VH CONSEILS: 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.
VH CONSEILS
Largest movements
- Tangible fixed assets +€67,853
up €67,853, from €0 to €67,853
- Cash +€11,810
up €11,810 (+120.1%), from €9,837 to €21,646
mainly Other debts (+€65,000) and Net result for the year (+€15,340)
- Other debts +€65,000
new in 2025: €65,000
- Reserves +€15,340
up €15,340 (+563.9%), from €2,721 to €18,061
- Gross operating margin +€27,387
up €27,387 (+755.0%), from €3,628 to €31,015
- Depreciation +€7,654
new in 2025: €7,654
- Taxes +€5,645
up €5,645 (+622.5%), from €907 to €6,552
- Other operating charges +€1,422
new in 2025: €1,422
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
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 | €10,056 | €89,946 | +€79,890 | +794.4% |
| Fixed assets | 21/28 | €0 | €67,853 | +€67,853 | |
| Tangible fixed assets | 22/27 | €0 | €67,853 | +€67,853 | |
| Furniture and vehicles | 24 | €0 | €67,853 | +€67,853 | |
| Current assets | 29/58 | €10,056 | €22,093 | +€12,037 | +119.7% |
| Amounts receivable within one year | 40/41 | €0 | €0 | = | |
| Trade receivables | 40 | €0 | €0 | = | |
| Other amounts receivable | 41 | €0 | €0 | = | |
| Cash at bank and in hand | 54/58 | €9,837 | €21,646 | +€11,810 | +120.1% |
| Deferred charges and accrued income | 490/1 | €220 | €447 | +€227 | +103.5% |
| Total equity and liabilities | 10/49 | €10,056 | €89,946 | +€79,890 | +794.4% |
| Equity | 10/15 | €7,721 | €23,061 | +€15,340 | +198.7% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €2,721 | €18,061 | +€15,340 | +563.9% |
| Non-distributable reserves | 130/1 | €2,721 | €18,061 | +€15,340 | +563.9% |
| Other | 1319 | €2,721 | €18,061 | +€15,340 | +563.9% |
| Amounts payable | 17/49 | €2,336 | €66,885 | +€64,549 | +2763.6% |
| Amounts payable within one year | 42/48 | €2,336 | €66,885 | +€64,549 | +2763.6% |
| Trade debts | 44 | €491 | €817 | +€325 | +66.2% |
| Suppliers | 440/4 | €491 | €817 | +€325 | +66.2% |
| Taxes, remuneration and social security | 45 | €1,844 | €1,068 | -€776 | -42.1% |
| Taxes | 450/3 | €1,844 | €1,068 | -€776 | -42.1% |
| Other amounts payable | 47/48 | - | €65,000 | +€65,000 | |
| Remuneration, social security and pensions | 62 | - | €34 | +€34 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €7,654 | +€7,654 | |
| Other operating charges | 640/8 | - | €1,422 | +€1,422 | |
| Gross operating margin | 9900 | €3,628 | €31,015 | +€27,387 | +755.0% |
| Operating profit (loss) | 9901 | €3,628 | €21,904 | +€18,277 | +503.8% |
| Financial charges | 65/66B | €0 | €12 | +€12 | |
| Recurring financial charges | 65 | €0 | €12 | +€12 | |
| Profit (loss) for the period before taxes | 9903 | €3,628 | €21,893 | +€18,265 | +503.5% |
| Income taxes | 67/77 | €907 | €6,552 | +€5,645 | +622.5% |
| Profit (loss) for the period | 9904 | €2,721 | €15,340 | +€12,620 | +463.9% |
| Profit (loss) for the period to be appropriated | 9905 | €2,721 | €15,340 | +€12,620 | +463.9% |
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.