VESNA 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.
VESNA CONSULTING
Largest movements
- Tangible fixed assets -€17,172
down €17,172 (-50.5%), from €34,029 to €16,856
- Receivables within one year -€15,373
down €15,373 (-44.3%), from €34,687 to €19,314
- Cash -€12,992
down €12,992 (-8.5%), from €153,603 to €140,611
mainly Contributions, distributions and other (-€82,368) and Debts after one year (-€16,914)
- Deferred charges and accrued income +€3,028
up €3,028 (+184%), from €1,649 to €4,677
- Profit (loss) carried forward -€85,074
down €85,074 (-100%), from €85,074 to €0
- Other debts +€82,368
new in 2025: €82,368
- Debts after one year -€16,914
down €16,914 (-19.9%), from €85,110 to €68,195
of which Financial debts: -€12,568
- Trade debts -€13,854
down €13,854 (-66.2%), from €20,913 to €7,060
- Tax, wage and social debts -€9,778
down €9,778 (-54.2%), from €18,044 to €8,267
of which Taxes: -€7,778
- Write-downs +€9,000
new in 2025: €9,000
- Gross operating margin -€8,502
down €8,502 (-9.0%), from €94,942 to €86,439
- Taxes -€5,104
down €5,104 (-97.9%), from €5,213 to €110
- Financial charges +€3,247
up €3,247 (+5.6%), from €58,111 to €61,358
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 | €223,967 | €181,458 | -€42,509 | -19.0% |
| Fixed assets | 21/28 | €34,029 | €16,856 | -€17,172 | -50.5% |
| Tangible fixed assets | 22/27 | €34,029 | €16,856 | -€17,172 | -50.5% |
| Furniture and vehicles | 24 | €34,029 | €16,856 | -€17,172 | -50.5% |
| Current assets | 29/58 | €189,938 | €164,602 | -€25,336 | -13.3% |
| Amounts receivable within one year | 40/41 | €34,687 | €19,314 | -€15,373 | -44.3% |
| Trade receivables | 40 | €34,687 | €19,314 | -€15,373 | -44.3% |
| Cash at bank and in hand | 54/58 | €153,603 | €140,611 | -€12,992 | -8.5% |
| Deferred charges and accrued income | 490/1 | €1,649 | €4,677 | +€3,028 | +184% |
| Total equity and liabilities | 10/49 | €223,967 | €181,458 | -€42,509 | -19.0% |
| Equity | 10/15 | €87,074 | €2,000 | -€85,074 | -97.7% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €85,074 | €0 | -€85,074 | -100% |
| Amounts payable | 17/49 | €136,893 | €179,458 | +€42,565 | +31.1% |
| Amounts payable after more than one year | 17 | €85,110 | €68,195 | -€16,914 | -19.9% |
| Financial debts | 170/4 | €24,307 | €11,738 | -€12,568 | -51.7% |
| Other amounts payable | 178/9 | €60,803 | €56,457 | -€4,346 | -7.1% |
| Amounts payable within one year | 42/48 | €51,283 | €110,263 | +€58,979 | +115% |
| Current portion of amounts payable after more than one year | 42 | €12,326 | €12,568 | +€243 | +2.0% |
| Trade debts | 44 | €20,913 | €7,060 | -€13,854 | -66.2% |
| Suppliers | 440/4 | €20,913 | €7,060 | -€13,854 | -66.2% |
| Taxes, remuneration and social security | 45 | €18,044 | €8,267 | -€9,778 | -54.2% |
| Taxes | 450/3 | €16,044 | €8,267 | -€7,778 | -48.5% |
| Remuneration and social security | 454/9 | €2,000 | - | -€2,000 | |
| Other amounts payable | 47/48 | - | €82,368 | +€82,368 | |
| Accrued charges and deferred income | 492/3 | €500 | €1,000 | +€500 | +100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,535 | €17,172 | +€637 | +3.9% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €9,000 | +€9,000 | |
| Other operating charges | 640/8 | €1,146 | €1,505 | +€359 | +31.4% |
| Gross operating margin | 9900 | €94,942 | €86,439 | -€8,502 | -9.0% |
| Operating profit (loss) | 9901 | €77,261 | €58,762 | -€18,499 | -23.9% |
| Financial income | 75/76B | €1 | - | -€1 | |
| Recurring financial income | 75 | €1 | - | -€1 | |
| Financial charges | 65/66B | €58,111 | €61,358 | +€3,247 | +5.6% |
| Recurring financial charges | 65 | €58,111 | €61,358 | +€3,247 | +5.6% |
| Profit (loss) for the period before taxes | 9903 | €19,150 | -€2,596 | -€21,746 | |
| Income taxes | 67/77 | €5,213 | €110 | -€5,104 | -97.9% |
| Profit (loss) for the period | 9904 | €13,937 | -€2,706 | -€16,642 | |
| Profit (loss) for the period to be appropriated | 9905 | €13,937 | -€2,706 | -€16,642 |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.