VJC 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.
VJC CONSULTING
Largest movements
- Cash +€96,151
up €96,151 (+35.9%), from €267,706 to €363,857
mainly Net result for the year (+€101,776) and Other debts (+€40,041)
- Receivables within one year +€10,230
up €10,230 (+59.5%), from €17,205 to €27,435
of which Trade receivables: +€10,309
- Tangible fixed assets -€9,587
down €9,587 (-28.1%), from €34,067 to €24,480
of which Furniture and vehicles: -€9,162
- Reserves +€61,028
up €61,028 (+21.8%), from €280,366 to €341,394
- Other debts +€40,041
up €40,041 (+693%), from €5,774 to €45,814
- Debts after one year -€10,180
down €10,180 (-85.6%), from €11,890 to €1,710
- Tax, wage and social debts +€5,272
up €5,272 (+86.4%), from €6,100 to €11,373
- Financial income +€25,143
up €25,143 (+95.2%), from €26,421 to €51,564
- Gross operating margin +€10,484
up €10,484 (+13.5%), from €77,732 to €88,216
- Taxes +€5,343
up €5,343 (+25.7%), from €20,792 to €26,136
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 | €322,373 | €418,782 | +€96,409 | +29.9% |
| Fixed assets | 21/28 | €35,822 | €26,236 | -€9,587 | -26.8% |
| Tangible fixed assets | 22/27 | €34,067 | €24,480 | -€9,587 | -28.1% |
| Plant, machinery and equipment | 23 | €1,190 | €765 | -€425 | -35.7% |
| Furniture and vehicles | 24 | €32,877 | €23,715 | -€9,162 | -27.9% |
| Financial fixed assets | 28 | €1,756 | €1,756 | = | 0.0% |
| Current assets | 29/58 | €286,551 | €392,546 | +€105,996 | +37.0% |
| Amounts receivable within one year | 40/41 | €17,205 | €27,435 | +€10,230 | +59.5% |
| Trade receivables | 40 | €16,691 | €27,000 | +€10,309 | +61.8% |
| Other amounts receivable | 41 | €514 | €435 | -€79 | -15.3% |
| Cash at bank and in hand | 54/58 | €267,706 | €363,857 | +€96,151 | +35.9% |
| Deferred charges and accrued income | 490/1 | €1,640 | €1,254 | -€386 | -23.5% |
| Total equity and liabilities | 10/49 | €322,373 | €418,782 | +€96,409 | +29.9% |
| Equity | 10/15 | €286,566 | €347,594 | +€61,028 | +21.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €280,366 | €341,394 | +€61,028 | +21.8% |
| Distributable reserves | 133 | €280,366 | €341,394 | +€61,028 | +21.8% |
| Amounts payable | 17/49 | €35,807 | €71,188 | +€35,381 | +98.8% |
| Amounts payable after more than one year | 17 | €11,890 | €1,710 | -€10,180 | -85.6% |
| Financial debts | 170/4 | €11,890 | €1,710 | -€10,180 | -85.6% |
| Amounts payable within one year | 42/48 | €23,667 | €69,228 | +€45,561 | +193% |
| Current portion of amounts payable after more than one year | 42 | €10,044 | €10,180 | +€136 | +1.4% |
| Trade debts | 44 | €1,749 | €1,860 | +€112 | +6.4% |
| Suppliers | 440/4 | €1,749 | €1,860 | +€112 | +6.4% |
| Taxes, remuneration and social security | 45 | €6,100 | €11,373 | +€5,272 | +86.4% |
| Taxes | 450/3 | €6,100 | €11,373 | +€5,272 | +86.4% |
| Other amounts payable | 47/48 | €5,774 | €45,814 | +€40,041 | +693% |
| Accrued charges and deferred income | 492/3 | €250 | €250 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,603 | €10,920 | -€683 | -5.9% |
| Other operating charges | 640/8 | €485 | €564 | +€79 | +16.3% |
| Gross operating margin | 9900 | €77,732 | €88,216 | +€10,484 | +13.5% |
| Operating profit (loss) | 9901 | €65,644 | €76,732 | +€11,088 | +16.9% |
| Financial income | 75/76B | €26,421 | €51,564 | +€25,143 | +95.2% |
| Recurring financial income | 75 | €26,421 | €51,564 | +€25,143 | +95.2% |
| Financial charges | 65/66B | €556 | €384 | -€172 | -30.9% |
| Recurring financial charges | 65 | €556 | €384 | -€172 | -30.9% |
| Profit (loss) for the period before taxes | 9903 | €91,509 | €127,911 | +€36,403 | +39.8% |
| Income taxes | 67/77 | €20,792 | €26,136 | +€5,343 | +25.7% |
| Profit (loss) for the period | 9904 | €70,716 | €101,776 | +€31,059 | +43.9% |
| Profit (loss) for the period to be appropriated | 9905 | €70,716 | €101,776 | +€31,059 | +43.9% |
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 30 October 2026 via checked.be.