VIGORIUS CONSULTING: what changed
Two fiscal 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.
VIGORIUS CONSULTING
Largest movements
- Tangible fixed assets +€55,584
new in 2025: €55,584
of which Furniture and vehicles: +€36,178
- Financial fixed assets +€15,000
new in 2025: €15,000
- Receivables within one year +€9,235
up €9,235 (+149.7%), from €6,171 to €15,406
- Cash -€8,150
down €8,150 (-36.3%), from €22,438 to €14,288
mainly Investment in fixed assets (net) (-€73,124) and Receivables within one year (-€9,235)
- Deferred charges and accrued income +€1,441
new in 2025: €1,441
- Debts after one year +€42,264
new in 2025: €42,264
- Profit (loss) carried forward +€19,398
up €19,398 (+118.5%), from €16,370 to €35,768
- Current portion of long-term debt +€6,449
new in 2025: €6,449
- Tax, wage and social debts +€5,708
up €5,708 (+79.1%), from €7,213 to €12,921
- Other debts -€2,767
down €2,767 (-91.4%), from €3,026 to €259
- Gross operating margin +€7,693
up €7,693 (+33.8%), from €22,751 to €30,444
- Depreciation +€2,540
new in 2025: €2,540
- Taxes +€1,407
up €1,407 (+30.3%), from €4,650 to €6,057
- Other operating charges +€493
up €493 (+985.3%), from €50 to €543
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.
Cash bridge derived
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 | €28,609 | €101,718 | +€73,110 | +255.6% |
| Fixed assets | 21/28 | - | €70,584 | +€70,584 | |
| Tangible fixed assets | 22/27 | - | €55,584 | +€55,584 | |
| Furniture and vehicles | 24 | - | €36,178 | +€36,178 | |
| Other tangible fixed assets | 26 | - | €19,406 | +€19,406 | |
| Financial fixed assets | 28 | - | €15,000 | +€15,000 | |
| Current assets | 29/58 | €28,609 | €31,134 | +€2,526 | +8.8% |
| Amounts receivable within one year | 40/41 | €6,171 | €15,406 | +€9,235 | +149.7% |
| Trade receivables | 40 | €6,171 | €15,406 | +€9,235 | +149.7% |
| Cash at bank and in hand | 54/58 | €22,438 | €14,288 | -€8,150 | -36.3% |
| Deferred charges and accrued income | 490/1 | - | €1,441 | +€1,441 | |
| Total equity and liabilities | 10/49 | €28,609 | €101,718 | +€73,110 | +255.6% |
| Equity | 10/15 | €18,370 | €37,768 | +€19,398 | +105.6% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €16,370 | €35,768 | +€19,398 | +118.5% |
| Amounts payable | 17/49 | €10,239 | €63,950 | +€53,712 | +524.6% |
| Amounts payable after more than one year | 17 | - | €42,264 | +€42,264 | |
| Financial debts | 170/4 | - | €42,264 | +€42,264 | |
| Amounts payable within one year | 42/48 | €10,239 | €21,686 | +€11,447 | +111.8% |
| Current portion of amounts payable after more than one year | 42 | - | €6,449 | +€6,449 | |
| Trade debts | 44 | - | €2,057 | +€2,057 | |
| Suppliers | 440/4 | - | €2,057 | +€2,057 | |
| Taxes, remuneration and social security | 45 | €7,213 | €12,921 | +€5,708 | +79.1% |
| Taxes | 450/3 | €7,213 | €12,921 | +€5,708 | +79.1% |
| Other amounts payable | 47/48 | €3,026 | €259 | -€2,767 | -91.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €2,540 | +€2,540 | |
| Other operating charges | 640/8 | €50 | €543 | +€493 | +985.3% |
| Gross operating margin | 9900 | €22,751 | €30,444 | +€7,693 | +33.8% |
| Operating profit (loss) | 9901 | €22,701 | €27,361 | +€4,660 | +20.5% |
| Financial charges | 65/66B | €15 | €240 | +€225 | +1536.6% |
| Recurring financial charges | 65 | €15 | €240 | +€225 | +1536.6% |
| Profit (loss) for the period before taxes | 9903 | €22,686 | €27,121 | +€4,435 | +19.6% |
| Income taxes | 67/77 | €4,650 | €6,057 | +€1,407 | +30.3% |
| Profit (loss) for the period | 9904 | €18,036 | €21,064 | +€3,028 | +16.8% |
| Profit (loss) for the period to be appropriated | 9905 | €18,036 | €21,064 | +€3,028 | +16.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.