VDR 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.
VDR CONSULTING
Largest movements
- Tangible fixed assets -€17,169
down €17,169 (-35.8%), from €47,938 to €30,770
of which Furniture and vehicles: -€15,561
- Cash +€12,370
up €12,370 (+17.0%), from €72,607 to €84,977
mainly Depreciation (+€19,207) and Other debts (+€4,094)
- Receivables within one year +€5,506
up €5,506 (+13.0%), from €42,484 to €47,989
of which Trade receivables: +€7,530
- Other debts +€4,094
up €4,094 (+5.7%), from €72,198 to €76,292
- Trade debts -€2,429
down €2,429 (-14.3%), from €16,956 to €14,527
- Financial charges +€819
up €819 (+17.4%), from €4,719 to €5,538
- Other operating charges -€398
down €398 (-33.2%), from €1,199 to €801
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 | €167,753 | €169,164 | +€1,411 | +0.8% |
| Fixed assets | 21/28 | €48,013 | €30,844 | -€17,169 | -35.8% |
| Tangible fixed assets | 22/27 | €47,938 | €30,770 | -€17,169 | -35.8% |
| Plant, machinery and equipment | 23 | €100 | €647 | +€547 | +549% |
| Furniture and vehicles | 24 | €35,244 | €19,683 | -€15,561 | -44.2% |
| Other tangible fixed assets | 26 | €12,595 | €10,440 | -€2,155 | -17.1% |
| Financial fixed assets | 28 | €75 | €75 | = | 0.0% |
| Current assets | 29/58 | €119,740 | €138,320 | +€18,580 | +15.5% |
| Amounts receivable within one year | 40/41 | €42,484 | €47,989 | +€5,506 | +13.0% |
| Trade receivables | 40 | €38,698 | €46,228 | +€7,530 | +19.5% |
| Other amounts receivable | 41 | €3,785 | €1,761 | -€2,025 | -53.5% |
| Cash at bank and in hand | 54/58 | €72,607 | €84,977 | +€12,370 | +17.0% |
| Deferred charges and accrued income | 490/1 | €4,649 | €5,354 | +€705 | +15.2% |
| Total equity and liabilities | 10/49 | €167,753 | €169,164 | +€1,411 | +0.8% |
| Equity | 10/15 | €71,353 | €70,848 | -€505 | -0.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €52,753 | €52,248 | -€505 | -1.0% |
| Distributable reserves | 133 | €52,753 | €52,248 | -€505 | -1.0% |
| Amounts payable | 17/49 | €96,400 | €98,316 | +€1,916 | +2.0% |
| Amounts payable within one year | 42/48 | €96,276 | €98,229 | +€1,953 | +2.0% |
| Trade debts | 44 | €16,956 | €14,527 | -€2,429 | -14.3% |
| Suppliers | 440/4 | €16,956 | €14,527 | -€2,429 | -14.3% |
| Taxes, remuneration and social security | 45 | €7,123 | €7,410 | +€288 | +4.0% |
| Taxes | 450/3 | €7,123 | €7,410 | +€288 | +4.0% |
| Other amounts payable | 47/48 | €72,198 | €76,292 | +€4,094 | +5.7% |
| Accrued charges and deferred income | 492/3 | €124 | €87 | -€37 | -29.7% |
| Non-recurring operating income | 76A | €100 | - | -€100 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,266 | €19,207 | -€58 | -0.3% |
| Other operating charges | 640/8 | €1,199 | €801 | -€398 | -33.2% |
| Gross operating margin | 9900 | €28,053 | €27,986 | -€68 | -0.2% |
| Operating profit (loss) | 9901 | €7,589 | €7,977 | +€388 | +5.1% |
| Financial income | 75/76B | €26 | €245 | +€219 | +843% |
| Recurring financial income | 75 | €26 | €245 | +€219 | +843% |
| Financial charges | 65/66B | €4,719 | €5,538 | +€819 | +17.4% |
| Recurring financial charges | 65 | €4,719 | €5,538 | +€819 | +17.4% |
| Profit (loss) for the period before taxes | 9903 | €2,896 | €2,683 | -€213 | -7.3% |
| Income taxes | 67/77 | €2,284 | €2,330 | +€46 | +2.0% |
| Profit (loss) for the period | 9904 | €612 | €354 | -€259 | -42.2% |
| Profit (loss) for the period to be appropriated | 9905 | €612 | €354 | -€259 | -42.2% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.