Vlier 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.
Vlier Consult
Largest movements
- Receivables within one year -€7,983
down €7,983 (-21.0%), from €37,955 to €29,973
of which Other amounts receivable: -€4,912
- Financial fixed assets -€7,500
down €7,500 (-100%), from €7,500 to €0
- Tangible fixed assets -€2,502
down €2,502 (-43.1%), from €5,805 to €3,303
of which Furniture and vehicles: -€1,823
- Deferred charges and accrued income +€1,945
up €1,945 (+2,267%), from €86 to €2,031
- Cash +€1,178
up €1,178 (+1.9%), from €60,714 to €61,892
mainly Net result for the year (+€35,808) and Receivables within one year (+€7,983)
- Advances received -€16,940
down €16,940 (-100%), from €16,940 to €0
- Reserves +€15,800
up €15,800 (+32.6%), from €48,500 to €64,300
- Debts after one year -€13,000
down €13,000 (-100%), from €13,000 to €0
- Tax, wage and social debts +€5,447
up €5,447 (+46.4%), from €11,729 to €17,176
- Trade debts -€4,497
down €4,497 (-25.6%), from €17,550 to €13,054
- Write-downs -€35,800
down €35,800, from €17,900 to -€17,900
- Financial charges +€22,815
up €22,815 (+1,884%), from €1,211 to €24,026
of which Financial charges: +€15,315
- Gross operating margin +€21,689
up €21,689 (+64.4%), from €33,700 to €55,389
- Taxes +€6,839
up €6,839 (+194%), from €3,522 to €10,362
- Depreciation +€797
up €797 (+46.8%), from €1,705 to €2,502
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 | €112,061 | €97,199 | -€14,861 | -13.3% |
| Fixed assets | 21/28 | €13,305 | €3,303 | -€10,002 | -75.2% |
| Tangible fixed assets | 22/27 | €5,805 | €3,303 | -€2,502 | -43.1% |
| Plant, machinery and equipment | 23 | €3,207 | €2,528 | -€679 | -21.2% |
| Furniture and vehicles | 24 | €2,598 | €775 | -€1,823 | -70.2% |
| Financial fixed assets | 28 | €7,500 | €0 | -€7,500 | -100% |
| Current assets | 29/58 | €98,755 | €93,896 | -€4,860 | -4.9% |
| Amounts receivable within one year | 40/41 | €37,955 | €29,973 | -€7,983 | -21.0% |
| Trade receivables | 40 | €33,043 | €29,973 | -€3,070 | -9.3% |
| Other amounts receivable | 41 | €4,912 | €0 | -€4,912 | -100% |
| Cash at bank and in hand | 54/58 | €60,714 | €61,892 | +€1,178 | +1.9% |
| Deferred charges and accrued income | 490/1 | €86 | €2,031 | +€1,945 | +2,267% |
| Total equity and liabilities | 10/49 | €112,061 | €97,199 | -€14,861 | -13.3% |
| Equity | 10/15 | €51,058 | €66,866 | +€15,808 | +31.0% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €48,500 | €64,300 | +€15,800 | +32.6% |
| Distributable reserves | 133 | €48,500 | €64,300 | +€15,800 | +32.6% |
| Profit (loss) carried forward | 14 | €58 | €66 | +€8 | +13.9% |
| Amounts payable | 17/49 | €61,003 | €30,333 | -€30,669 | -50.3% |
| Amounts payable after more than one year | 17 | €13,000 | €0 | -€13,000 | -100% |
| Financial debts | 170/4 | €13,000 | €0 | -€13,000 | -100% |
| Amounts payable within one year | 42/48 | €46,219 | €30,333 | -€15,886 | -34.4% |
| Trade debts | 44 | €17,550 | €13,054 | -€4,497 | -25.6% |
| Suppliers | 440/4 | €17,550 | €13,054 | -€4,497 | -25.6% |
| Advances received on contracts in progress | 46 | €16,940 | €0 | -€16,940 | -100% |
| Taxes, remuneration and social security | 45 | €11,729 | €17,176 | +€5,447 | +46.4% |
| Taxes | 450/3 | €11,729 | €17,176 | +€5,447 | +46.4% |
| Other amounts payable | 47/48 | - | €104 | +€104 | |
| Accrued charges and deferred income | 492/3 | €1,784 | €0 | -€1,784 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,705 | €2,502 | +€797 | +46.8% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €17,900 | -€17,900 | -€35,800 | |
| Other operating charges | 640/8 | €887 | €651 | -€237 | -26.7% |
| Gross operating margin | 9900 | €33,700 | €55,389 | +€21,689 | +64.4% |
| Operating profit (loss) | 9901 | €13,208 | €70,136 | +€56,928 | +431% |
| Financial income | 75/76B | €53 | €59 | +€6 | +11.7% |
| Recurring financial income | 75 | €53 | €59 | +€6 | +11.7% |
| Financial charges | 65/66B | €1,211 | €24,026 | +€22,815 | +1,884% |
| Recurring financial charges | 65 | €1,211 | €16,526 | +€15,315 | +1,264% |
| Non-recurring financial charges | 66B | - | €7,500 | +€7,500 | |
| Profit (loss) for the period before taxes | 9903 | €12,050 | €46,170 | +€34,120 | +283% |
| Income taxes | 67/77 | €3,522 | €10,362 | +€6,839 | +194% |
| Profit (loss) for the period | 9904 | €8,528 | €35,808 | +€27,280 | +320% |
| Profit (loss) for the period to be appropriated | 9905 | €8,528 | €35,808 | +€27,280 | +320% |
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 19 October 2026 via checked.be.