VOETS CONSULTANCY: 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.
VOETS CONSULTANCY
Largest movements
- Receivables within one year -€7,454
down €7,454 (-91.1%), from €8,179 to €726
of which Trade receivables: -€7,525
- Cash +€4,700
up €4,700 (+19.7%), from €23,816 to €28,516
mainly Receivables within one year (+€7,454) and Net result for the year (+€4,179)
- Tangible fixed assets -€888
down €888 (-78.7%), from €1,128 to €240
- Tax, wage and social debts -€4,739
down €4,739 (-74.4%), from €6,371 to €1,632
- Profit (loss) carried forward +€4,179
up €4,179 (+20.1%), from €20,799 to €24,978
- Accrued charges and deferred income -€1,680
no longer reported in 2025 (was €1,680)
- Trade debts -€1,508
down €1,508 (-91.9%), from €1,641 to €133
- Gross operating margin -€22,670
down €22,670 (-75.2%), from €30,144 to €7,475
- Taxes -€4,499
down €4,499 (-73.4%), from €6,131 to €1,632
- Other operating charges -€630
down €630 (-43.5%), from €1,449 to €819
- Depreciation -€333
down €333 (-40.8%), from €816 to €483
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 | €34,050 | €30,328 | -€3,722 | -10.9% |
| Fixed assets | 21/28 | €1,128 | €240 | -€888 | -78.7% |
| Tangible fixed assets | 22/27 | €1,128 | €240 | -€888 | -78.7% |
| Plant, machinery and equipment | 23 | €1,128 | €240 | -€888 | -78.7% |
| Current assets | 29/58 | €32,923 | €30,088 | -€2,834 | -8.6% |
| Amounts receivable within one year | 40/41 | €8,179 | €726 | -€7,454 | -91.1% |
| Trade receivables | 40 | €7,525 | - | -€7,525 | |
| Other amounts receivable | 41 | €654 | €726 | +€71 | +10.9% |
| Cash at bank and in hand | 54/58 | €23,816 | €28,516 | +€4,700 | +19.7% |
| Deferred charges and accrued income | 490/1 | €927 | €847 | -€80 | -8.7% |
| Total equity and liabilities | 10/49 | €34,050 | €30,328 | -€3,722 | -10.9% |
| Equity | 10/15 | €23,799 | €27,978 | +€4,179 | +17.6% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €20,799 | €24,978 | +€4,179 | +20.1% |
| Amounts payable | 17/49 | €10,252 | €2,350 | -€7,902 | -77.1% |
| Amounts payable within one year | 42/48 | €8,572 | €2,350 | -€6,222 | -72.6% |
| Trade debts | 44 | €1,641 | €133 | -€1,508 | -91.9% |
| Suppliers | 440/4 | €1,641 | €133 | -€1,508 | -91.9% |
| Taxes, remuneration and social security | 45 | €6,371 | €1,632 | -€4,739 | -74.4% |
| Taxes | 450/3 | €6,371 | €1,632 | -€4,739 | -74.4% |
| Other amounts payable | 47/48 | €560 | €586 | +€26 | +4.6% |
| Accrued charges and deferred income | 492/3 | €1,680 | - | -€1,680 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €816 | €483 | -€333 | -40.8% |
| Other operating charges | 640/8 | €1,449 | €819 | -€630 | -43.5% |
| Gross operating margin | 9900 | €30,144 | €7,475 | -€22,670 | -75.2% |
| Operating profit (loss) | 9901 | €27,879 | €6,173 | -€21,707 | -77.9% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €150 | €362 | +€212 | +141% |
| Recurring financial charges | 65 | €150 | €362 | +€212 | +141% |
| Profit (loss) for the period before taxes | 9903 | €27,729 | €5,811 | -€21,919 | -79.0% |
| Income taxes | 67/77 | €6,131 | €1,632 | -€4,499 | -73.4% |
| Profit (loss) for the period | 9904 | €21,599 | €4,179 | -€17,419 | -80.7% |
| Profit (loss) for the period to be appropriated | 9905 | €21,599 | €4,179 | -€17,419 | -80.7% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 21 October 2026 via checked.be.