VM Pediaconsult: 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.
VM Pediaconsult
Largest movements
- Current investments +€10,000
new in 2024: €10,000
- Receivables within one year -€8,760
down €8,760 (-20.3%), from €43,249 to €34,489
of which Trade receivables: -€13,898
- Tangible fixed assets -€4,359
down €4,359 (-13.3%), from €32,870 to €28,510
of which Furniture and vehicles: -€7,123
- Cash +€4,294
up €4,294 (+3.9%), from €110,390 to €114,684
mainly Net result for the year (+€43,730) and Receivables within one year (+€8,760)
- Profit (loss) carried forward +€42,871
up €42,871 (+31.3%), from €136,938 to €179,809
- Tax, wage and social debts -€37,582
down €37,582 (-99.3%), from €37,839 to €258
- Current portion of long-term debt -€3,441
no longer reported in 2024 (was €3,441)
- Gross operating margin -€18,576
down €18,576 (-21.9%), from €84,977 to €66,401
- Taxes -€3,119
down €3,119 (-19.4%), from €16,091 to €12,973
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €187,691 | €188,870 | +€1,179 | +0.6% |
| Fixed assets | 21/28 | €32,870 | €28,510 | -€4,359 | -13.3% |
| Tangible fixed assets | 22/27 | €32,870 | €28,510 | -€4,359 | -13.3% |
| Furniture and vehicles | 24 | €9,429 | €2,306 | -€7,123 | -75.5% |
| Other tangible fixed assets | 26 | €23,441 | €26,205 | +€2,764 | +11.8% |
| Current assets | 29/58 | €154,822 | €160,360 | +€5,538 | +3.6% |
| Amounts receivable within one year | 40/41 | €43,249 | €34,489 | -€8,760 | -20.3% |
| Trade receivables | 40 | €43,249 | €29,351 | -€13,898 | -32.1% |
| Other amounts receivable | 41 | - | €5,138 | +€5,138 | |
| Current investments | 50/53 | - | €10,000 | +€10,000 | |
| Cash at bank and in hand | 54/58 | €110,390 | €114,684 | +€4,294 | +3.9% |
| Deferred charges and accrued income | 490/1 | €1,182 | €1,186 | +€4 | +0.3% |
| Total equity and liabilities | 10/49 | €187,691 | €188,870 | +€1,179 | +0.6% |
| Equity | 10/15 | €141,938 | €184,809 | +€42,871 | +30.2% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €136,938 | €179,809 | +€42,871 | +31.3% |
| Amounts payable | 17/49 | €45,753 | €4,061 | -€41,692 | -91.1% |
| Amounts payable within one year | 42/48 | €45,753 | €4,061 | -€41,692 | -91.1% |
| Current portion of amounts payable after more than one year | 42 | €3,441 | - | -€3,441 | |
| Financial debts | 43 | €384 | - | -€384 | |
| Credit institutions | 430/8 | €384 | - | -€384 | |
| Trade debts | 44 | €2,892 | €3,595 | +€703 | +24.3% |
| Suppliers | 440/4 | €2,892 | €3,595 | +€703 | +24.3% |
| Taxes, remuneration and social security | 45 | €37,839 | €258 | -€37,582 | -99.3% |
| Taxes | 450/3 | €37,839 | €258 | -€37,582 | -99.3% |
| Other amounts payable | 47/48 | €1,197 | €208 | -€989 | -82.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,988 | €8,613 | +€625 | +7.8% |
| Other operating charges | 640/8 | €1,415 | €1,206 | -€209 | -14.8% |
| Gross operating margin | 9900 | €84,977 | €66,401 | -€18,576 | -21.9% |
| Operating profit (loss) | 9901 | €75,573 | €56,582 | -€18,991 | -25.1% |
| Financial income | 75/76B | €6 | €383 | +€377 | +6,259% |
| Recurring financial income | 75 | €6 | €383 | +€377 | +6,259% |
| Financial charges | 65/66B | €229 | €262 | +€33 | +14.3% |
| Recurring financial charges | 65 | €229 | €262 | +€33 | +14.3% |
| Profit (loss) for the period before taxes | 9903 | €75,350 | €56,703 | -€18,647 | -24.7% |
| Income taxes | 67/77 | €16,091 | €12,973 | -€3,119 | -19.4% |
| Profit (loss) for the period | 9904 | €59,259 | €43,730 | -€15,529 | -26.2% |
| Profit (loss) for the period to be appropriated | 9905 | €59,259 | €43,730 | -€15,529 | -26.2% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 21 October 2026 via checked.be.