VEVA 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.
VEVA CONSULTING
Largest movements
- Cash +€25,217
up €25,217 (+215%), from €11,704 to €36,921
mainly Net result for the year (+€40,583) and Other debts (+€9,621)
- Receivables within one year +€12,020
up €12,020 (+417%), from €2,884 to €14,904
of which Trade receivables: +€14,578
- Stocks and contracts -€8,618
down €8,618 (-61.1%), from €14,103 to €5,485
- Financial fixed assets +€3,450
new in 2025: €3,450
- Reserves +€40,583
up €40,583 (+37.4%), from €108,456 to €149,039
- Current portion of long-term debt -€11,298
down €11,298 (-100%), from €11,298 to €0
- Other debts +€9,621
up €9,621 (+47.4%), from €20,285 to €29,906
- Trade debts -€6,453
down €6,453 (-56.9%), from €11,349 to €4,896
- Gross operating margin +€20,246
up €20,246 (+39.5%), from €51,207 to €71,453
- Taxes +€6,773
up €6,773 (+54.9%), from €12,329 to €19,102
- Other operating charges -€2,179
down €2,179 (-51.5%), from €4,234 to €2,054
- Depreciation +€1,801
up €1,801 (+34.2%), from €5,257 to €7,058
- Financial charges -€863
down €863 (-24.3%), from €3,552 to €2,689
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 | €194,006 | €226,680 | +€32,674 | +16.8% |
| Fixed assets | 21/28 | €65,315 | €68,369 | +€3,054 | +4.7% |
| Tangible fixed assets | 22/27 | €65,315 | €64,919 | -€396 | -0.6% |
| Land and buildings | 22 | €41,324 | €39,890 | -€1,434 | -3.5% |
| Plant, machinery and equipment | 23 | €2,325 | €3,845 | +€1,520 | +65.3% |
| Furniture and vehicles | 24 | €1,216 | €733 | -€482 | -39.7% |
| Other tangible fixed assets | 26 | €20,450 | €20,450 | = | 0.0% |
| Financial fixed assets | 28 | - | €3,450 | +€3,450 | |
| Current assets | 29/58 | €128,691 | €158,312 | +€29,620 | +23.0% |
| Amounts receivable after more than one year | 29 | €100,000 | €100,000 | = | 0.0% |
| Other amounts receivable | 291 | €100,000 | €100,000 | = | 0.0% |
| Stocks and contracts in progress | 3 | €14,103 | €5,485 | -€8,618 | -61.1% |
| Stocks | 30/36 | €14,103 | €5,485 | -€8,618 | -61.1% |
| Amounts receivable within one year | 40/41 | €2,884 | €14,904 | +€12,020 | +417% |
| Trade receivables | 40 | €196 | €14,773 | +€14,578 | +7,456% |
| Other amounts receivable | 41 | €2,688 | €130 | -€2,558 | -95.1% |
| Cash at bank and in hand | 54/58 | €11,704 | €36,921 | +€25,217 | +215% |
| Deferred charges and accrued income | 490/1 | - | €1,002 | +€1,002 | |
| Total equity and liabilities | 10/49 | €194,006 | €226,680 | +€32,674 | +16.8% |
| Equity | 10/15 | €127,056 | €167,639 | +€40,583 | +31.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €108,456 | €149,039 | +€40,583 | +37.4% |
| Distributable reserves | 133 | €108,456 | €149,039 | +€40,583 | +37.4% |
| Amounts payable | 17/49 | €66,950 | €59,041 | -€7,909 | -11.8% |
| Amounts payable within one year | 42/48 | €66,950 | €59,041 | -€7,909 | -11.8% |
| Current portion of amounts payable after more than one year | 42 | €11,298 | €0 | -€11,298 | -100% |
| Trade debts | 44 | €11,349 | €4,896 | -€6,453 | -56.9% |
| Suppliers | 440/4 | €11,349 | €4,896 | -€6,453 | -56.9% |
| Taxes, remuneration and social security | 45 | €24,018 | €24,239 | +€220 | +0.9% |
| Taxes | 450/3 | €22,208 | €24,239 | +€2,030 | +9.1% |
| Remuneration and social security | 454/9 | €1,810 | €0 | -€1,810 | -100% |
| Other amounts payable | 47/48 | €20,285 | €29,906 | +€9,621 | +47.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,257 | €7,058 | +€1,801 | +34.2% |
| Other operating charges | 640/8 | €4,234 | €2,054 | -€2,179 | -51.5% |
| Gross operating margin | 9900 | €51,207 | €71,453 | +€20,246 | +39.5% |
| Operating profit (loss) | 9901 | €41,716 | €62,341 | +€20,625 | +49.4% |
| Financial income | 75/76B | €62 | €34 | -€28 | -45.8% |
| Recurring financial income | 75 | €62 | €34 | -€28 | -45.8% |
| Financial charges | 65/66B | €3,552 | €2,689 | -€863 | -24.3% |
| Recurring financial charges | 65 | €3,552 | €2,689 | -€863 | -24.3% |
| Profit (loss) for the period before taxes | 9903 | €38,225 | €59,685 | +€21,459 | +56.1% |
| Income taxes | 67/77 | €12,329 | €19,102 | +€6,773 | +54.9% |
| Profit (loss) for the period | 9904 | €25,896 | €40,583 | +€14,687 | +56.7% |
| Profit (loss) for the period to be appropriated | 9905 | €25,896 | €40,583 | +€14,687 | +56.7% |
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 22 October 2026 via checked.be.