Vesper & Vixen Consulting: what changed
Vesper & Vixen Consulting
Largest movements
- Cash -€31,786
down €31,786 (-46.6%), from €68,192 to €36,406
mainly Contributions, distributions and other (-€216,000) and Receivables within one year (-€31,322)
- Receivables within one year +€31,322
up €31,322 (+19.0%), from €164,911 to €196,233
of which Other amounts receivable: +€31,216
- Deferred charges and accrued income +€12,591
up €12,591 (+407%), from €3,095 to €15,686
- Tangible fixed assets +€11,360
up €11,360 (+32.7%), from €34,793 to €46,153
of which Other tangible fixed assets: +€17,029
- Other debts +€185,046
up €185,046 (+6,933%), from €2,669 to €187,715
- Profit (loss) carried forward -€144,385
down €144,385 (-61.2%), from €235,843 to €91,457
- Tax, wage and social debts -€13,094
down €13,094 (-71.3%), from €18,373 to €5,278
- Current portion of long-term debt -€4,311
no longer reported in 2025 (was €4,311)
- Gross operating margin +€18,843
up €18,843 (+24.1%), from €78,253 to €97,096
- Taxes +€3,356
up €3,356 (+20.7%), from €16,208 to €19,564
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 | €270,991 | €294,478 | +€23,487 | +8.7% |
| Fixed assets | 21/28 | €34,793 | €46,153 | +€11,360 | +32.7% |
| Tangible fixed assets | 22/27 | €34,793 | €46,153 | +€11,360 | +32.7% |
| Plant, machinery and equipment | 23 | €26,424 | €24,756 | -€1,668 | -6.3% |
| Furniture and vehicles | 24 | €8,369 | €4,368 | -€4,001 | -47.8% |
| Other tangible fixed assets | 26 | - | €17,029 | +€17,029 | |
| Current assets | 29/58 | €236,198 | €248,325 | +€12,127 | +5.1% |
| Amounts receivable within one year | 40/41 | €164,911 | €196,233 | +€31,322 | +19.0% |
| Trade receivables | 40 | €17,069 | €17,175 | +€106 | +0.6% |
| Other amounts receivable | 41 | €147,842 | €179,058 | +€31,216 | +21.1% |
| Cash at bank and in hand | 54/58 | €68,192 | €36,406 | -€31,786 | -46.6% |
| Deferred charges and accrued income | 490/1 | €3,095 | €15,686 | +€12,591 | +407% |
| Total equity and liabilities | 10/49 | €270,991 | €294,478 | +€23,487 | +8.7% |
| Equity | 10/15 | €245,387 | €101,002 | -€144,385 | -58.8% |
| Contributions | 10/11 | €9,545 | €9,545 | = | 0.0% |
| Profit (loss) carried forward | 14 | €235,843 | €91,457 | -€144,385 | -61.2% |
| Amounts payable | 17/49 | €25,603 | €193,476 | +€167,872 | +656% |
| Amounts payable within one year | 42/48 | €25,603 | €193,381 | +€167,778 | +655% |
| Current portion of amounts payable after more than one year | 42 | €4,311 | - | -€4,311 | |
| Trade debts | 44 | €251 | €388 | +€137 | +54.7% |
| Suppliers | 440/4 | €251 | €388 | +€137 | +54.7% |
| Taxes, remuneration and social security | 45 | €18,373 | €5,278 | -€13,094 | -71.3% |
| Taxes | 450/3 | €18,373 | €5,278 | -€13,094 | -71.3% |
| Other amounts payable | 47/48 | €2,669 | €187,715 | +€185,046 | +6,933% |
| Accrued charges and deferred income | 492/3 | - | €94 | +€94 | |
| Non-recurring operating income | 76A | - | €329 | +€329 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,417 | €4,109 | -€308 | -7.0% |
| Other operating charges | 640/8 | €1,168 | €1,395 | +€227 | +19.4% |
| Gross operating margin | 9900 | €78,253 | €97,096 | +€18,843 | +24.1% |
| Operating profit (loss) | 9901 | €72,667 | €91,592 | +€18,924 | +26.0% |
| Financial income | 75/76B | €2 | €1 | -€0 | -26.8% |
| Recurring financial income | 75 | €2 | €1 | -€0 | -26.8% |
| Financial charges | 65/66B | €282 | €415 | +€133 | +47.3% |
| Recurring financial charges | 65 | €282 | €415 | +€133 | +47.3% |
| Profit (loss) for the period before taxes | 9903 | €72,387 | €91,178 | +€18,791 | +26.0% |
| Income taxes | 67/77 | €16,208 | €19,564 | +€3,356 | +20.7% |
| Profit (loss) for the period | 9904 | €56,179 | €71,615 | +€15,435 | +27.5% |
| Profit (loss) for the period to be appropriated | 9905 | €56,179 | €71,615 | +€15,435 | +27.5% |
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 1 November 2026 via checked.be.