VieVa 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.
VieVa Consulting
Largest movements
- Tangible fixed assets -€21,855
down €21,855 (-3.7%), from €597,304 to €575,450
of which Land and buildings: -€21,855
- Trade debts -€23,562
down €23,562 (-49.2%), from €47,899 to €24,337
- Reserves +€18,566
up €18,566 (+17.8%), from €104,114 to €122,680
of which Distributable reserves: +€18,566
- Debts after one year -€16,086
down €16,086 (-11.6%), from €138,956 to €122,869
- Other debts +€11,841
up €11,841 (+85.6%), from €13,828 to €25,669
- Gross operating margin +€4,209
up €4,209 (+7.2%), from €58,374 to €62,583
- Other operating charges +€1,396
up €1,396 (+60.5%), from €2,306 to €3,702
- Taxes +€1,018
up €1,018 (+13.9%), from €7,313 to €8,331
- Financial charges -€896
down €896 (-9.3%), from €9,599 to €8,702
- Financial income -€862
down €862 (-44.7%), from €1,928 to €1,065
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 | €615,448 | €595,236 | -€20,211 | -3.3% |
| Fixed assets | 21/28 | €597,486 | €575,631 | -€21,855 | -3.7% |
| Tangible fixed assets | 22/27 | €597,304 | €575,450 | -€21,855 | -3.7% |
| Land and buildings | 22 | €597,304 | €575,450 | -€21,855 | -3.7% |
| Assets under construction and advance payments | 27 | €0 | - | = | |
| Financial fixed assets | 28 | €181 | €181 | = | 0.0% |
| Current assets | 29/58 | €17,962 | €19,605 | +€1,643 | +9.1% |
| Amounts receivable within one year | 40/41 | €16,093 | €16,738 | +€645 | +4.0% |
| Trade receivables | 40 | €16,093 | €16,738 | +€645 | +4.0% |
| Other amounts receivable | 41 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €0 | €531 | +€531 | |
| Deferred charges and accrued income | 490/1 | €1,869 | €2,336 | +€467 | +25.0% |
| Total equity and liabilities | 10/49 | €615,448 | €595,236 | -€20,211 | -3.3% |
| Equity | 10/15 | €368,187 | €384,855 | +€16,669 | +4.5% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €104,114 | €122,680 | +€18,566 | +17.8% |
| Tax-exempt reserves | 132 | €5,000 | €5,000 | = | 0.0% |
| Distributable reserves | 133 | €99,114 | €117,680 | +€18,566 | +18.7% |
| Profit (loss) carried forward | 14 | €244,220 | €243,387 | -€833 | -0.3% |
| Investment grants | 15 | €7,453 | €6,388 | -€1,065 | -14.3% |
| Amounts payable | 17/49 | €247,261 | €210,381 | -€36,880 | -14.9% |
| Amounts payable after more than one year | 17 | €138,956 | €122,869 | -€16,086 | -11.6% |
| Financial debts | 170/4 | €138,956 | €122,869 | -€16,086 | -11.6% |
| Amounts payable within one year | 42/48 | €105,657 | €87,512 | -€18,145 | -17.2% |
| Current portion of amounts payable after more than one year | 42 | €15,439 | €16,086 | +€647 | +4.2% |
| Financial debts | 43 | €5,293 | €2,017 | -€3,276 | -61.9% |
| Credit institutions | 430/8 | €5,293 | €2,017 | -€3,276 | -61.9% |
| Trade debts | 44 | €47,899 | €24,337 | -€23,562 | -49.2% |
| Suppliers | 440/4 | €47,899 | €24,337 | -€23,562 | -49.2% |
| Taxes, remuneration and social security | 45 | €23,198 | €19,402 | -€3,796 | -16.4% |
| Taxes | 450/3 | €21,198 | €17,402 | -€3,796 | -17.9% |
| Remuneration and social security | 454/9 | €2,000 | €2,000 | = | 0.0% |
| Other amounts payable | 47/48 | €13,828 | €25,669 | +€11,841 | +85.6% |
| Accrued charges and deferred income | 492/3 | €2,648 | €0 | -€2,648 | -100% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €25,030 | €24,347 | -€683 | -2.7% |
| Other operating charges | 640/8 | €2,306 | €3,702 | +€1,396 | +60.5% |
| Gross operating margin | 9900 | €58,374 | €62,583 | +€4,209 | +7.2% |
| Operating profit (loss) | 9901 | €31,039 | €34,535 | +€3,496 | +11.3% |
| Financial income | 75/76B | €1,928 | €1,065 | -€862 | -44.7% |
| Recurring financial income | 75 | €1,928 | €1,065 | -€862 | -44.7% |
| Financial charges | 65/66B | €9,599 | €8,702 | -€896 | -9.3% |
| Recurring financial charges | 65 | €9,599 | €8,702 | -€896 | -9.3% |
| Profit (loss) for the period before taxes | 9903 | €23,367 | €26,897 | +€3,530 | +15.1% |
| Income taxes | 67/77 | €7,313 | €8,331 | +€1,018 | +13.9% |
| Profit (loss) for the period | 9904 | €16,054 | €18,566 | +€2,512 | +15.6% |
| Profit (loss) for the period to be appropriated | 9905 | €16,054 | €18,566 | +€2,512 | +15.6% |
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 22 October 2026 via checked.be.