VLA Consult: 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.
VLA Consult
Largest movements
- Cash +€62,205
up €62,205 (+83.7%), from €74,288 to €136,492
mainly Net result for the year (+€75,860) and Depreciation (+€16,676)
- Receivables within one year +€31,680
up €31,680 (+84.4%), from €37,552 to €69,232
of which Trade receivables: +€31,829
- Tangible fixed assets -€16,776
down €16,776 (-19.9%), from €84,463 to €67,687
of which Furniture and vehicles: -€11,106
- Reserves +€75,860
up €75,860 (+62.1%), from €122,160 to €198,019
- Tax, wage and social debts +€9,551
up €9,551 (+28.3%), from €33,768 to €43,319
of which Taxes: +€9,551
- Debts after one year -€9,322
down €9,322 (-74.5%), from €12,510 to €3,188
- Trade debts +€3,188
up €3,188 (+212%), from €1,501 to €4,689
- Other operating charges -€9,692
down €9,692 (-91.6%), from €10,579 to €887
- Gross operating margin +€6,039
up €6,039 (+5.1%), from €119,342 to €125,381
- Taxes +€5,127
up €5,127 (+19.5%), from €26,298 to €31,425
- Depreciation +€4,676
up €4,676 (+39.0%), from €11,999 to €16,676
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 | €208,485 | €287,600 | +€79,115 | +37.9% |
| Fixed assets | 21/28 | €84,463 | €67,687 | -€16,776 | -19.9% |
| Tangible fixed assets | 22/27 | €84,463 | €67,687 | -€16,776 | -19.9% |
| Land and buildings | 22 | €46,860 | €43,591 | -€3,269 | -7.0% |
| Plant, machinery and equipment | 23 | €11,194 | €8,794 | -€2,400 | -21.4% |
| Furniture and vehicles | 24 | €26,409 | €15,303 | -€11,106 | -42.1% |
| Current assets | 29/58 | €124,022 | €219,912 | +€95,890 | +77.3% |
| Stocks and contracts in progress | 3 | €12,096 | €14,009 | +€1,913 | +15.8% |
| Stocks | 30/36 | €12,096 | €14,009 | +€1,913 | +15.8% |
| Amounts receivable within one year | 40/41 | €37,552 | €69,232 | +€31,680 | +84.4% |
| Trade receivables | 40 | €37,403 | €69,232 | +€31,829 | +85.1% |
| Other amounts receivable | 41 | €149 | €0 | -€149 | -100% |
| Cash at bank and in hand | 54/58 | €74,288 | €136,492 | +€62,205 | +83.7% |
| Deferred charges and accrued income | 490/1 | €86 | €179 | +€93 | +108% |
| Total equity and liabilities | 10/49 | €208,485 | €287,600 | +€79,115 | +37.9% |
| Equity | 10/15 | €140,760 | €216,619 | +€75,860 | +53.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €122,160 | €198,019 | +€75,860 | +62.1% |
| Distributable reserves | 133 | €122,160 | €198,019 | +€75,860 | +62.1% |
| Amounts payable | 17/49 | €67,725 | €70,980 | +€3,255 | +4.8% |
| Amounts payable after more than one year | 17 | €12,510 | €3,188 | -€9,322 | -74.5% |
| Financial debts | 170/4 | €12,510 | €3,188 | -€9,322 | -74.5% |
| Amounts payable within one year | 42/48 | €54,206 | €67,381 | +€13,175 | +24.3% |
| Current portion of amounts payable after more than one year | 42 | €8,969 | €9,322 | +€353 | +3.9% |
| Trade debts | 44 | €1,501 | €4,689 | +€3,188 | +212% |
| Suppliers | 440/4 | €1,501 | €4,689 | +€3,188 | +212% |
| Taxes, remuneration and social security | 45 | €33,768 | €43,319 | +€9,551 | +28.3% |
| Taxes | 450/3 | €29,938 | €39,490 | +€9,551 | +31.9% |
| Remuneration and social security | 454/9 | €3,830 | €3,830 | = | 0.0% |
| Other amounts payable | 47/48 | €9,967 | €10,051 | +€83 | +0.8% |
| Accrued charges and deferred income | 492/3 | €1,010 | €412 | -€598 | -59.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,999 | €16,676 | +€4,676 | +39.0% |
| Other operating charges | 640/8 | €10,579 | €887 | -€9,692 | -91.6% |
| Gross operating margin | 9900 | €119,342 | €125,381 | +€6,039 | +5.1% |
| Operating profit (loss) | 9901 | €96,763 | €107,818 | +€11,055 | +11.4% |
| Financial income | 75/76B | €209 | €396 | +€187 | +89.7% |
| Recurring financial income | 75 | €209 | €396 | +€187 | +89.7% |
| Financial charges | 65/66B | €1,258 | €930 | -€329 | -26.1% |
| Recurring financial charges | 65 | €1,258 | €930 | -€329 | -26.1% |
| Profit (loss) for the period before taxes | 9903 | €95,714 | €107,285 | +€11,571 | +12.1% |
| Income taxes | 67/77 | €26,298 | €31,425 | +€5,127 | +19.5% |
| Profit (loss) for the period | 9904 | €69,416 | €75,860 | +€6,444 | +9.3% |
| Profit (loss) for the period to be appropriated | 9905 | €69,416 | €75,860 | +€6,444 | +9.3% |
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 16 October 2026 via checked.be.