VIP 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.
VIP CONSULTING
Largest movements
- Receivables within one year +€62,776
up €62,776 (+28.9%), from €217,427 to €280,204
- Receivables after one year -€11,358
down €11,358 (-3.0%), from €373,379 to €362,020
- Deferred charges and accrued income +€10,679
up €10,679 (+156%), from €6,855 to €17,535
- Reserves -€220,000
down €220,000 (-89.8%), from €244,995 to €24,995
of which Tax-exempt reserves: -€220,000
- Profit (loss) carried forward +€193,618
up €193,618 (+198%), from €97,914 to €291,532
- Provisions +€135,000
new in 2025: €135,000
- Tax, wage and social debts -€55,266
down €55,266 (-56.7%), from €97,508 to €42,242
- Provisions +€135,000
new in 2025: €135,000
- Taxes -€78,332
down €78,332 (-95.3%), from €82,209 to €3,877
- Gross operating margin -€54,104
down €54,104 (-28.5%), from €189,784 to €135,679
- Other operating charges -€2,217
down €2,217 (-96.8%), from €2,290 to €73
- Financial charges +€2,070
up €2,070 (+146%), from €1,413 to €3,483
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 | €617,210 | €677,056 | +€59,846 | +9.7% |
| Fixed assets | 21/28 | €15,938 | €10,895 | -€5,043 | -31.6% |
| Tangible fixed assets | 22/27 | €15,938 | €10,895 | -€5,043 | -31.6% |
| Furniture and vehicles | 24 | €6,926 | €4,302 | -€2,625 | -37.9% |
| Other tangible fixed assets | 26 | €9,011 | €6,593 | -€2,418 | -26.8% |
| Current assets | 29/58 | €601,272 | €666,161 | +€64,889 | +10.8% |
| Amounts receivable after more than one year | 29 | €373,379 | €362,020 | -€11,358 | -3.0% |
| Other amounts receivable | 291 | €373,379 | €362,020 | -€11,358 | -3.0% |
| Amounts receivable within one year | 40/41 | €217,427 | €280,204 | +€62,776 | +28.9% |
| Trade receivables | 40 | €217,427 | €280,204 | +€62,776 | +28.9% |
| Cash at bank and in hand | 54/58 | €3,611 | €6,403 | +€2,792 | +77.3% |
| Deferred charges and accrued income | 490/1 | €6,855 | €17,535 | +€10,679 | +156% |
| Total equity and liabilities | 10/49 | €617,210 | €677,056 | +€59,846 | +9.7% |
| Equity | 10/15 | €342,909 | €316,527 | -€26,382 | -7.7% |
| Contributions | 10/11 | €1 | €1 | = | 0.0% |
| Contributions outside capital | 11 | €1 | - | -€1 | |
| Other | 1109/19 | €1 | - | -€1 | |
| Reserves | 13 | €244,995 | €24,995 | -€220,000 | -89.8% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €220,000 | - | -€220,000 | |
| Distributable reserves | 133 | €23,135 | €23,135 | = | 0.0% |
| Profit (loss) carried forward | 14 | €97,914 | €291,532 | +€193,618 | +198% |
| Provisions and deferred taxes | 16 | - | €135,000 | +€135,000 | |
| Provisions for liabilities and charges | 160/5 | - | €135,000 | +€135,000 | |
| Other liabilities and charges | 164/5 | - | €135,000 | +€135,000 | |
| Amounts payable | 17/49 | €274,301 | €225,529 | -€48,771 | -17.8% |
| Amounts payable within one year | 42/48 | €258,607 | €207,748 | -€50,860 | -19.7% |
| Trade debts | 44 | €1,724 | €6,640 | +€4,916 | +285% |
| Suppliers | 440/4 | €1,724 | €6,640 | +€4,916 | +285% |
| Advances received on contracts in progress | 46 | €159,375 | €158,866 | -€509 | -0.3% |
| Taxes, remuneration and social security | 45 | €97,508 | €42,242 | -€55,266 | -56.7% |
| Taxes | 450/3 | €97,508 | €42,242 | -€55,266 | -56.7% |
| Accrued charges and deferred income | 492/3 | €15,693 | €17,781 | +€2,088 | +13.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,276 | €5,043 | -€233 | -4.4% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | - | €135,000 | +€135,000 | |
| Other operating charges | 640/8 | €2,290 | €73 | -€2,217 | -96.8% |
| Gross operating margin | 9900 | €189,784 | €135,679 | -€54,104 | -28.5% |
| Operating profit (loss) | 9901 | €182,218 | -€4,436 | -€186,654 | |
| Financial income | 75/76B | €1,652 | €2,080 | +€429 | +25.9% |
| Recurring financial income | 75 | €1,652 | €2,080 | +€429 | +25.9% |
| Financial charges | 65/66B | €1,413 | €3,483 | +€2,070 | +146% |
| Recurring financial charges | 65 | €1,413 | €3,483 | +€2,070 | +146% |
| Profit (loss) for the period before taxes | 9903 | €182,457 | -€5,839 | -€188,296 | |
| Income taxes | 67/77 | €82,209 | €3,877 | -€78,332 | -95.3% |
| Profit (loss) for the period | 9904 | €100,248 | -€9,716 | -€109,963 | |
| Profit (loss) for the period to be appropriated | 9905 | €100,248 | -€9,716 | -€109,963 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.