VK 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.
VK CONSULTING
Largest movements
- Tangible fixed assets +€6,368
up €6,368 (+32.2%), from €19,796 to €26,164
of which Furniture and vehicles: +€7,099
- Receivables within one year +€5,726
up €5,726 (+6.7%), from €85,848 to €91,574
- Cash -€2,380
no longer reported in 2025 (was €2,380)
mainly Investment in fixed assets (net) (-€18,500) and Debts after one year (-€7,819)
- Reserves +€16,811
up €16,811 (+42.1%), from €39,966 to €56,777
of which Distributable reserves: +€16,811
- Debts after one year -€7,819
down €7,819 (-74.8%), from €10,456 to €2,637
- Short-term financial debts -€3,539
no longer reported in 2025 (was €3,539)
- Current portion of long-term debt +€2,898
up €2,898 (+37.7%), from €7,686 to €10,583
- Gross operating margin +€12,515
up €12,515 (+43.2%), from €28,949 to €41,465
- Taxes +€6,373
up €6,373 (+179%), from €3,562 to €9,935
- Depreciation +€3,367
up €3,367 (+38.4%), from €8,766 to €12,132
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 | €119,274 | €129,398 | +€10,124 | +8.5% |
| Fixed assets | 21/28 | €19,796 | €26,164 | +€6,368 | +32.2% |
| Tangible fixed assets | 22/27 | €19,796 | €26,164 | +€6,368 | +32.2% |
| Land and buildings | 22 | €210 | €70 | -€140 | -66.7% |
| Plant, machinery and equipment | 23 | €828 | €236 | -€592 | -71.5% |
| Furniture and vehicles | 24 | €18,758 | €25,857 | +€7,099 | +37.8% |
| Current assets | 29/58 | €99,478 | €103,234 | +€3,756 | +3.8% |
| Amounts receivable within one year | 40/41 | €85,848 | €91,574 | +€5,726 | +6.7% |
| Other amounts receivable | 41 | €85,848 | €91,574 | +€5,726 | +6.7% |
| Cash at bank and in hand | 54/58 | €2,380 | - | -€2,380 | |
| Deferred charges and accrued income | 490/1 | €11,250 | €11,660 | +€410 | +3.6% |
| Total equity and liabilities | 10/49 | €119,274 | €129,398 | +€10,124 | +8.5% |
| Equity | 10/15 | €85,622 | €102,433 | +€16,811 | +19.6% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Contributions outside capital | 11 | €18,550 | €18,550 | = | 0.0% |
| Other | 1109/19 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €39,966 | €56,777 | +€16,811 | +42.1% |
| Non-distributable reserves | 130/1 | €1,855 | €1,855 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,855 | €1,855 | = | 0.0% |
| Tax-exempt reserves | 132 | €10,950 | €10,950 | = | 0.0% |
| Distributable reserves | 133 | €27,161 | €43,972 | +€16,811 | +61.9% |
| Profit (loss) carried forward | 14 | €27,106 | €27,106 | = | 0.0% |
| Amounts payable | 17/49 | €33,652 | €26,964 | -€6,688 | -19.9% |
| Amounts payable after more than one year | 17 | €10,456 | €2,637 | -€7,819 | -74.8% |
| Financial debts | 170/4 | €10,456 | €2,637 | -€7,819 | -74.8% |
| Amounts payable within one year | 42/48 | €23,196 | €24,328 | +€1,132 | +4.9% |
| Current portion of amounts payable after more than one year | 42 | €7,686 | €10,583 | +€2,898 | +37.7% |
| Financial debts | 43 | €3,539 | - | -€3,539 | |
| Credit institutions | 430/8 | €3,539 | - | -€3,539 | |
| Trade debts | 44 | €10,554 | €11,571 | +€1,016 | +9.6% |
| Suppliers | 440/4 | €10,554 | €11,571 | +€1,016 | +9.6% |
| Taxes, remuneration and social security | 45 | €1,418 | €1,681 | +€263 | +18.6% |
| Taxes | 450/3 | €1,418 | €1,681 | +€263 | +18.6% |
| Other amounts payable | 47/48 | - | €493 | +€493 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,766 | €12,132 | +€3,367 | +38.4% |
| Other operating charges | 640/8 | €1,260 | €1,306 | +€46 | +3.6% |
| Gross operating margin | 9900 | €28,949 | €41,465 | +€12,515 | +43.2% |
| Operating profit (loss) | 9901 | €18,924 | €28,026 | +€9,103 | +48.1% |
| Financial income | 75/76B | €7 | - | -€7 | |
| Recurring financial income | 75 | €7 | - | -€7 | |
| Financial charges | 65/66B | €1,192 | €1,280 | +€89 | +7.5% |
| Recurring financial charges | 65 | €1,192 | €1,280 | +€89 | +7.5% |
| Profit (loss) for the period before taxes | 9903 | €17,739 | €26,746 | +€9,007 | +50.8% |
| Income taxes | 67/77 | €3,562 | €9,935 | +€6,373 | +179% |
| Profit (loss) for the period | 9904 | €14,176 | €16,811 | +€2,635 | +18.6% |
| Profit (loss) for the period to be appropriated | 9905 | €14,176 | €16,811 | +€2,635 | +18.6% |
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 20 October 2026 via checked.be.