VDMP 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.
VDMP Consulting
Largest movements
- Receivables within one year +€7,044
up €7,044 (+48.8%), from €14,422 to €21,467
of which Trade receivables: +€7,143
- Cash -€5,336
down €5,336 (-50.2%), from €10,619 to €5,284
mainly Contributions, distributions and other (-€40,532) and Receivables within one year (-€7,044)
- Other debts +€18,217
new in 2025: €18,217
- Reserves -€16,767
down €16,767 (-100.0%), from €16,767 to €0
- Trade debts -€4,090
down €4,090 (-93.4%), from €4,379 to €289
- Tax, wage and social debts +€2,349
up €2,349 (+51.6%), from €4,550 to €6,899
- Short-term financial debts +€2,000
new in 2025: €2,000
- Gross operating margin +€22,974
up €22,974 (+211.1%), from €10,880 to €33,854
- Taxes +€4,929
up €4,929 (+225.8%), from €2,183 to €7,112
- Other operating charges +€554
up €554 (+125.2%), from €442 to €996
- Financial charges -€465
down €465 (-19.0%), from €2,446 to €1,981
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.
Cash bridge derived
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 | €26,696 | €28,405 | +€1,708 | +6.4% |
| Current assets | 29/58 | €26,696 | €28,405 | +€1,708 | +6.4% |
| Amounts receivable within one year | 40/41 | €14,422 | €21,467 | +€7,044 | +48.8% |
| Trade receivables | 40 | €14,324 | €21,467 | +€7,143 | +49.9% |
| Other amounts receivable | 41 | €99 | €0 | -€99 | -100.0% |
| Cash at bank and in hand | 54/58 | €10,619 | €5,284 | -€5,336 | -50.2% |
| Deferred charges and accrued income | 490/1 | €1,655 | €1,655 | = | 0.0% |
| Total equity and liabilities | 10/49 | €26,696 | €28,405 | +€1,708 | +6.4% |
| Equity | 10/15 | €17,767 | €1,000 | -€16,767 | -94.4% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €16,767 | €0 | -€16,767 | -100.0% |
| Distributable reserves | 133 | €16,767 | €0 | -€16,767 | -100.0% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €8,929 | €27,405 | +€18,475 | +206.9% |
| Amounts payable within one year | 42/48 | €8,929 | €27,405 | +€18,475 | +206.9% |
| Financial debts | 43 | - | €2,000 | +€2,000 | |
| Credit institutions | 430/8 | - | €2,000 | +€2,000 | |
| Trade debts | 44 | €4,379 | €289 | -€4,090 | -93.4% |
| Suppliers | 440/4 | €4,379 | €289 | -€4,090 | -93.4% |
| Taxes, remuneration and social security | 45 | €4,550 | €6,899 | +€2,349 | +51.6% |
| Taxes | 450/3 | €4,550 | €6,899 | +€2,349 | +51.6% |
| Other amounts payable | 47/48 | - | €18,217 | +€18,217 | |
| Other operating charges | 640/8 | €442 | €996 | +€554 | +125.2% |
| Gross operating margin | 9900 | €10,880 | €33,854 | +€22,974 | +211.1% |
| Operating profit (loss) | 9901 | €10,438 | €32,858 | +€22,420 | +214.8% |
| Financial charges | 65/66B | €2,446 | €1,981 | -€465 | -19.0% |
| Recurring financial charges | 65 | €2,446 | €1,981 | -€465 | -19.0% |
| Profit (loss) for the period before taxes | 9903 | €7,992 | €30,877 | +€22,884 | +286.3% |
| Income taxes | 67/77 | €2,183 | €7,112 | +€4,929 | +225.8% |
| Profit (loss) for the period | 9904 | €5,809 | €23,765 | +€17,955 | +309.1% |
| Profit (loss) for the period to be appropriated | 9905 | €5,809 | €23,765 | +€17,955 | +309.1% |
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 10 October 2026 via checked.be.