trade receivables | 40 | €30,215 | €34,178 | +€3,963 | +13.1% |
| Other amounts receivable | 41 | €2,255 | €57 | -€2,198 | -97.5% |
| Cash at bank and in hand | 54/58 | €18,339 | €24,566 | +€6,227 | +34.0% |
| Deferred charges and accrued income | 490/1 | €776 | €3,738 | +€2,962 | +382% |
| Total equity and liabilities | 10/49 | €52,973 | €62,540 | +€9,567 | +18.1% |
| Equity | 10/15 | €3,424 | €4,305 | +€881 | +25.7% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €924 | €1,805 | +€881 | +95.4% |
| Amounts payable | 17/49 | €49,549 | €58,235 | +€8,685 | +17.5% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €41,623 | €58,235 | +€16,611 | +39.9% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Trade debts | 44 | €2,339 | €6,661 | +€4,322 | +185% |
| Suppliers | 440/4 | €2,339 | €6,661 | +€4,322 | +185% |
| Taxes, remuneration and social security | 45 | €13,486 | €8,519 | -€4,968 | -36.8% |
| Taxes | 450/3 | €10,486 | €8,519 | -€1,968 | -18.8% |
| Remuneration and social security | 454/9 | €3,000 | €0 | -€3,000 | -100% |
| Other amounts payable | 47/48 | €25,798 | €43,055 | +€17,257 | +66.9% |
| Accrued charges and deferred income | 492/3 | €7,926 | €0 | -€7,926 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,865 | €1,388 | -€477 | -25.6% |
| Other operating charges | 640/8 | €1,159 | €1,189 | +€30 | +2.6% |
| Non-recurring operating charges | 66A | €5,818 | €0 | -€5,818 | -100% |
| Gross operating margin | 9900 | €39,622 | €43,748 | +€4,126 | +10.4% |
| Operating profit (loss) | 9901 | €30,780 | €41,171 | +€10,391 | +33.8% |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €329 | €347 | +€18 | +5.6% |
| Recurring financial charges | 65 | €329 | €347 | +€18 | +5.6% |
| Profit (loss) for the period before taxes | 9903 | €30,451 | €40,824 | +€10,373 | +34.1% |
| Income taxes | 67/77 | €7,745 | €9,943 | +€2,198 | +28.4% |
| Profit (loss) for the period | 9904 | €22,706 | €30,881 | +€8,175 | +36.0% |
| Profit (loss) for the period to be appropriated | 9905 | €22,706 | €30,881 | +€8,175 | +36.0% |
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.