ViVeB 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.
ViVeB Consulting
Largest movements
- Cash +€90,774
up €90,774 (+60.4%), from €150,353 to €241,127
mainly Net result for the year (+€184,528) and Receivables within one year (+€2,771)
- Current investments +€88,017
up €88,017 (+73.0%), from €120,490 to €208,507
- Reserves +€184,528
up €184,528 (+66.6%), from €277,250 to €461,778
- Gross operating margin +€233,928
up €233,928 (+656%), from €35,645 to €269,573
- Taxes +€71,612
up €71,612 (+773%), from €9,269 to €80,882
- Financial charges +€3,818
up €3,818 (+137%), from €2,777 to €6,595
- Financial income +€2,991
up €2,991 (+188%), from €1,594 to €4,585
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 | €312,309 | €488,045 | +€175,736 | +56.3% |
| Fixed assets | 21/28 | €7,084 | €6,800 | -€284 | -4.0% |
| Intangible fixed assets | 21 | €4,657 | €4,047 | -€610 | -13.1% |
| Tangible fixed assets | 22/27 | €2,427 | €2,753 | +€326 | +13.5% |
| Furniture and vehicles | 24 | €2,427 | €2,753 | +€326 | +13.5% |
| Current assets | 29/58 | €305,225 | €481,245 | +€176,020 | +57.7% |
| Amounts receivable within one year | 40/41 | €34,382 | €31,611 | -€2,771 | -8.1% |
| Trade receivables | 40 | €30,674 | €29,176 | -€1,498 | -4.9% |
| Other amounts receivable | 41 | €3,709 | €2,435 | -€1,273 | -34.3% |
| Current investments | 50/53 | €120,490 | €208,507 | +€88,017 | +73.0% |
| Cash at bank and in hand | 54/58 | €150,353 | €241,127 | +€90,774 | +60.4% |
| Total equity and liabilities | 10/49 | €312,309 | €488,045 | +€175,736 | +56.3% |
| Equity | 10/15 | €282,250 | €466,778 | +€184,528 | +65.4% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €277,250 | €461,778 | +€184,528 | +66.6% |
| Distributable reserves | 133 | €277,250 | €461,778 | +€184,528 | +66.6% |
| Amounts payable | 17/49 | €30,058 | €21,267 | -€8,791 | -29.2% |
| Amounts payable within one year | 42/48 | €30,058 | €21,267 | -€8,791 | -29.2% |
| Trade debts | 44 | €568 | €742 | +€174 | +30.6% |
| Suppliers | 440/4 | €568 | €742 | +€174 | +30.6% |
| Taxes, remuneration and social security | 45 | €14,545 | €10,063 | -€4,481 | -30.8% |
| Taxes | 450/3 | €14,545 | €10,063 | -€4,481 | -30.8% |
| Other amounts payable | 47/48 | €14,945 | €10,461 | -€4,484 | -30.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,735 | €1,462 | -€273 | -15.7% |
| Other operating charges | 640/8 | €441 | €691 | +€250 | +56.7% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €35,645 | €269,573 | +€233,928 | +656% |
| Operating profit (loss) | 9901 | €33,469 | €267,419 | +€233,950 | +699% |
| Financial income | 75/76B | €1,594 | €4,585 | +€2,991 | +188% |
| Recurring financial income | 75 | €1,594 | €4,585 | +€2,991 | +188% |
| Financial charges | 65/66B | €2,777 | €6,595 | +€3,818 | +137% |
| Recurring financial charges | 65 | €2,777 | €6,595 | +€3,818 | +137% |
| Profit (loss) for the period before taxes | 9903 | €32,286 | €265,409 | +€233,123 | +722% |
| Income taxes | 67/77 | €9,269 | €80,882 | +€71,612 | +773% |
| Profit (loss) for the period | 9904 | €23,017 | €184,528 | +€161,511 | +702% |
| Profit (loss) for the period to be appropriated | 9905 | €23,017 | €184,528 | +€161,511 | +702% |
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.