VIJZELMAN IT CONSULTANCY: 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.
VIJZELMAN IT CONSULTANCY
Largest movements
- Cash -€21,959
down €21,959 (-46.5%), from €47,175 to €25,216
mainly Investment in fixed assets (net) (-€20,464) and Net result for the year (-€7,770)
- Tangible fixed assets +€12,866
up €12,866 (+272%), from €4,734 to €17,599
of which Furniture and vehicles: +€11,121
- Receivables within one year -€1,284
down €1,284 (-23.0%), from €5,572 to €4,288
of which Trade receivables: -€4,081
- Profit (loss) carried forward -€7,770
down €7,770 (-14.8%), from €52,489 to €44,719
- Trade debts -€1,725
down €1,725 (-70.2%), from €2,455 to €731
- Other debts -€1,444
no longer reported in 2025 (was €1,444)
- Tax, wage and social debts +€586
up €586 (+100%), from €585 to €1,171
- Gross operating margin +€22,824
up €22,824, from -€21,282 to €1,542
- Depreciation +€2,676
up €2,676 (+54.4%), from €4,922 to €7,598
- Other operating charges -€1,053
down €1,053 (-56.1%), from €1,877 to €823
- Financial charges -€811
down €811 (-72.7%), from €1,116 to €305
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 | €58,074 | €47,721 | -€10,353 | -17.8% |
| Fixed assets | 21/28 | €4,734 | €17,599 | +€12,866 | +272% |
| Tangible fixed assets | 22/27 | €4,734 | €17,599 | +€12,866 | +272% |
| Plant, machinery and equipment | 23 | €1,470 | €3,214 | +€1,745 | +119% |
| Furniture and vehicles | 24 | €3,264 | €14,385 | +€11,121 | +341% |
| Current assets | 29/58 | €53,340 | €30,121 | -€23,219 | -43.5% |
| Amounts receivable within one year | 40/41 | €5,572 | €4,288 | -€1,284 | -23.0% |
| Trade receivables | 40 | €4,081 | - | -€4,081 | |
| Other amounts receivable | 41 | €1,491 | €4,288 | +€2,797 | +188% |
| Cash at bank and in hand | 54/58 | €47,175 | €25,216 | -€21,959 | -46.5% |
| Deferred charges and accrued income | 490/1 | €593 | €617 | +€24 | +4.1% |
| Total equity and liabilities | 10/49 | €58,074 | €47,721 | -€10,353 | -17.8% |
| Equity | 10/15 | €53,589 | €45,819 | -€7,770 | -14.5% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €100 | €100 | = | 0.0% |
| Distributable reserves | 133 | €100 | €100 | = | 0.0% |
| Profit (loss) carried forward | 14 | €52,489 | €44,719 | -€7,770 | -14.8% |
| Amounts payable | 17/49 | €4,485 | €1,902 | -€2,583 | -57.6% |
| Amounts payable within one year | 42/48 | €4,485 | €1,902 | -€2,583 | -57.6% |
| Trade debts | 44 | €2,455 | €731 | -€1,725 | -70.2% |
| Suppliers | 440/4 | €2,455 | €731 | -€1,725 | -70.2% |
| Taxes, remuneration and social security | 45 | €585 | €1,171 | +€586 | +100% |
| Taxes | 450/3 | €585 | €1,171 | +€586 | +100% |
| Other amounts payable | 47/48 | €1,444 | - | -€1,444 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,922 | €7,598 | +€2,676 | +54.4% |
| Other operating charges | 640/8 | €1,877 | €823 | -€1,053 | -56.1% |
| Gross operating margin | 9900 | -€21,282 | €1,542 | +€22,824 | |
| Operating profit (loss) | 9901 | -€28,081 | -€6,879 | +€21,202 | +75.5% |
| Financial charges | 65/66B | €1,116 | €305 | -€811 | -72.7% |
| Recurring financial charges | 65 | €1,116 | €305 | -€811 | -72.7% |
| Profit (loss) for the period before taxes | 9903 | -€29,196 | -€7,184 | +€22,012 | +75.4% |
| Income taxes | 67/77 | €585 | €586 | +€1 | +0.2% |
| Profit (loss) for the period | 9904 | -€29,782 | -€7,770 | +€22,011 | +73.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€29,782 | -€7,770 | +€22,011 | +73.9% |
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 26 October 2026 via checked.be.