VMB 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.
VMB CONSULTING
Largest movements
- Receivables within one year +€656
up €656 (+2.5%), from €26,064 to €26,720
- Cash -€350
down €350 (-96.8%), from €361 to €12
mainly Net result for the year (-€868) and Receivables within one year (-€656)
- Profit (loss) carried forward +€306
up €306 (+7.0%), from -€4,408 to -€4,101
- Purchases and services +€1,029
new in 2025: €1,029
- Gross operating margin +€931
up €931 (+51.8%), from -€1,799 to -€868
- Turnover +€161
new in 2025: €161
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 | €26,425 | €26,731 | +€306 | +1.2% |
| Current assets | 29/58 | €26,425 | €26,731 | +€306 | +1.2% |
| Amounts receivable within one year | 40/41 | €26,064 | €26,720 | +€656 | +2.5% |
| Other amounts receivable | 41 | €26,064 | €26,720 | +€656 | +2.5% |
| Cash at bank and in hand | 54/58 | €361 | €12 | -€350 | -96.8% |
| Total equity and liabilities | 10/49 | €26,425 | €26,731 | +€306 | +1.2% |
| Equity | 10/15 | €26,425 | €26,731 | +€306 | +1.2% |
| Contributions | 10/11 | €8,783 | €8,783 | = | 0.0% |
| Capital | 10 | €8,783 | €8,783 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Uncalled capital | 101 | €9,817 | €9,817 | = | 0.0% |
| Reserves | 13 | €22,049 | €22,049 | = | 0.0% |
| Non-distributable reserves | 130/1 | €14,000 | €14,000 | = | 0.0% |
| Legal reserve | 130 | €14,000 | €14,000 | = | 0.0% |
| Distributable reserves | 133 | €8,049 | €8,049 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€4,408 | -€4,101 | +€306 | +7.0% |
| Turnover | 70 | - | €161 | +€161 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €1,029 | +€1,029 | |
| Gross operating margin | 9900 | -€1,799 | -€868 | +€931 | +51.8% |
| Operating profit (loss) | 9901 | -€1,799 | -€868 | +€931 | +51.8% |
| Profit (loss) for the period before taxes | 9903 | -€1,799 | -€868 | +€931 | +51.8% |
| Profit (loss) for the period | 9904 | -€1,799 | -€868 | +€931 | +51.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,799 | -€868 | +€931 | +51.8% |
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.