VISIONARY CONSULTING & MANAGEMENT: what changed
VISIONARY CONSULTING & MANAGEMENT
Largest movements
- Cash +€63,671
up €63,671 (+72.0%), from €88,382 to €152,053
mainly Net result for the year (+€58,652) and Trade debts (+€14,716)
- Receivables within one year +€17,850
up €17,850 (+378,168%), from €5 to €17,854
of which Trade receivables: +€17,843
- Reserves +€58,652
up €58,652 (+117%), from €50,022 to €108,674
- Trade debts +€14,716
up €14,716 (+638%), from €2,308 to €17,024
- Other debts +€4,661
up €4,661 (+132%), from €3,525 to €8,187
- Tax, wage and social debts +€1,794
up €1,794 (+6.7%), from €26,679 to €28,472
of which Taxes: +€1,304
- Gross operating margin +€11,583
up €11,583 (+17.7%), from €65,370 to €76,953
- Staff costs +€2,352
new in 2025: €2,352
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 | €88,387 | €169,907 | +€81,521 | +92.2% |
| Current assets | 29/58 | €88,387 | €169,907 | +€81,521 | +92.2% |
| Amounts receivable within one year | 40/41 | €5 | €17,854 | +€17,850 | +378,168% |
| Trade receivables | 40 | €5 | €17,848 | +€17,843 | +378,025% |
| Other amounts receivable | 41 | - | €7 | +€7 | |
| Cash at bank and in hand | 54/58 | €88,382 | €152,053 | +€63,671 | +72.0% |
| Total equity and liabilities | 10/49 | €88,387 | €169,907 | +€81,521 | +92.2% |
| Equity | 10/15 | €55,022 | €113,674 | +€58,652 | +107% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €50,022 | €108,674 | +€58,652 | +117% |
| Distributable reserves | 133 | €50,022 | €108,674 | +€58,652 | +117% |
| Amounts payable | 17/49 | €33,364 | €56,233 | +€22,869 | +68.5% |
| Amounts payable within one year | 42/48 | €33,364 | €56,233 | +€22,869 | +68.5% |
| Financial debts | 43 | €852 | €2,550 | +€1,697 | +199% |
| Credit institutions | 430/8 | €852 | €2,550 | +€1,697 | +199% |
| Trade debts | 44 | €2,308 | €17,024 | +€14,716 | +638% |
| Suppliers | 440/4 | €2,308 | €17,024 | +€14,716 | +638% |
| Taxes, remuneration and social security | 45 | €26,679 | €28,472 | +€1,794 | +6.7% |
| Taxes | 450/3 | €23,829 | €25,133 | +€1,304 | +5.5% |
| Remuneration and social security | 454/9 | €2,850 | €3,339 | +€489 | +17.2% |
| Other amounts payable | 47/48 | €3,525 | €8,187 | +€4,661 | +132% |
| Remuneration, social security and pensions | 62 | - | €2,352 | +€2,352 | |
| Other operating charges | 640/8 | €442 | €195 | -€247 | -55.9% |
| Gross operating margin | 9900 | €65,370 | €76,953 | +€11,583 | +17.7% |
| Operating profit (loss) | 9901 | €64,928 | €74,407 | +€9,478 | +14.6% |
| Financial charges | 65/66B | €95 | €222 | +€128 | +135% |
| Recurring financial charges | 65 | €95 | €222 | +€128 | +135% |
| Profit (loss) for the period before taxes | 9903 | €64,833 | €74,184 | +€9,351 | +14.4% |
| Income taxes | 67/77 | €14,811 | €15,532 | +€721 | +4.9% |
| Profit (loss) for the period | 9904 | €50,022 | €58,652 | +€8,630 | +17.3% |
| Profit (loss) for the period to be appropriated | 9905 | €50,022 | €58,652 | +€8,630 | +17.3% |
Next steps
Calculation and sources
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 7 November 2026 via checked.be.