VDP 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.
VDP CONSULTING
Largest movements
- Cash +€178,865
up €178,865 (+16,255%), from €1,100 to €179,965
mainly Net result for the year (+€127,764) and Investment in fixed assets (net) (+€101,070)
- Tangible fixed assets -€102,025
down €102,025 (-98.5%), from €103,556 to €1,530
- Receivables within one year +€12,215
up €12,215 (+219%), from €5,572 to €17,787
of which Other amounts receivable: +€11,894
- Profit (loss) carried forward +€82,310
up €82,310, from -€70,718 to €11,591
- Reserves +€45,455
up €45,455 (+42.8%), from €106,266 to €151,721
- Other debts -€44,945
down €44,945 (-83.2%), from €54,028 to €9,083
- Tax, wage and social debts +€4,156
up €4,156 (+1,067%), from €390 to €4,545
- Gross operating margin +€190,019
up €190,019, from -€16,602 to €173,417
- Depreciation -€30,708
down €30,708 (-96.3%), from €31,872 to €1,164
- Taxes +€29,063
up €29,063 (+7,462%), from €390 to €29,453
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 | €111,535 | €199,652 | +€88,118 | +79.0% |
| Fixed assets | 21/28 | €103,765 | €1,530 | -€102,234 | -98.5% |
| Tangible fixed assets | 22/27 | €103,556 | €1,530 | -€102,025 | -98.5% |
| Land and buildings | 22 | €49,358 | €0 | -€49,358 | -100% |
| Plant, machinery and equipment | 23 | €40,553 | €1,530 | -€39,023 | -96.2% |
| Furniture and vehicles | 24 | €13,644 | €0 | -€13,644 | -100% |
| Financial fixed assets | 28 | €209 | €0 | -€209 | -100% |
| Current assets | 29/58 | €7,770 | €198,122 | +€190,352 | +2,450% |
| Amounts receivable within one year | 40/41 | €5,572 | €17,787 | +€12,215 | +219% |
| Trade receivables | 40 | €0 | €321 | +€321 | |
| Other amounts receivable | 41 | €5,572 | €17,466 | +€11,894 | +213% |
| Cash at bank and in hand | 54/58 | €1,100 | €179,965 | +€178,865 | +16,255% |
| Deferred charges and accrued income | 490/1 | €1,098 | €370 | -€728 | -66.3% |
| Total equity and liabilities | 10/49 | €111,535 | €199,652 | +€88,118 | +79.0% |
| Equity | 10/15 | €55,548 | €183,312 | +€127,764 | +230% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €106,266 | €151,721 | +€45,455 | +42.8% |
| Distributable reserves | 133 | €106,266 | €151,721 | +€45,455 | +42.8% |
| Profit (loss) carried forward | 14 | -€70,718 | €11,591 | +€82,310 | |
| Amounts payable | 17/49 | €55,987 | €16,340 | -€39,647 | -70.8% |
| Amounts payable within one year | 42/48 | €55,177 | €16,079 | -€39,098 | -70.9% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Trade debts | 44 | €759 | €2,451 | +€1,691 | +223% |
| Suppliers | 440/4 | €759 | €2,451 | +€1,691 | +223% |
| Taxes, remuneration and social security | 45 | €390 | €4,545 | +€4,156 | +1,067% |
| Taxes | 450/3 | €390 | €4,545 | +€4,156 | +1,067% |
| Other amounts payable | 47/48 | €54,028 | €9,083 | -€44,945 | -83.2% |
| Accrued charges and deferred income | 492/3 | €810 | €262 | -€549 | -67.7% |
| Non-recurring operating income | 76A | - | €189,139 | +€189,139 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €0 | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €31,872 | €1,164 | -€30,708 | -96.3% |
| Other operating charges | 640/8 | €3,190 | €3,629 | +€439 | +13.8% |
| Non-recurring operating charges | 66A | - | €11,183 | +€11,183 | |
| Gross operating margin | 9900 | -€16,602 | €173,417 | +€190,019 | |
| Operating profit (loss) | 9901 | -€51,663 | €157,441 | +€209,105 | |
| Financial income | 75/76B | - | €0 | = | |
| Recurring financial income | 75 | - | €0 | = | |
| Financial charges | 65/66B | €1,128 | €224 | -€904 | -80.1% |
| Recurring financial charges | 65 | €1,128 | €224 | -€904 | -80.1% |
| Profit (loss) for the period before taxes | 9903 | -€52,791 | €157,217 | +€210,008 | |
| Income taxes | 67/77 | €390 | €29,453 | +€29,063 | +7,462% |
| Profit (loss) for the period | 9904 | -€53,181 | €127,764 | +€180,945 | |
| Profit (loss) for the period to be appropriated | 9905 | -€53,181 | €127,764 | +€180,945 |
Source: filed annual accounts (NBB), financial years ended 31 July 2024 and 31 July 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.