VMO Consulting: what changed
What changed
VMO Consulting
NACE 69.201, Certified accountants and tax accountants
filed annual accounts (NBB)
Net result for the year
€23,603
2024 · €6,641+€16,962
Equity
€27,306
2024 · €33,703-€6,397
Cash
€910
2024 · €20,661-€19,750
Balance sheet total
€82,724
2024 · €70,700+€12,024
Largest movements
Assets
- Cash -€19,750
down €19,750 (-95.6%), from €20,661 to €910
mainly Contributions, distributions and other (-€30,000) and Receivables within one year (-€14,993)
- Receivables within one year +€14,993
up €14,993 (+716%), from €2,093 to €17,086
of which Trade receivables: +€7,993
- Current investments +€14,987
new in 2025: €14,987
- Receivables after one year +€5,000
up €5,000 (+50.0%), from €10,000 to €15,000
- Intangible fixed assets -€2,500
down €2,500 (-14.2%), from €17,637 to €15,137
Equity and liabilities
- Other debts +€23,158
up €23,158 (+328%), from €7,059 to €30,217
- Profit (loss) carried forward -€6,397
down €6,397 (-96.3%), from €6,641 to €244
- Debts after one year -€5,178
down €5,178 (-79.8%), from €6,490 to €1,311
Income statement
- Gross operating margin +€17,959
up €17,959 (+85.8%), from €20,939 to €38,899
- Taxes +€3,900
up €3,900 (+102%), from €3,832 to €7,732
- Financial charges -€2,376
down €2,376 (-81.1%), from €2,929 to €553
- Financial income +€475
up €475 (+158,333%), from €0 to €475
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€6,641
Gross operating margin
+€17,959
Depreciation
+€187
Other operating charges
-€135
Financial income
+€475
Financial charges
+€2,376
Taxes
-€3,900
Result 2025
€23,603
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€32,381
Investment
-€17,057
Financing
-€35,074
Cash 2024
€20,661
From operations (derived)
+€32,381
Net result for the year
+€23,603
Depreciation
+€6,457
Receivables after one year
-€5,000
Receivables within one year
-€14,993
Deferred charges and accrued income
-€1,181
Trade debts
+€163
Tax, wage and social debts
+€168
Other debts
+€23,158
Accrued charges and deferred income
+€7
Investment (derived)
-€17,057
Investment in fixed assets (net)
-€2,070
Current investments
-€14,987
Financing
-€35,074
Debts after one year
-€5,178
Current portion of long-term debt
+€104
Contributions, distributions and other
-€30,000
Cash 2025
€910
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €70,700 | €82,724 | +€12,024 | +17.0% |
| Fixed assets | 21/28 | €37,557 | €33,171 | -€4,387 | -11.7% |
| Intangible fixed assets | 21 | €17,637 | €15,137 | -€2,500 | -14.2% |
| Tangible fixed assets | 22/27 | €19,920 | €18,034 | -€1,887 | -9.5% |
| Furniture and vehicles | 24 | €2,548 | €1,083 | -€1,465 | -57.5% |
| Other tangible fixed assets | 26 | €17,373 | €16,950 | -€422 | -2.4% |
| Current assets | 29/58 | €33,143 | €49,554 | +€16,411 | +49.5% |
| Amounts receivable after more than one year | 29 | €10,000 | €15,000 | +€5,000 | +50.0% |
| Other amounts receivable | 291 | €10,000 | €15,000 | +€5,000 | +50.0% |
| Amounts receivable within one year | 40/41 | €2,093 | €17,086 | +€14,993 | +716% |
| Trade receivables | 40 | €2,093 | €10,086 | +€7,993 | +382% |
| Other amounts receivable | 41 | - | €7,000 | +€7,000 | |
| Current investments | 50/53 | - | €14,987 | +€14,987 | |
| Cash at bank and in hand | 54/58 | €20,661 | €910 | -€19,750 | -95.6% |
| Deferred charges and accrued income | 490/1 | €390 | €1,570 | +€1,181 | +303% |
| Total equity and liabilities | 10/49 | €70,700 | €82,724 | +€12,024 | +17.0% |
| Equity | 10/15 | €33,703 | €27,306 | -€6,397 | -19.0% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €24,562 | €24,562 | = | 0.0% |
| Distributable reserves | 133 | €24,562 | €24,562 | = | 0.0% |
| Profit (loss) carried forward | 14 | €6,641 | €244 | -€6,397 | -96.3% |
| Amounts payable | 17/49 | €36,997 | €55,418 | +€18,421 | +49.8% |
| Amounts payable after more than one year | 17 | €6,490 | €1,311 | -€5,178 | -79.8% |
| Financial debts | 170/4 | €6,490 | €1,311 | -€5,178 | -79.8% |
| Amounts payable within one year | 42/48 | €30,507 | €54,100 | +€23,593 | +77.3% |
| Current portion of amounts payable after more than one year | 42 | €5,074 | €5,178 | +€104 | +2.0% |
| Trade debts | 44 | €724 | €887 | +€163 | +22.5% |
| Suppliers | 440/4 | €724 | €887 | +€163 | +22.5% |
| Taxes, remuneration and social security | 45 | €17,650 | €17,818 | +€168 | +1.0% |
| Taxes | 450/3 | €17,650 | €17,818 | +€168 | +1.0% |
| Other amounts payable | 47/48 | €7,059 | €30,217 | +€23,158 | +328% |
| Accrued charges and deferred income | 492/3 | - | €7 | +€7 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,643 | €6,457 | -€187 | -2.8% |
| Other operating charges | 640/8 | €894 | €1,028 | +€135 | +15.1% |
| Gross operating margin | 9900 | €20,939 | €38,899 | +€17,959 | +85.8% |
| Operating profit (loss) | 9901 | €13,402 | €31,413 | +€18,011 | +134% |
| Financial income | 75/76B | €0 | €475 | +€475 | +158,333% |
| Recurring financial income | 75 | €0 | €475 | +€475 | +158,333% |
| Financial charges | 65/66B | €2,929 | €553 | -€2,376 | -81.1% |
| Recurring financial charges | 65 | €2,929 | €553 | -€2,376 | -81.1% |
| Profit (loss) for the period before taxes | 9903 | €10,473 | €31,336 | +€20,862 | +199% |
| Income taxes | 67/77 | €3,832 | €7,732 | +€3,900 | +102% |
| Profit (loss) for the period | 9904 | €6,641 | €23,603 | +€16,962 | +255% |
| Profit (loss) for the period to be appropriated | 9905 | €6,641 | €23,603 | +€16,962 | +255% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.