Vesper & Vixen 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.
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
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 | €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% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.