VINVER-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.
VINVER-Consulting
Largest movements
- Current investments -€30,000
down €30,000 (-30.0%), from €100,000 to €70,000
- Receivables within one year -€4,217
down €4,217 (-22.3%), from €18,879 to €14,663
of which Other amounts receivable: -€4,527
- Cash +€3,247
up €3,247 (+26.6%), from €12,202 to €15,449
mainly Net result for the year (+€57,769) and Current investments (+€30,000)
- Other debts -€22,875
down €22,875 (-25.8%), from €88,500 to €65,625
- Reserves -€12,200
down €12,200 (-40.0%), from €30,500 to €18,300
- Tax, wage and social debts +€3,107
up €3,107 (+37.5%), from €8,286 to €11,394
- Gross operating margin +€14,456
up €14,456 (+25.0%), from €57,773 to €72,230
- Taxes +€2,562
up €2,562 (+20.7%), from €12,380 to €14,942
- Financial charges -€753
down €753 (-77.3%), from €973 to €221
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 | €134,680 | €103,731 | -€30,948 | -23.0% |
| Fixed assets | 21/28 | €3,100 | €3,100 | = | 0.0% |
| Financial fixed assets | 28 | €3,100 | €3,100 | = | 0.0% |
| Current assets | 29/58 | €131,580 | €100,632 | -€30,948 | -23.5% |
| Amounts receivable within one year | 40/41 | €18,879 | €14,663 | -€4,217 | -22.3% |
| Trade receivables | 40 | €14,353 | €14,663 | +€310 | +2.2% |
| Other amounts receivable | 41 | €4,527 | €0 | -€4,527 | -100% |
| Current investments | 50/53 | €100,000 | €70,000 | -€30,000 | -30.0% |
| Cash at bank and in hand | 54/58 | €12,202 | €15,449 | +€3,247 | +26.6% |
| Deferred charges and accrued income | 490/1 | €499 | €520 | +€21 | +4.3% |
| Total equity and liabilities | 10/49 | €134,680 | €103,731 | -€30,948 | -23.0% |
| Equity | 10/15 | €35,594 | €23,364 | -€12,231 | -34.4% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €30,500 | €18,300 | -€12,200 | -40.0% |
| Distributable reserves | 133 | €30,500 | €18,300 | -€12,200 | -40.0% |
| Profit (loss) carried forward | 14 | €94 | €64 | -€31 | -32.7% |
| Amounts payable | 17/49 | €99,085 | €80,368 | -€18,718 | -18.9% |
| Amounts payable within one year | 42/48 | €99,085 | €80,368 | -€18,718 | -18.9% |
| Financial debts | 43 | €62 | €65 | +€3 | +4.4% |
| Credit institutions | 430/8 | €62 | €65 | +€3 | +4.4% |
| Trade debts | 44 | €2,237 | €3,284 | +€1,047 | +46.8% |
| Suppliers | 440/4 | €2,237 | €3,284 | +€1,047 | +46.8% |
| Taxes, remuneration and social security | 45 | €8,286 | €11,394 | +€3,107 | +37.5% |
| Taxes | 450/3 | €8,286 | €11,394 | +€3,107 | +37.5% |
| Other amounts payable | 47/48 | €88,500 | €65,625 | -€22,875 | -25.8% |
| Other operating charges | 640/8 | €1,008 | €544 | -€464 | -46.0% |
| Gross operating margin | 9900 | €57,773 | €72,230 | +€14,456 | +25.0% |
| Operating profit (loss) | 9901 | €56,766 | €71,686 | +€14,920 | +26.3% |
| Financial income | 75/76B | €1,921 | €1,246 | -€675 | -35.1% |
| Recurring financial income | 75 | €1,921 | €1,246 | -€675 | -35.1% |
| Financial charges | 65/66B | €973 | €221 | -€753 | -77.3% |
| Recurring financial charges | 65 | €973 | €221 | -€753 | -77.3% |
| Profit (loss) for the period before taxes | 9903 | €57,713 | €72,711 | +€14,998 | +26.0% |
| Income taxes | 67/77 | €12,380 | €14,942 | +€2,562 | +20.7% |
| Profit (loss) for the period | 9904 | €45,333 | €57,769 | +€12,436 | +27.4% |
| Profit (loss) for the period to be appropriated | 9905 | €45,333 | €57,769 | +€12,436 | +27.4% |
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 19 October 2026 via checked.be.