VMCA CONSULTING: what changed
Two fiscal 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.
VMCA CONSULTING
Largest movements
- Receivables within one year -€48,760
down €48,760 (-75.5%), from €64,551 to €15,790
of which Trade receivables: -€50,451
- Cash +€41,567
up €41,567 (+807.6%), from €5,147 to €46,714
mainly Receivables within one year (+€48,760) and Stocks and contracts (+€40,387)
- Stocks and contracts -€40,387
down €40,387 (-36.6%), from €110,255 to €69,868
- Tangible fixed assets +€31,921
new in 2024: €31,921
of which Leasing and similar rights: +€29,820
- Current portion of long-term debt -€16,616
down €16,616 (-50.5%), from €32,895 to €16,279
- Trade debts -€13,078
down €13,078 (-47.1%), from €27,756 to €14,679
- Profit (loss) carried forward +€7,588
up €7,588 (+18.4%), from €41,144 to €48,732
- Debts after one year +€4,738
up €4,738 (+30.8%), from €15,383 to €20,121
- Tax, wage and social debts +€4,208
up €4,208 (+10.3%), from €40,964 to €45,171
of which Taxes: +€2,768
- Taxes -€18,503
down €18,503, from €14,449 to -€4,054
- Gross operating margin -€8,130
down €8,130 (-48.2%), from €16,866 to €8,736
- Depreciation +€3,344
new in 2024: €3,344
- Financial charges +€410
up €410 (+59.6%), from €687 to €1,096
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.
Cash bridge derived
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 | €180,058 | €164,398 | -€15,660 | -8.7% |
| Fixed assets | 21/28 | €105 | €32,026 | +€31,921 | +30401.4% |
| Tangible fixed assets | 22/27 | - | €31,921 | +€31,921 | |
| Furniture and vehicles | 24 | - | €2,102 | +€2,102 | |
| Leasing and similar rights | 25 | - | €29,820 | +€29,820 | |
| Financial fixed assets | 28 | €105 | €105 | = | 0.0% |
| Current assets | 29/58 | €179,953 | €132,372 | -€47,581 | -26.4% |
| Stocks and contracts in progress | 3 | €110,255 | €69,868 | -€40,387 | -36.6% |
| Stocks | 30/36 | €110,255 | €69,868 | -€40,387 | -36.6% |
| Amounts receivable within one year | 40/41 | €64,551 | €15,790 | -€48,760 | -75.5% |
| Trade receivables | 40 | €64,551 | €14,099 | -€50,451 | -78.2% |
| Other amounts receivable | 41 | - | €1,691 | +€1,691 | |
| Cash at bank and in hand | 54/58 | €5,147 | €46,714 | +€41,567 | +807.6% |
| Total equity and liabilities | 10/49 | €180,058 | €164,398 | -€15,660 | -8.7% |
| Equity | 10/15 | €46,144 | €53,732 | +€7,588 | +16.4% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €41,144 | €48,732 | +€7,588 | +18.4% |
| Amounts payable | 17/49 | €133,913 | €110,666 | -€23,248 | -17.4% |
| Amounts payable after more than one year | 17 | €15,383 | €20,121 | +€4,738 | +30.8% |
| Financial debts | 170/4 | €15,383 | €20,121 | +€4,738 | +30.8% |
| Amounts payable within one year | 42/48 | €118,530 | €90,545 | -€27,986 | -23.6% |
| Current portion of amounts payable after more than one year | 42 | €32,895 | €16,279 | -€16,616 | -50.5% |
| Trade debts | 44 | €27,756 | €14,679 | -€13,078 | -47.1% |
| Suppliers | 440/4 | €27,756 | €14,679 | -€13,078 | -47.1% |
| Taxes, remuneration and social security | 45 | €40,964 | €45,171 | +€4,208 | +10.3% |
| Taxes | 450/3 | €40,964 | €43,731 | +€2,768 | +6.8% |
| Remuneration and social security | 454/9 | - | €1,440 | +€1,440 | |
| Other amounts payable | 47/48 | €16,915 | €14,415 | -€2,500 | -14.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €3,344 | +€3,344 | |
| Other operating charges | 640/8 | €715 | €762 | +€47 | +6.6% |
| Gross operating margin | 9900 | €16,866 | €8,736 | -€8,130 | -48.2% |
| Operating profit (loss) | 9901 | €16,151 | €4,630 | -€11,521 | -71.3% |
| Financial income | 75/76B | €2 | €0 | -€2 | -99.5% |
| Recurring financial income | 75 | €2 | €0 | -€2 | -99.5% |
| Financial charges | 65/66B | €687 | €1,096 | +€410 | +59.6% |
| Recurring financial charges | 65 | €687 | €1,096 | +€410 | +59.6% |
| Profit (loss) for the period before taxes | 9903 | €15,466 | €3,534 | -€11,933 | -77.2% |
| Income taxes | 67/77 | €14,449 | -€4,054 | -€18,503 | |
| Profit (loss) for the period | 9904 | €1,017 | €7,588 | +€6,570 | +645.8% |
| Profit (loss) for the period to be appropriated | 9905 | €1,017 | €7,588 | +€6,570 | +645.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.