VIT 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.
VIT CONSULTING
Largest movements
- Cash -€190,546
down €190,546 (-78.5%), from €242,671 to €52,125
mainly Contributions, distributions and other (-€222,823) and Receivables within one year (-€79,443)
- Receivables within one year +€79,443
up €79,443 (+216,879%), from €37 to €79,479
of which Other amounts receivable: +€79,383
- Tangible fixed assets -€9,762
down €9,762 (-67.9%), from €14,371 to €4,608
- Reserves -€142,823
down €142,823 (-64.1%), from €222,824 to €80,001
- Tax, wage and social debts +€21,817
up €21,817 (+154%), from €14,138 to €35,955
- Gross operating margin -€3,034
down €3,034 (-2.5%), from €123,071 to €120,037
- Financial income +€2,151
new in 2025: €2,151
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 | €257,617 | €136,856 | -€120,761 | -46.9% |
| Fixed assets | 21/28 | €14,371 | €4,608 | -€9,762 | -67.9% |
| Tangible fixed assets | 22/27 | €14,371 | €4,608 | -€9,762 | -67.9% |
| Furniture and vehicles | 24 | €14,371 | €4,608 | -€9,762 | -67.9% |
| Current assets | 29/58 | €243,246 | €132,248 | -€110,998 | -45.6% |
| Amounts receivable within one year | 40/41 | €37 | €79,479 | +€79,443 | +216,879% |
| Trade receivables | 40 | €37 | €96 | +€60 | +163% |
| Other amounts receivable | 41 | - | €79,383 | +€79,383 | |
| Cash at bank and in hand | 54/58 | €242,671 | €52,125 | -€190,546 | -78.5% |
| Deferred charges and accrued income | 490/1 | €539 | €644 | +€105 | +19.4% |
| Total equity and liabilities | 10/49 | €257,617 | €136,856 | -€120,761 | -46.9% |
| Equity | 10/15 | €243,461 | €100,901 | -€142,560 | -58.6% |
| Contributions | 10/11 | €20,460 | €20,460 | = | 0.0% |
| Reserves | 13 | €222,824 | €80,001 | -€142,823 | -64.1% |
| Distributable reserves | 133 | €222,824 | €80,001 | -€142,823 | -64.1% |
| Profit (loss) carried forward | 14 | €178 | €440 | +€263 | +148% |
| Amounts payable | 17/49 | €14,156 | €35,955 | +€21,800 | +154% |
| Amounts payable within one year | 42/48 | €14,156 | €35,955 | +€21,800 | +154% |
| Trade debts | 44 | €12 | - | -€12 | |
| Suppliers | 440/4 | €12 | - | -€12 | |
| Taxes, remuneration and social security | 45 | €14,138 | €35,955 | +€21,817 | +154% |
| Taxes | 450/3 | €14,138 | €35,955 | +€21,817 | +154% |
| Other amounts payable | 47/48 | €6 | - | -€6 | |
| Non-recurring operating income | 76A | - | €455 | +€455 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,619 | €10,952 | -€667 | -5.7% |
| Other operating charges | 640/8 | €12 | €12 | = | 0.0% |
| Gross operating margin | 9900 | €123,071 | €120,037 | -€3,034 | -2.5% |
| Operating profit (loss) | 9901 | €111,440 | €109,073 | -€2,367 | -2.1% |
| Financial income | 75/76B | - | €2,151 | +€2,151 | |
| Recurring financial income | 75 | - | €2,151 | +€2,151 | |
| Financial charges | 65/66B | €89 | €279 | +€190 | +214% |
| Recurring financial charges | 65 | €89 | €279 | +€190 | +214% |
| Profit (loss) for the period before taxes | 9903 | €111,352 | €110,946 | -€406 | -0.4% |
| Income taxes | 67/77 | €30,026 | €30,683 | +€657 | +2.2% |
| Profit (loss) for the period | 9904 | €81,325 | €80,263 | -€1,063 | -1.3% |
| Profit (loss) for the period to be appropriated | 9905 | €81,325 | €80,263 | -€1,063 | -1.3% |
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 18 October 2026 via checked.be.