VIP Conseil: 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.
VIP Conseil
Largest movements
- Receivables within one year -€22,517
down €22,517 (-27.8%), from €80,942 to €58,425
of which Trade receivables: -€16,565
- Cash +€20,116
up €20,116 (+25.6%), from €78,703 to €98,820
mainly Net result for the year (+€70,258) and Other debts (+€23,412)
- Tangible fixed assets -€5,688
down €5,688 (-36.2%), from €15,692 to €10,004
of which Furniture and vehicles: -€5,293
- Profit (loss) carried forward -€24,742
down €24,742 (-92.1%), from €26,877 to €2,135
- Other debts +€23,412
up €23,412 (+24.8%), from €94,515 to €117,927
- Trade debts +€6,356
up €6,356 (+312.7%), from €2,033 to €8,388
- Tax, wage and social debts -€6,335
down €6,335 (-16.4%), from €38,516 to €32,181
of which Taxes: -€4,671
- Debts after one year -€4,826
no longer reported in 2025 (was €4,826)
- Gross operating margin +€6,202
up €6,202 (+5.1%), from €122,655 to €128,857
- Taxes +€1,396
up €1,396 (+8.4%), from €16,604 to €18,000
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 | €175,860 | €168,216 | -€7,644 | -4.3% |
| Fixed assets | 21/28 | €15,692 | €10,004 | -€5,688 | -36.2% |
| Tangible fixed assets | 22/27 | €15,692 | €10,004 | -€5,688 | -36.2% |
| Plant, machinery and equipment | 23 | €1,089 | €694 | -€395 | -36.3% |
| Furniture and vehicles | 24 | €14,602 | €9,310 | -€5,293 | -36.2% |
| Current assets | 29/58 | €160,169 | €158,213 | -€1,956 | -1.2% |
| Amounts receivable within one year | 40/41 | €80,942 | €58,425 | -€22,517 | -27.8% |
| Trade receivables | 40 | €74,982 | €58,417 | -€16,565 | -22.1% |
| Other amounts receivable | 41 | €5,960 | €8 | -€5,952 | -99.9% |
| Cash at bank and in hand | 54/58 | €78,703 | €98,820 | +€20,116 | +25.6% |
| Deferred charges and accrued income | 490/1 | €523 | €968 | +€444 | +84.9% |
| Total equity and liabilities | 10/49 | €175,860 | €168,216 | -€7,644 | -4.3% |
| Equity | 10/15 | €29,377 | €4,635 | -€24,742 | -84.2% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €26,877 | €2,135 | -€24,742 | -92.1% |
| Amounts payable | 17/49 | €146,484 | €163,582 | +€17,098 | +11.7% |
| Amounts payable after more than one year | 17 | €4,826 | - | -€4,826 | |
| Financial debts | 170/4 | €4,826 | - | -€4,826 | |
| Amounts payable within one year | 42/48 | €141,398 | €163,322 | +€21,924 | +15.5% |
| Current portion of amounts payable after more than one year | 42 | €6,334 | €4,826 | -€1,508 | -23.8% |
| Trade debts | 44 | €2,033 | €8,388 | +€6,356 | +312.7% |
| Suppliers | 440/4 | €2,033 | €8,388 | +€6,356 | +312.7% |
| Taxes, remuneration and social security | 45 | €38,516 | €32,181 | -€6,335 | -16.4% |
| Taxes | 450/3 | €28,842 | €24,171 | -€4,671 | -16.2% |
| Remuneration and social security | 454/9 | €9,674 | €8,010 | -€1,664 | -17.2% |
| Other amounts payable | 47/48 | €94,515 | €117,927 | +€23,412 | +24.8% |
| Accrued charges and deferred income | 492/3 | €260 | €260 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €33,194 | €34,242 | +€1,048 | +3.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,688 | €5,688 | = | 0.0% |
| Other operating charges | 640/8 | €448 | €407 | -€40 | -9.0% |
| Gross operating margin | 9900 | €122,655 | €128,857 | +€6,202 | +5.1% |
| Operating profit (loss) | 9901 | €83,325 | €88,520 | +€5,195 | +6.2% |
| Financial income | 75/76B | €103 | €1 | -€102 | -99.0% |
| Recurring financial income | 75 | €103 | €1 | -€102 | -99.0% |
| Financial charges | 65/66B | €409 | €263 | -€145 | -35.6% |
| Recurring financial charges | 65 | €409 | €263 | -€145 | -35.6% |
| Profit (loss) for the period before taxes | 9903 | €83,020 | €88,258 | +€5,238 | +6.3% |
| Income taxes | 67/77 | €16,604 | €18,000 | +€1,396 | +8.4% |
| Profit (loss) for the period | 9904 | €66,416 | €70,258 | +€3,842 | +5.8% |
| Profit (loss) for the period to be appropriated | 9905 | €66,416 | €70,258 | +€3,842 | +5.8% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.