VKJC 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.
VKJC CONSULTING
Largest movements
- Cash +€102
up €102 (+22.0%), from €464 to €566
mainly Other debts (+€983) and Trade debts (+€869)
- Profit (loss) carried forward -€1,750
down €1,750 (-21.1%), from -€8,310 to -€10,060
- Other debts +€983
up €983 (+38.2%), from €2,574 to €3,557
- Trade debts +€869
new in 2025: €869
- Other operating charges +€1,172
new in 2025: €1,172
- Gross operating margin -€469
new in 2025: -€469
- Financial charges +€109
new in 2025: €109
From the 2024 result to the 2025 result
The net result is not in both sets of accounts; without it the difference cannot be explained line by line.
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 | €464 | €566 | +€102 | +22.0% |
| Current assets | 29/58 | €464 | €566 | +€102 | +22.0% |
| Cash at bank and in hand | 54/58 | €464 | €566 | +€102 | +22.0% |
| Total equity and liabilities | 10/49 | €464 | €566 | +€102 | +22.0% |
| Equity | 10/15 | -€2,110 | -€3,860 | -€1,750 | -82.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€8,310 | -€10,060 | -€1,750 | -21.1% |
| Amounts payable | 17/49 | €2,574 | €4,426 | +€1,852 | +72.0% |
| Amounts payable within one year | 42/48 | €2,574 | €4,426 | +€1,852 | +72.0% |
| Trade debts | 44 | - | €869 | +€869 | |
| Suppliers | 440/4 | - | €869 | +€869 | |
| Other amounts payable | 47/48 | €2,574 | €3,557 | +€983 | +38.2% |
| Other operating charges | 640/8 | - | €1,172 | +€1,172 | |
| Gross operating margin | 9900 | - | -€469 | -€469 | |
| Operating profit (loss) | 9901 | - | -€1,641 | -€1,641 | |
| Financial charges | 65/66B | - | €109 | +€109 | |
| Recurring financial charges | 65 | - | €109 | +€109 | |
| Profit (loss) for the period before taxes | 9903 | - | -€1,750 | -€1,750 | |
| Profit (loss) for the period | 9904 | - | -€1,750 | -€1,750 | |
| Profit (loss) for the period to be appropriated | 9905 | - | -€1,750 | -€1,750 |
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 31 October 2026 via checked.be.