VLS 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.
VLS CONSULTING
Largest movements
- Cash +€14,185
up €14,185 (+5.9%), from €241,880 to €256,065
mainly Net result for the year (+€57,080) and Depreciation (+€7,965)
- Tangible fixed assets +€12,037
up €12,037 (+140%), from €8,579 to €20,616
of which Furniture and vehicles: +€12,037
- Receivables within one year +€5,865
up €5,865 (+24.3%), from €24,177 to €30,042
of which Trade receivables: +€5,676
- Reserves +€35,266
up €35,266 (+15.0%), from €234,894 to €270,160
of which Distributable reserves: +€35,266
- Tax, wage and social debts -€7,737
down €7,737 (-29.5%), from €26,230 to €18,493
- Trade debts +€5,302
up €5,302 (+115%), from €4,595 to €9,898
- Gross operating margin +€3,023
up €3,023 (+3.5%), from €86,412 to €89,435
- Financial income +€985
up €985 (+447,868%), from €0 to €986
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 | €278,361 | €308,984 | +€30,623 | +11.0% |
| Fixed assets | 21/28 | €8,734 | €20,771 | +€12,037 | +138% |
| Tangible fixed assets | 22/27 | €8,579 | €20,616 | +€12,037 | +140% |
| Plant, machinery and equipment | 23 | €36 | €36 | = | 0.0% |
| Furniture and vehicles | 24 | €8,543 | €20,580 | +€12,037 | +141% |
| Financial fixed assets | 28 | €155 | €155 | = | 0.0% |
| Current assets | 29/58 | €269,627 | €288,213 | +€18,586 | +6.9% |
| Amounts receivable within one year | 40/41 | €24,177 | €30,042 | +€5,865 | +24.3% |
| Trade receivables | 40 | €21,664 | €27,340 | +€5,676 | +26.2% |
| Other amounts receivable | 41 | €2,512 | €2,702 | +€190 | +7.5% |
| Cash at bank and in hand | 54/58 | €241,880 | €256,065 | +€14,185 | +5.9% |
| Deferred charges and accrued income | 490/1 | €3,571 | €2,106 | -€1,465 | -41.0% |
| Total equity and liabilities | 10/49 | €278,361 | €308,984 | +€30,623 | +11.0% |
| Equity | 10/15 | €241,094 | €276,360 | +€35,266 | +14.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Contributions outside capital | 11 | €6,200 | - | -€6,200 | |
| Other | 1109/19 | €6,200 | - | -€6,200 | |
| Reserves | 13 | €234,894 | €270,160 | +€35,266 | +15.0% |
| Non-distributable reserves | 130/1 | €1,860 | - | -€1,860 | |
| Legal reserve | 130 | €1,860 | - | -€1,860 | |
| Tax-exempt reserves | 132 | - | €1,860 | +€1,860 | |
| Distributable reserves | 133 | €233,034 | €268,300 | +€35,266 | +15.1% |
| Amounts payable | 17/49 | €37,267 | €32,624 | -€4,644 | -12.5% |
| Amounts payable within one year | 42/48 | €36,464 | €31,194 | -€5,270 | -14.5% |
| Trade debts | 44 | €4,595 | €9,898 | +€5,302 | +115% |
| Suppliers | 440/4 | €4,595 | €9,898 | +€5,302 | +115% |
| Taxes, remuneration and social security | 45 | €26,230 | €18,493 | -€7,737 | -29.5% |
| Taxes | 450/3 | €26,230 | €18,493 | -€7,737 | -29.5% |
| Other amounts payable | 47/48 | €5,639 | €2,804 | -€2,835 | -50.3% |
| Accrued charges and deferred income | 492/3 | €803 | €1,429 | +€626 | +78.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,369 | €7,965 | -€404 | -4.8% |
| Other operating charges | 640/8 | €1,452 | €1,177 | -€275 | -19.0% |
| Gross operating margin | 9900 | €86,412 | €89,435 | +€3,023 | +3.5% |
| Operating profit (loss) | 9901 | €76,591 | €80,294 | +€3,703 | +4.8% |
| Financial income | 75/76B | €0 | €986 | +€985 | +447,868% |
| Recurring financial income | 75 | €0 | €986 | +€985 | +447,868% |
| Financial charges | 65/66B | €429 | €374 | -€55 | -12.9% |
| Recurring financial charges | 65 | €429 | €374 | -€55 | -12.9% |
| Profit (loss) for the period before taxes | 9903 | €76,162 | €80,905 | +€4,743 | +6.2% |
| Income taxes | 67/77 | €23,572 | €23,825 | +€253 | +1.1% |
| Profit (loss) for the period | 9904 | €52,590 | €57,080 | +€4,490 | +8.5% |
| Profit (loss) for the period to be appropriated | 9905 | €52,590 | €57,080 | +€4,490 | +8.5% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 22 October 2026 via checked.be.