VMS 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.
VMS CONSULTING
Largest movements
- Receivables within one year +€12,097
up €12,097 (+79.3%), from €15,246 to €27,343
of which Other amounts receivable: +€10,887
- Cash +€3,057
up €3,057 (+28.4%), from €10,771 to €13,828
mainly Net result for the year (+€23,544)
- Reserves +€27,654
new in 2025: €27,654
- Profit (loss) carried forward -€4,110
down €4,110 (-100%), from €4,110 to €0
- Tax, wage and social debts -€3,845
down €3,845 (-22.7%), from €16,955 to €13,110
of which Remuneration and social security: -€4,950
- Other debts -€2,359
down €2,359 (-100%), from €2,359 to €0
- Trade debts -€2,188
down €2,188 (-87.7%), from €2,494 to €307
- Gross operating margin +€26,128
up €26,128 (+358%), from €7,296 to €33,424
- Taxes +€6,203
up €6,203 (+225%), from €2,753 to €8,956
- Financial charges +€824
up €824 (+152,594%), from €1 to €825
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 | €26,017 | €41,171 | +€15,154 | +58.2% |
| Current assets | 29/58 | €26,017 | €41,171 | +€15,154 | +58.2% |
| Amounts receivable within one year | 40/41 | €15,246 | €27,343 | +€12,097 | +79.3% |
| Trade receivables | 40 | €15,246 | €16,456 | +€1,210 | +7.9% |
| Other amounts receivable | 41 | - | €10,887 | +€10,887 | |
| Cash at bank and in hand | 54/58 | €10,771 | €13,828 | +€3,057 | +28.4% |
| Total equity and liabilities | 10/49 | €26,017 | €41,171 | +€15,154 | +58.2% |
| Equity | 10/15 | €4,210 | €27,754 | +€23,544 | +559% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Reserves | 13 | - | €27,654 | +€27,654 | |
| Distributable reserves | 133 | - | €27,654 | +€27,654 | |
| Profit (loss) carried forward | 14 | €4,110 | €0 | -€4,110 | -100% |
| Amounts payable | 17/49 | €21,808 | €13,417 | -€8,391 | -38.5% |
| Amounts payable within one year | 42/48 | €21,808 | €13,417 | -€8,391 | -38.5% |
| Trade debts | 44 | €2,494 | €307 | -€2,188 | -87.7% |
| Suppliers | 440/4 | €2,494 | €307 | -€2,188 | -87.7% |
| Taxes, remuneration and social security | 45 | €16,955 | €13,110 | -€3,845 | -22.7% |
| Taxes | 450/3 | €12,005 | €13,110 | +€1,105 | +9.2% |
| Remuneration and social security | 454/9 | €4,950 | €0 | -€4,950 | -100% |
| Other amounts payable | 47/48 | €2,359 | €0 | -€2,359 | -100% |
| Other operating charges | 640/8 | €432 | €272 | -€161 | -37.2% |
| Gross operating margin | 9900 | €7,296 | €33,424 | +€26,128 | +358% |
| Operating profit (loss) | 9901 | €6,863 | €33,152 | +€26,288 | +383% |
| Financial income | 75/76B | - | €173 | +€173 | |
| Recurring financial income | 75 | - | €173 | +€173 | |
| Financial charges | 65/66B | €1 | €825 | +€824 | +152,594% |
| Recurring financial charges | 65 | €1 | €825 | +€824 | +152,594% |
| Profit (loss) for the period before taxes | 9903 | €6,863 | €32,501 | +€25,638 | +374% |
| Income taxes | 67/77 | €2,753 | €8,956 | +€6,203 | +225% |
| Profit (loss) for the period | 9904 | €4,110 | €23,544 | +€19,435 | +473% |
| Profit (loss) for the period to be appropriated | 9905 | €4,110 | €23,544 | +€19,435 | +473% |
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 14 October 2026 via checked.be.