VDS CONSULTORIA: what changed
VDS CONSULTORIA
Largest movements
- Cash -€12,325
down €12,325 (-13.1%), from €94,071 to €81,746
mainly Other debts (-€16,368) and Investment in fixed assets (net) (-€8,481)
- Tangible fixed assets +€7,086
up €7,086 (+265%), from €2,670 to €9,756
- Deferred charges and accrued income -€6,586
down €6,586 (-100%), from €6,586 to €0
- Receivables within one year +€6,340
up €6,340 (+26.8%), from €23,655 to €29,995
of which Trade receivables: +€8,595
- Other debts -€16,368
down €16,368 (-33.2%), from €49,228 to €32,860
- Reserves +€14,605
up €14,605 (+33.1%), from €44,178 to €58,783
- Trade debts -€2,504
down €2,504 (-33.1%), from €7,571 to €5,067
- Tax, wage and social debts -€1,578
down €1,578 (-21.3%), from €7,404 to €5,826
- Gross operating margin +€8,639
up €8,639 (+42.6%), from €20,265 to €28,904
- Taxes +€2,905
up €2,905 (+45.6%), from €6,370 to €9,276
- Financial charges -€1,477
down €1,477 (-33.3%), from €4,432 to €2,955
- Other operating charges -€575
down €575 (-43.6%), from €1,318 to €743
- Depreciation +€435
up €435 (+45.4%), from €960 to €1,395
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €126,982 | €121,497 | -€5,484 | -4.3% |
| Fixed assets | 21/28 | €2,670 | €9,756 | +€7,086 | +265% |
| Tangible fixed assets | 22/27 | €2,670 | €9,756 | +€7,086 | +265% |
| Plant, machinery and equipment | 23 | €2,670 | €9,756 | +€7,086 | +265% |
| Current assets | 29/58 | €124,312 | €111,741 | -€12,571 | -10.1% |
| Amounts receivable within one year | 40/41 | €23,655 | €29,995 | +€6,340 | +26.8% |
| Trade receivables | 40 | €17,025 | €25,620 | +€8,595 | +50.5% |
| Other amounts receivable | 41 | €6,630 | €4,375 | -€2,255 | -34.0% |
| Cash at bank and in hand | 54/58 | €94,071 | €81,746 | -€12,325 | -13.1% |
| Deferred charges and accrued income | 490/1 | €6,586 | €0 | -€6,586 | -100% |
| Total equity and liabilities | 10/49 | €126,982 | €121,497 | -€5,484 | -4.3% |
| Equity | 10/15 | €62,778 | €77,383 | +€14,605 | +23.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €44,178 | €58,783 | +€14,605 | +33.1% |
| Distributable reserves | 133 | €44,178 | €58,783 | +€14,605 | +33.1% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €64,204 | €44,114 | -€20,089 | -31.3% |
| Amounts payable within one year | 42/48 | €64,204 | €44,114 | -€20,089 | -31.3% |
| Financial debts | 43 | - | €361 | +€361 | |
| Credit institutions | 430/8 | - | €361 | +€361 | |
| Trade debts | 44 | €7,571 | €5,067 | -€2,504 | -33.1% |
| Suppliers | 440/4 | €7,571 | €5,067 | -€2,504 | -33.1% |
| Taxes, remuneration and social security | 45 | €7,404 | €5,826 | -€1,578 | -21.3% |
| Taxes | 450/3 | €7,404 | €5,826 | -€1,578 | -21.3% |
| Other amounts payable | 47/48 | €49,228 | €32,860 | -€16,368 | -33.2% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €960 | €1,395 | +€435 | +45.4% |
| Other operating charges | 640/8 | €1,318 | €743 | -€575 | -43.6% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €20,265 | €28,904 | +€8,639 | +42.6% |
| Operating profit (loss) | 9901 | €17,988 | €26,766 | +€8,779 | +48.8% |
| Financial income | 75/76B | €23 | €70 | +€46 | +196% |
| Recurring financial income | 75 | €23 | €70 | +€46 | +196% |
| Financial charges | 65/66B | €4,432 | €2,955 | -€1,477 | -33.3% |
| Recurring financial charges | 65 | €4,432 | €2,955 | -€1,477 | -33.3% |
| Profit (loss) for the period before taxes | 9903 | €13,579 | €23,881 | +€10,302 | +75.9% |
| Income taxes | 67/77 | €6,370 | €9,276 | +€2,905 | +45.6% |
| Profit (loss) for the period | 9904 | €7,208 | €14,605 | +€7,397 | +103% |
| Profit (loss) for the period to be appropriated | 9905 | €7,208 | €14,605 | +€7,397 | +103% |
Next steps
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 7 November 2026 via checked.be.