Vlassembrouck 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.
Vlassembrouck Consult
Largest movements
- Receivables within one year +€27,605
up €27,605 (+41.2%), from €67,003 to €94,608
of which Trade receivables: +€27,162
- Cash -€6,805
down €6,805 (-38.0%), from €17,925 to €11,120
mainly Receivables within one year (-€27,605) and Net result for the year (-€13,317)
- Trade debts +€29,517
up €29,517 (+126%), from €23,449 to €52,966
- Profit (loss) carried forward -€13,317
down €13,317 (-20.8%), from €63,976 to €50,659
- Tax, wage and social debts +€3,845
up €3,845 (+136%), from €2,837 to €6,682
- Taxes +€24,621
up €24,621, from -€24,000 to €621
- Turnover -€22,487
down €22,487 (-24.7%), from €91,039 to €68,552
- Other operating charges -€16,511
down €16,511 (-48.6%), from €34,003 to €17,492
- Gross operating margin -€13,134
down €13,134, from €9,143 to -€3,991
- Purchases and services -€9,352
down €9,352 (-11.4%), from €81,895 to €72,543
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 | €115,488 | €135,532 | +€20,044 | +17.4% |
| Fixed assets | 21/28 | €30,560 | €29,804 | -€756 | -2.5% |
| Tangible fixed assets | 22/27 | €24,164 | €23,408 | -€756 | -3.1% |
| Plant, machinery and equipment | 23 | €730 | €1,735 | +€1,005 | +138% |
| Furniture and vehicles | 24 | €23,434 | €21,673 | -€1,761 | -7.5% |
| Financial fixed assets | 28 | €6,396 | €6,396 | = | 0.0% |
| Current assets | 29/58 | €84,928 | €105,728 | +€20,800 | +24.5% |
| Amounts receivable within one year | 40/41 | €67,003 | €94,608 | +€27,605 | +41.2% |
| Trade receivables | 40 | €14,759 | €41,921 | +€27,162 | +184% |
| Other amounts receivable | 41 | €52,244 | €52,687 | +€443 | +0.8% |
| Cash at bank and in hand | 54/58 | €17,925 | €11,120 | -€6,805 | -38.0% |
| Total equity and liabilities | 10/49 | €115,488 | €135,532 | +€20,044 | +17.4% |
| Equity | 10/15 | €89,201 | €75,884 | -€13,317 | -14.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €6,625 | €6,625 | = | 0.0% |
| Distributable reserves | 133 | €6,625 | €6,625 | = | 0.0% |
| Profit (loss) carried forward | 14 | €63,976 | €50,659 | -€13,317 | -20.8% |
| Amounts payable | 17/49 | €26,287 | €59,648 | +€33,361 | +127% |
| Amounts payable within one year | 42/48 | €26,286 | €59,648 | +€33,362 | +127% |
| Trade debts | 44 | €23,449 | €52,966 | +€29,517 | +126% |
| Suppliers | 440/4 | €23,449 | €52,966 | +€29,517 | +126% |
| Taxes, remuneration and social security | 45 | €2,837 | €6,682 | +€3,845 | +136% |
| Taxes | 450/3 | €2,837 | €6,682 | +€3,845 | +136% |
| Accrued charges and deferred income | 492/3 | €1 | - | -€1 | |
| Turnover | 70 | €91,039 | €68,552 | -€22,487 | -24.7% |
| Goods, raw materials, services and sundry goods | 60/61 | €81,895 | €72,543 | -€9,352 | -11.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,761 | €1,761 | = | 0.0% |
| Other operating charges | 640/8 | €34,003 | €17,492 | -€16,511 | -48.6% |
| Gross operating margin | 9900 | €9,143 | -€3,991 | -€13,134 | |
| Operating profit (loss) | 9901 | -€26,621 | -€23,244 | +€3,377 | +12.7% |
| Financial income | 75/76B | €9,394 | €10,635 | +€1,241 | +13.2% |
| Recurring financial income | 75 | €9,394 | €10,635 | +€1,241 | +13.2% |
| Financial charges | 65/66B | €98 | €87 | -€11 | -11.2% |
| Recurring financial charges | 65 | €98 | €87 | -€11 | -11.2% |
| Profit (loss) for the period before taxes | 9903 | -€17,325 | -€12,696 | +€4,629 | +26.7% |
| Income taxes | 67/77 | -€24,000 | €621 | +€24,621 | |
| Profit (loss) for the period | 9904 | €6,675 | -€13,317 | -€19,992 | |
| Profit (loss) for the period to be appropriated | 9905 | €6,675 | -€13,317 | -€19,992 |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 31 October 2026 via checked.be.