VI-CONSULT: 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.
VI-CONSULT
Largest movements
- Tangible fixed assets -€6,700
down €6,700 (-7.7%), from €87,100 to €80,400
- Reserves -€7,503
down €7,503 (-37.1%), from €20,217 to €12,714
- Gross operating margin +€1,055
up €1,055, from -€876 to €179
- Financial charges +€84
up €84 (+46.7%), from €180 to €264
- Other operating charges +€20
up €20 (+2.8%), from €699 to €719
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 | €93,713 | €86,252 | -€7,462 | -8.0% |
| Fixed assets | 21/28 | €87,100 | €80,400 | -€6,700 | -7.7% |
| Tangible fixed assets | 22/27 | €87,100 | €80,400 | -€6,700 | -7.7% |
| Land and buildings | 22 | €87,100 | €80,400 | -€6,700 | -7.7% |
| Current assets | 29/58 | €6,613 | €5,852 | -€762 | -11.5% |
| Amounts receivable within one year | 40/41 | €253 | €0 | -€253 | -100% |
| Other amounts receivable | 41 | €253 | €0 | -€253 | -100% |
| Cash at bank and in hand | 54/58 | €6,361 | €5,852 | -€509 | -8.0% |
| Total equity and liabilities | 10/49 | €93,713 | €86,252 | -€7,462 | -8.0% |
| Equity | 10/15 | €38,817 | €31,314 | -€7,503 | -19.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €20,217 | €12,714 | -€7,503 | -37.1% |
| Distributable reserves | 133 | €20,217 | €12,714 | -€7,503 | -37.1% |
| Amounts payable | 17/49 | €54,897 | €54,938 | +€42 | +0.1% |
| Amounts payable within one year | 42/48 | €54,500 | €54,541 | +€42 | +0.1% |
| Taxes, remuneration and social security | 45 | €0 | €42 | +€42 | |
| Taxes | 450/3 | €0 | €42 | +€42 | |
| Other amounts payable | 47/48 | €54,500 | €54,500 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €397 | €397 | = | 0.0% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,700 | €6,700 | = | 0.0% |
| Other operating charges | 640/8 | €699 | €719 | +€20 | +2.8% |
| Gross operating margin | 9900 | -€876 | €179 | +€1,055 | |
| Operating profit (loss) | 9901 | -€8,275 | -€7,239 | +€1,035 | +12.5% |
| Financial charges | 65/66B | €180 | €264 | +€84 | +46.7% |
| Recurring financial charges | 65 | €180 | €264 | +€84 | +46.7% |
| Profit (loss) for the period before taxes | 9903 | -€8,455 | -€7,503 | +€951 | +11.3% |
| Income taxes | 67/77 | €0 | - | = | |
| Profit (loss) for the period | 9904 | -€8,455 | -€7,503 | +€951 | +11.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€8,455 | -€7,503 | +€951 | +11.3% |
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 23 October 2026 via checked.be.