VIJA CONSULTING: what changed
You see two financial years side by side: what moved most in the balance sheet and the result, why the result rose or fell and where the money went.
VIJA CONSULTING
Largest movements
- Cash -€62,870
down €62,870 (-38.9%), from €161,641 to €98,771
mainly Contributions, distributions and other (-€303,366) and Investment in fixed assets (net) (-€21,615)
- Tangible fixed assets +€18,829
up €18,829 (+888%), from €2,122 to €20,951
- Receivables within one year +€15,922
up €15,922 (+41.9%), from €38,004 to €53,926
of which Trade receivables: +€16,310
- Deferred charges and accrued income +€6,672
up €6,672 (+448%), from €1,490 to €8,162
- Reserves -€183,703
down €183,703 (-95.5%), from €192,366 to €8,664
- Other debts +€144,543
new in 2025: €144,543
- Tax, wage and social debts +€9,611
up €9,611 (+146%), from €6,597 to €16,207
- Trade debts +€8,102
up €8,102 (+626%), from €1,294 to €9,396
- Gross operating margin +€71,613
up €71,613 (+72.5%), from €98,818 to €170,431
- Taxes +€23,523
up €23,523 (+114%), from €20,627 to €44,150
- Depreciation +€1,992
up €1,992 (+251%), from €793 to €2,786
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €203,257 | €181,810 | -€21,448 | -10.6% |
| Fixed assets | 21/28 | €2,122 | €20,951 | +€18,829 | +888% |
| Tangible fixed assets | 22/27 | €2,122 | €20,951 | +€18,829 | +888% |
| Furniture and vehicles | 24 | €2,122 | €20,951 | +€18,829 | +888% |
| Current assets | 29/58 | €201,136 | €160,859 | -€40,277 | -20.0% |
| Amounts receivable within one year | 40/41 | €38,004 | €53,926 | +€15,922 | +41.9% |
| Trade receivables | 40 | €25,471 | €41,780 | +€16,310 | +64.0% |
| Other amounts receivable | 41 | €12,534 | €12,146 | -€388 | -3.1% |
| Cash at bank and in hand | 54/58 | €161,641 | €98,771 | -€62,870 | -38.9% |
| Deferred charges and accrued income | 490/1 | €1,490 | €8,162 | +€6,672 | +448% |
| Total equity and liabilities | 10/49 | €203,257 | €181,810 | -€21,448 | -10.6% |
| Equity | 10/15 | €195,366 | €11,664 | -€183,703 | -94.0% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €192,366 | €8,664 | -€183,703 | -95.5% |
| Distributable reserves | 133 | €192,366 | €8,664 | -€183,703 | -95.5% |
| Amounts payable | 17/49 | €7,891 | €170,146 | +€162,255 | +2,056% |
| Amounts payable within one year | 42/48 | €7,891 | €170,146 | +€162,255 | +2,056% |
| Trade debts | 44 | €1,294 | €9,396 | +€8,102 | +626% |
| Suppliers | 440/4 | €1,294 | €9,396 | +€8,102 | +626% |
| Taxes, remuneration and social security | 45 | €6,597 | €16,207 | +€9,611 | +146% |
| Taxes | 450/3 | €6,597 | €16,207 | +€9,611 | +146% |
| Other amounts payable | 47/48 | - | €144,543 | +€144,543 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €793 | €2,786 | +€1,992 | +251% |
| Other operating charges | 640/8 | €953 | €777 | -€176 | -18.5% |
| Gross operating margin | 9900 | €98,818 | €170,431 | +€71,613 | +72.5% |
| Operating profit (loss) | 9901 | €97,071 | €166,868 | +€69,796 | +71.9% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €2,200 | €3,054 | +€855 | +38.9% |
| Recurring financial charges | 65 | €2,200 | €3,054 | +€855 | +38.9% |
| Profit (loss) for the period before taxes | 9903 | €94,872 | €163,814 | +€68,942 | +72.7% |
| Income taxes | 67/77 | €20,627 | €44,150 | +€23,523 | +114% |
| Profit (loss) for the period | 9904 | €74,245 | €119,664 | +€45,419 | +61.2% |
| Profit (loss) for the period to be appropriated | 9905 | €74,245 | €119,664 | +€45,419 | +61.2% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.