VIE 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.
VIE CONSULTING
Largest movements
- Receivables within one year +€57,155
up €57,155 (+193%), from €29,554 to €86,709
of which Trade receivables: +€57,166
- Cash -€18,531
down €18,531 (-12.7%), from €145,828 to €127,296
mainly Contributions, distributions and other (-€75,000) and Receivables within one year (-€57,155)
- Tax, wage and social debts +€22,986
up €22,986 (+63.7%), from €36,084 to €59,070
of which Taxes: +€26,070
- Profit (loss) carried forward +€21,817
up €21,817 (+16.8%), from €129,861 to €151,678
- Trade debts -€5,563
down €5,563 (-66.6%), from €8,357 to €2,794
- Gross operating margin -€24,976
down €24,976 (-16.5%), from €151,072 to €126,096
- Taxes -€6,915
down €6,915 (-21.0%), from €32,985 to €26,070
- Financial income -€2,344
down €2,344 (-70.0%), from €3,347 to €1,002
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 | €176,301 | €215,542 | +€39,241 | +22.3% |
| Fixed assets | 21/28 | €919 | €443 | -€477 | -51.9% |
| Tangible fixed assets | 22/27 | €556 | €80 | -€477 | -85.7% |
| Furniture and vehicles | 24 | €556 | €80 | -€477 | -85.7% |
| Financial fixed assets | 28 | €363 | €363 | = | 0.0% |
| Current assets | 29/58 | €175,382 | €215,099 | +€39,717 | +22.6% |
| Amounts receivable within one year | 40/41 | €29,554 | €86,709 | +€57,155 | +193% |
| Trade receivables | 40 | €28,090 | €85,256 | +€57,166 | +204% |
| Other amounts receivable | 41 | €1,464 | €1,453 | -€11 | -0.8% |
| Cash at bank and in hand | 54/58 | €145,828 | €127,296 | -€18,531 | -12.7% |
| Deferred charges and accrued income | 490/1 | - | €1,094 | +€1,094 | |
| Total equity and liabilities | 10/49 | €176,301 | €215,542 | +€39,241 | +22.3% |
| Equity | 10/15 | €131,861 | €153,678 | +€21,817 | +16.5% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €129,861 | €151,678 | +€21,817 | +16.8% |
| Amounts payable | 17/49 | €44,441 | €61,864 | +€17,423 | +39.2% |
| Amounts payable within one year | 42/48 | €44,441 | €61,864 | +€17,423 | +39.2% |
| Trade debts | 44 | €8,357 | €2,794 | -€5,563 | -66.6% |
| Suppliers | 440/4 | €8,357 | €2,794 | -€5,563 | -66.6% |
| Taxes, remuneration and social security | 45 | €36,084 | €59,070 | +€22,986 | +63.7% |
| Taxes | 450/3 | €33,000 | €59,070 | +€26,070 | +79.0% |
| Remuneration and social security | 454/9 | €3,084 | - | -€3,084 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €477 | €477 | -€0 | 0.0% |
| Other operating charges | 640/8 | €98 | €501 | +€403 | +413% |
| Gross operating margin | 9900 | €151,072 | €126,096 | -€24,976 | -16.5% |
| Operating profit (loss) | 9901 | €150,497 | €125,118 | -€25,379 | -16.9% |
| Financial income | 75/76B | €3,347 | €1,002 | -€2,344 | -70.0% |
| Recurring financial income | 75 | €3,347 | €1,002 | -€2,344 | -70.0% |
| Financial charges | 65/66B | €2,353 | €3,234 | +€881 | +37.4% |
| Recurring financial charges | 65 | €2,353 | €3,234 | +€881 | +37.4% |
| Profit (loss) for the period before taxes | 9903 | €151,491 | €122,887 | -€28,604 | -18.9% |
| Income taxes | 67/77 | €32,985 | €26,070 | -€6,915 | -21.0% |
| Profit (loss) for the period | 9904 | €118,506 | €96,817 | -€21,689 | -18.3% |
| Profit (loss) for the period to be appropriated | 9905 | €118,506 | €96,817 | -€21,689 | -18.3% |
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 26 October 2026 via checked.be.