VFC CONSULTING: what changed
Two fiscal 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.
VFC CONSULTING
Largest movements
- Receivables within one year +€6,938
up €6,938 (+13.4%), from €51,584 to €58,522
of which Other amounts receivable: +€6,938
- Deferred charges and accrued income -€635
no longer reported in 2025 (was €635)
- Short-term financial debts +€12,181
up €12,181 (+172.0%), from €7,081 to €19,262
- Tax, wage and social debts -€6,535
down €6,535 (-74.0%), from €8,835 to €2,300
- Gross operating margin -€3,680
down €3,680 (-50.0%), from €7,358 to €3,679
- Taxes -€927
down €927 (-57.5%), from €1,613 to €686
- Other operating charges -€387
no longer reported in 2025 (was €387)
- Financial charges +€181
up €181 (+7.5%), from €2,426 to €2,607
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.
Cash bridge derived
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €52,220 | €58,522 | +€6,303 | +12.1% |
| Current assets | 29/58 | €52,220 | €58,522 | +€6,303 | +12.1% |
| Amounts receivable within one year | 40/41 | €51,584 | €58,522 | +€6,938 | +13.4% |
| Trade receivables | 40 | €10,527 | €10,527 | = | 0.0% |
| Other amounts receivable | 41 | €41,057 | €47,995 | +€6,938 | +16.9% |
| Deferred charges and accrued income | 490/1 | €635 | - | -€635 | |
| Total equity and liabilities | 10/49 | €52,220 | €58,522 | +€6,303 | +12.1% |
| Equity | 10/15 | €12,210 | €12,596 | +€386 | +3.2% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €5,806 | €5,806 | = | 0.0% |
| Non-distributable reserves | 130/1 | €620 | €620 | = | 0.0% |
| Legal reserve | 130 | €620 | €620 | = | 0.0% |
| Distributable reserves | 133 | €5,186 | €5,186 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€55,596 | -€55,210 | +€386 | +0.7% |
| Amounts payable | 17/49 | €40,009 | €45,926 | +€5,917 | +14.8% |
| Amounts payable within one year | 42/48 | €40,009 | €45,926 | +€5,917 | +14.8% |
| Financial debts | 43 | €7,081 | €19,262 | +€12,181 | +172.0% |
| Credit institutions | 430/8 | €7,081 | €19,262 | +€12,181 | +172.0% |
| Trade debts | 44 | €24,093 | €24,364 | +€271 | +1.1% |
| Suppliers | 440/4 | €24,093 | €24,364 | +€271 | +1.1% |
| Taxes, remuneration and social security | 45 | €8,835 | €2,300 | -€6,535 | -74.0% |
| Taxes | 450/3 | €8,835 | €2,300 | -€6,535 | -74.0% |
| Other operating charges | 640/8 | €387 | - | -€387 | |
| Gross operating margin | 9900 | €7,358 | €3,679 | -€3,680 | -50.0% |
| Operating profit (loss) | 9901 | €6,971 | €3,679 | -€3,292 | -47.2% |
| Financial charges | 65/66B | €2,426 | €2,607 | +€181 | +7.5% |
| Recurring financial charges | 65 | €2,426 | €2,607 | +€181 | +7.5% |
| Profit (loss) for the period before taxes | 9903 | €4,546 | €1,072 | -€3,473 | -76.4% |
| Income taxes | 67/77 | €1,613 | €686 | -€927 | -57.5% |
| Profit (loss) for the period | 9904 | €2,932 | €386 | -€2,546 | -86.8% |
| Profit (loss) for the period to be appropriated | 9905 | €2,932 | €386 | -€2,546 | -86.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.