VHS Consultancy: 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.
VHS Consultancy
Largest movements
- Receivables within one year +€311
up €311 (+30.7%), from €1,013 to €1,324
- Cash +€291
up €291 (+970.1%), from €30 to €321
- Debts after one year +€2,739
up €2,739 (+5475.0%), from €50 to €2,789
- Profit (loss) carried forward -€2,537
down €2,537 (-13.0%), from -€19,467 to -€22,004
- Trade debts +€400
new in 2025: €400
- Gross operating margin -€1,722
down €1,722 (-277.9%), from -€620 to -€2,342
- Financial charges +€126
up €126 (+183.1%), from €69 to €195
- Other operating charges -€125
no longer reported in 2025 (was €125)
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
A cash bridge needs two consecutive financial years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,043 | €1,645 | +€602 | +57.7% |
| Current assets | 29/58 | €1,043 | €1,645 | +€602 | +57.7% |
| Amounts receivable within one year | 40/41 | €1,013 | €1,324 | +€311 | +30.7% |
| Other amounts receivable | 41 | €1,013 | €1,324 | +€311 | +30.7% |
| Cash at bank and in hand | 54/58 | €30 | €321 | +€291 | +970.1% |
| Total equity and liabilities | 10/49 | €1,043 | €1,645 | +€602 | +57.7% |
| Equity | 10/15 | €993 | -€1,544 | -€2,537 | |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | - | -€1,860 | |
| Reserves not available under the articles | 1311 | €1,860 | - | -€1,860 | |
| Distributable reserves | 133 | - | €1,860 | +€1,860 | |
| Profit (loss) carried forward | 14 | -€19,467 | -€22,004 | -€2,537 | -13.0% |
| Amounts payable | 17/49 | €50 | €3,189 | +€3,139 | +6274.0% |
| Amounts payable after more than one year | 17 | €50 | €2,789 | +€2,739 | +5475.0% |
| Other amounts payable | 178/9 | €50 | €2,789 | +€2,739 | +5475.0% |
| Amounts payable within one year | 42/48 | - | €400 | +€400 | |
| Trade debts | 44 | - | €400 | +€400 | |
| Suppliers | 440/4 | - | €400 | +€400 | |
| Other operating charges | 640/8 | €125 | - | -€125 | |
| Gross operating margin | 9900 | -€620 | -€2,342 | -€1,722 | -277.9% |
| Operating profit (loss) | 9901 | -€745 | -€2,342 | -€1,597 | -214.5% |
| Financial charges | 65/66B | €69 | €195 | +€126 | +183.1% |
| Recurring financial charges | 65 | €69 | €195 | +€126 | +183.1% |
| Profit (loss) for the period before taxes | 9903 | -€814 | -€2,537 | -€1,723 | -211.8% |
| Profit (loss) for the period | 9904 | -€814 | -€2,537 | -€1,723 | -211.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€814 | -€2,537 | -€1,723 | -211.8% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.