VDM Consulting & Advisory: what changed
What changed
VDM Consulting & Advisory
NACE 69.101, Activities of lawyers
filed annual accounts (NBB)
Net result for the year
€52,542
2024 · €30,584+€21,958
Equity
€18,600
2024 · €19,184-€584
Cash
€33,341
2024 · €28,432+€4,910
Balance sheet total
€79,535
2024 · €82,218-€2,683
Largest movements
Assets
- Tangible fixed assets -€7,541
down €7,541 (-14.3%), from €52,558 to €45,018
of which Other tangible fixed assets: -€6,710
- Cash +€4,910
up €4,910 (+17.3%), from €28,432 to €33,341
mainly Net result for the year (+€52,542) and Depreciation (+€7,541)
Equity and liabilities
- Other debts +€5,497
up €5,497 (+27.9%), from €19,719 to €25,215
- Debts after one year -€4,949
down €4,949 (-16.1%), from €30,806 to €25,857
- Tax, wage and social debts -€2,747
down €2,747 (-36.4%), from €7,551 to €4,804
Income statement
- Gross operating margin +€28,854
up €28,854 (+54.0%), from €53,404 to €82,258
- Taxes +€7,097
up €7,097 (+57.7%), from €12,302 to €19,399
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€30,584
Gross operating margin
+€28,854
Depreciation
-€195
Other operating charges
-€12
Financial income
-€9
Financial charges
+€418
Taxes
-€7,097
Result 2025
€52,542
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€62,886
Investment
€0
Financing
-€57,976
Cash 2024
€28,432
From operations (derived)
+€62,886
Net result for the year
+€52,542
Depreciation
+€7,541
Smaller working-capital items
+€53
Tax, wage and social debts
-€2,747
Other debts
+€5,497
Financing
-€57,976
Debts after one year
-€4,949
Current portion of long-term debt
+€100
Contributions, distributions and other
-€53,126
Cash 2025
€33,341
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €82,218 | €79,535 | -€2,683 | -3.3% |
| Fixed assets | 21/28 | €52,633 | €45,093 | -€7,541 | -14.3% |
| Tangible fixed assets | 22/27 | €52,558 | €45,018 | -€7,541 | -14.3% |
| Furniture and vehicles | 24 | €1,947 | €1,116 | -€831 | -42.7% |
| Other tangible fixed assets | 26 | €50,611 | €43,901 | -€6,710 | -13.3% |
| Financial fixed assets | 28 | €75 | €75 | = | 0.0% |
| Current assets | 29/58 | €29,585 | €34,442 | +€4,858 | +16.4% |
| Amounts receivable within one year | 40/41 | €1,153 | €1,101 | -€52 | -4.5% |
| Trade receivables | 40 | €1,143 | €0 | -€1,143 | -100% |
| Other amounts receivable | 41 | €10 | €1,101 | +€1,091 | +11,272% |
| Cash at bank and in hand | 54/58 | €28,432 | €33,341 | +€4,910 | +17.3% |
| Total equity and liabilities | 10/49 | €82,218 | €79,535 | -€2,683 | -3.3% |
| Equity | 10/15 | €19,184 | €18,600 | -€584 | -3.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €584 | €0 | -€584 | -100% |
| Amounts payable | 17/49 | €63,034 | €60,935 | -€2,099 | -3.3% |
| Amounts payable after more than one year | 17 | €30,806 | €25,857 | -€4,949 | -16.1% |
| Financial debts | 170/4 | €30,806 | €25,857 | -€4,949 | -16.1% |
| Amounts payable within one year | 42/48 | €32,227 | €35,078 | +€2,851 | +8.8% |
| Current portion of amounts payable after more than one year | 42 | €4,850 | €4,949 | +€100 | +2.1% |
| Trade debts | 44 | €108 | €109 | +€1 | +1.0% |
| Suppliers | 440/4 | €108 | €109 | +€1 | +1.0% |
| Taxes, remuneration and social security | 45 | €7,551 | €4,804 | -€2,747 | -36.4% |
| Taxes | 450/3 | €7,551 | €4,804 | -€2,747 | -36.4% |
| Other amounts payable | 47/48 | €19,719 | €25,215 | +€5,497 | +27.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,345 | €7,541 | +€195 | +2.7% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €53,404 | €82,258 | +€28,854 | +54.0% |
| Operating profit (loss) | 9901 | €45,671 | €74,317 | +€28,646 | +62.7% |
| Financial income | 75/76B | €9 | €0 | -€9 | -99.9% |
| Recurring financial income | 75 | €9 | €0 | -€9 | -99.9% |
| Financial charges | 65/66B | €2,794 | €2,376 | -€418 | -15.0% |
| Recurring financial charges | 65 | €2,794 | €2,376 | -€418 | -15.0% |
| Profit (loss) for the period before taxes | 9903 | €42,886 | €71,941 | +€29,055 | +67.7% |
| Income taxes | 67/77 | €12,302 | €19,399 | +€7,097 | +57.7% |
| Profit (loss) for the period | 9904 | €30,584 | €52,542 | +€21,958 | +71.8% |
| Profit (loss) for the period to be appropriated | 9905 | €30,584 | €52,542 | +€21,958 | +71.8% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.