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
- Deferred charges and accrued income +€15,410
up €15,410 (+29.4%), from €52,395 to €67,805
- Reserves +€77,985
up €77,985 (+87.9%), from €88,725 to €166,710
- Tax, wage and social debts -€37,572
down €37,572 (-59.1%), from €63,583 to €26,011
- Debts after one year -€19,515
down €19,515 (-10.1%), from €193,563 to €174,048
- Other debts -€7,569
down €7,569 (-44.0%), from €17,193 to €9,624
- Profit (loss) carried forward -€6,253
down €6,253 (-8.0%), from €77,985 to €71,732
- Gross operating margin -€51,569
down €51,569 (-30.9%), from €167,006 to €115,436
- Depreciation -€43,859
down €43,859 (-77.8%), from €56,341 to €12,482
- Taxes -€3,635
down €3,635 (-15.4%), from €23,648 to €20,013
- Financial charges +€2,461
up €2,461 (+43.8%), from €5,623 to €8,084
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 | €468,797 | €483,907 | +€15,110 | +3.2% |
| Fixed assets | 21/28 | €336,173 | €332,343 | -€3,830 | -1.1% |
| Tangible fixed assets | 22/27 | €336,173 | €332,343 | -€3,830 | -1.1% |
| Land and buildings | 22 | €333,639 | €330,528 | -€3,111 | -0.9% |
| Furniture and vehicles | 24 | €2,535 | €1,815 | -€720 | -28.4% |
| Current assets | 29/58 | €132,623 | €151,564 | +€18,940 | +14.3% |
| Cash at bank and in hand | 54/58 | €80,229 | €83,759 | +€3,530 | +4.4% |
| Deferred charges and accrued income | 490/1 | €52,395 | €67,805 | +€15,410 | +29.4% |
| Total equity and liabilities | 10/49 | €468,797 | €483,907 | +€15,110 | +3.2% |
| Equity | 10/15 | €170,710 | €242,441 | +€71,732 | +42.0% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Reserves | 13 | €88,725 | €166,710 | +€77,985 | +87.9% |
| Distributable reserves | 133 | €88,725 | €166,710 | +€77,985 | +87.9% |
| Profit (loss) carried forward | 14 | €77,985 | €71,732 | -€6,253 | -8.0% |
| Amounts payable | 17/49 | €298,087 | €241,466 | -€56,622 | -19.0% |
| Amounts payable after more than one year | 17 | €193,563 | €174,048 | -€19,515 | -10.1% |
| Financial debts | 170/4 | €193,563 | €174,048 | -€19,515 | -10.1% |
| Amounts payable within one year | 42/48 | €104,525 | €67,418 | -€37,107 | -35.5% |
| Current portion of amounts payable after more than one year | 42 | €18,805 | €21,055 | +€2,250 | +12.0% |
| Trade debts | 44 | €4,944 | €10,728 | +€5,784 | +117% |
| Suppliers | 440/4 | €4,944 | €10,728 | +€5,784 | +117% |
| Taxes, remuneration and social security | 45 | €63,583 | €26,011 | -€37,572 | -59.1% |
| Taxes | 450/3 | €63,583 | €26,011 | -€37,572 | -59.1% |
| Other amounts payable | 47/48 | €17,193 | €9,624 | -€7,569 | -44.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €56,341 | €12,482 | -€43,859 | -77.8% |
| Other operating charges | 640/8 | €3,408 | €3,126 | -€283 | -8.3% |
| Gross operating margin | 9900 | €167,006 | €115,436 | -€51,569 | -30.9% |
| Operating profit (loss) | 9901 | €107,256 | €99,829 | -€7,427 | -6.9% |
| Financial charges | 65/66B | €5,623 | €8,084 | +€2,461 | +43.8% |
| Recurring financial charges | 65 | €5,623 | €8,084 | +€2,461 | +43.8% |
| Profit (loss) for the period before taxes | 9903 | €101,633 | €91,745 | -€9,888 | -9.7% |
| Income taxes | 67/77 | €23,648 | €20,013 | -€3,635 | -15.4% |
| Profit (loss) for the period | 9904 | €77,985 | €71,732 | -€6,253 | -8.0% |
| Profit (loss) for the period to be appropriated | 9905 | €77,985 | €71,732 | -€6,253 | -8.0% |
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 19 October 2026 via checked.be.