VIGNY 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.
VIGNY CONSULT
Largest movements
- Cash -€36,981
down €36,981 (-36.0%), from €102,833 to €65,852
mainly Tax, wage and social debts (-€82,655) and Investment in fixed assets (net) (-€42,030)
- Tangible fixed assets +€31,812
up €31,812 (+452%), from €7,039 to €38,851
- Receivables within one year +€30,243
up €30,243 (+7.6%), from €395,740 to €425,984
of which Trade receivables: +€37,608
- Tax, wage and social debts -€82,655
down €82,655 (-63.0%), from €131,117 to €48,463
of which Taxes: -€77,305
- Profit (loss) carried forward +€71,752
up €71,752 (+273%), from €26,308 to €98,060
- Other debts +€40,000
up €40,000 (+2,037%), from €1,963 to €41,963
- Gross operating margin +€68,062
up €68,062 (+52.8%), from €128,904 to €196,965
- Staff costs +€29,689
up €29,689 (+185%), from €16,033 to €45,722
- Taxes +€27,505
up €27,505 (+6,353%), from €433 to €27,938
- Financial income -€13,457
down €13,457 (-100.0%), from €13,457 to €0
- Financial charges -€8,967
down €8,967 (-91.5%), from €9,802 to €835
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €506,231 | €535,687 | +€29,456 | +5.8% |
| Fixed assets | 21/28 | €7,039 | €38,851 | +€31,812 | +452% |
| Tangible fixed assets | 22/27 | €7,039 | €38,851 | +€31,812 | +452% |
| Furniture and vehicles | 24 | €7,039 | €38,851 | +€31,812 | +452% |
| Current assets | 29/58 | €499,191 | €496,835 | -€2,356 | -0.5% |
| Amounts receivable within one year | 40/41 | €395,740 | €425,984 | +€30,243 | +7.6% |
| Trade receivables | 40 | €79,202 | €116,810 | +€37,608 | +47.5% |
| Other amounts receivable | 41 | €316,538 | €309,173 | -€7,364 | -2.3% |
| Current investments | 50/53 | - | €5,000 | +€5,000 | |
| Cash at bank and in hand | 54/58 | €102,833 | €65,852 | -€36,981 | -36.0% |
| Deferred charges and accrued income | 490/1 | €618 | - | -€618 | |
| Total equity and liabilities | 10/49 | €506,231 | €535,687 | +€29,456 | +5.8% |
| Equity | 10/15 | €370,158 | €441,910 | +€71,752 | +19.4% |
| Contributions | 10/11 | €3,500 | €3,500 | = | 0.0% |
| Reserves | 13 | €340,350 | €340,350 | = | 0.0% |
| Non-distributable reserves | 130/1 | €350 | €350 | = | 0.0% |
| Reserves not available under the articles | 1311 | €350 | €350 | = | 0.0% |
| Distributable reserves | 133 | €340,000 | €340,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €26,308 | €98,060 | +€71,752 | +273% |
| Amounts payable | 17/49 | €136,073 | €93,776 | -€42,296 | -31.1% |
| Amounts payable within one year | 42/48 | €136,073 | €93,776 | -€42,296 | -31.1% |
| Trade debts | 44 | €2,992 | €3,350 | +€358 | +12.0% |
| Suppliers | 440/4 | €2,992 | €3,350 | +€358 | +12.0% |
| Taxes, remuneration and social security | 45 | €131,117 | €48,463 | -€82,655 | -63.0% |
| Taxes | 450/3 | €125,768 | €48,463 | -€77,305 | -61.5% |
| Remuneration and social security | 454/9 | €5,349 | - | -€5,349 | |
| Other amounts payable | 47/48 | €1,963 | €41,963 | +€40,000 | +2,037% |
| Remuneration, social security and pensions | 62 | €16,033 | €45,722 | +€29,689 | +185% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,956 | €10,218 | +€5,262 | +106% |
| Other operating charges | 640/8 | €1,531 | €500 | -€1,031 | -67.3% |
| Gross operating margin | 9900 | €128,904 | €196,965 | +€68,062 | +52.8% |
| Operating profit (loss) | 9901 | €106,384 | €140,525 | +€34,142 | +32.1% |
| Financial income | 75/76B | €13,457 | €0 | -€13,457 | -100.0% |
| Recurring financial income | 75 | €13,457 | €0 | -€13,457 | -100.0% |
| Financial charges | 65/66B | €9,802 | €835 | -€8,967 | -91.5% |
| Recurring financial charges | 65 | €9,802 | €835 | -€8,967 | -91.5% |
| Profit (loss) for the period before taxes | 9903 | €110,038 | €139,690 | +€29,652 | +26.9% |
| Income taxes | 67/77 | €433 | €27,938 | +€27,505 | +6,353% |
| Profit (loss) for the period | 9904 | €109,605 | €111,752 | +€2,147 | +2.0% |
| Profit (loss) for the period to be appropriated | 9905 | €109,605 | €111,752 | +€2,147 | +2.0% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.