Vleminckx Consultancy: 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.
Vleminckx Consultancy
Largest movements
- Receivables within one year +€5,981
up €5,981 (+83.8%), from €7,136 to €13,117
of which Other amounts receivable: +€3,402
- Cash +€1,547
up €1,547 (+18.9%), from €8,188 to €9,735
mainly Net result for the year (+€5,847) and Tax, wage and social debts (+€1,148)
- Tangible fixed assets -€1,017
down €1,017 (-16.6%), from €6,140 to €5,123
of which Furniture and vehicles: -€682
- Reserves +€5,847
up €5,847 (+37.8%), from €15,484 to €21,330
- Tax, wage and social debts +€1,148
new in 2025: €1,148
- Trade debts -€484
down €484 (-47.4%), from €1,021 to €538
- Gross operating margin +€1,065
up €1,065 (+13.0%), from €8,201 to €9,266
- Depreciation +€576
up €576 (+130%), from €441 to €1,017
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 | €21,505 | €28,016 | +€6,511 | +30.3% |
| Fixed assets | 21/28 | €6,180 | €5,163 | -€1,017 | -16.5% |
| Tangible fixed assets | 22/27 | €6,140 | €5,123 | -€1,017 | -16.6% |
| Plant, machinery and equipment | 23 | €2,838 | €2,502 | -€335 | -11.8% |
| Furniture and vehicles | 24 | €3,303 | €2,621 | -€682 | -20.6% |
| Financial fixed assets | 28 | €40 | €40 | = | 0.0% |
| Current assets | 29/58 | €15,325 | €22,853 | +€7,528 | +49.1% |
| Amounts receivable within one year | 40/41 | €7,136 | €13,117 | +€5,981 | +83.8% |
| Trade receivables | 40 | €1,240 | €3,819 | +€2,579 | +208% |
| Other amounts receivable | 41 | €5,897 | €9,299 | +€3,402 | +57.7% |
| Cash at bank and in hand | 54/58 | €8,188 | €9,735 | +€1,547 | +18.9% |
| Total equity and liabilities | 10/49 | €21,505 | €28,016 | +€6,511 | +30.3% |
| Equity | 10/15 | €20,484 | €26,330 | +€5,847 | +28.5% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €15,484 | €21,330 | +€5,847 | +37.8% |
| Distributable reserves | 133 | €15,484 | €21,330 | +€5,847 | +37.8% |
| Amounts payable | 17/49 | €1,021 | €1,686 | +€664 | +65.0% |
| Amounts payable within one year | 42/48 | €1,021 | €1,686 | +€664 | +65.0% |
| Trade debts | 44 | €1,021 | €538 | -€484 | -47.4% |
| Suppliers | 440/4 | €1,021 | €538 | -€484 | -47.4% |
| Taxes, remuneration and social security | 45 | - | €1,148 | +€1,148 | |
| Taxes | 450/3 | - | €1,148 | +€1,148 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €441 | €1,017 | +€576 | +130% |
| Other operating charges | 640/8 | €361 | €371 | +€10 | +2.8% |
| Gross operating margin | 9900 | €8,201 | €9,266 | +€1,065 | +13.0% |
| Operating profit (loss) | 9901 | €7,399 | €7,878 | +€479 | +6.5% |
| Financial income | 75/76B | €433 | €360 | -€73 | -16.9% |
| Recurring financial income | 75 | €433 | €360 | -€73 | -16.9% |
| Financial charges | 65/66B | €212 | €143 | -€69 | -32.5% |
| Recurring financial charges | 65 | €212 | €143 | -€69 | -32.5% |
| Profit (loss) for the period before taxes | 9903 | €7,620 | €8,095 | +€475 | +6.2% |
| Income taxes | 67/77 | €2,183 | €2,248 | +€65 | +3.0% |
| Profit (loss) for the period | 9904 | €5,437 | €5,847 | +€410 | +7.5% |
| Profit (loss) for the period to be appropriated | 9905 | €5,437 | €5,847 | +€410 | +7.5% |
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 29 October 2026 via checked.be.