VOS Consulting & Management: what changed
What changed
VOS Consulting & Management
NACE 70.200, Business and other management consultancy
filed annual accounts (NBB)
Net result for the year
€81,110
2024 · €89,903-€8,793
Equity
€5,000
2024 · €5,730-€730
Cash
€53,122
2024 · €131,776-€78,654
Balance sheet total
€106,060
2024 · €379,833-€273,773
Largest movements
Assets
- Current investments -€200,000
down €200,000 (-100%), from €200,000 to €0
- Cash -€78,654
down €78,654 (-59.7%), from €131,776 to €53,122
mainly Other debts (-€251,840) and Contributions, distributions and other (-€81,840)
- Tangible fixed assets +€9,474
up €9,474 (+29,249%), from €32 to €9,506
Equity and liabilities
- Other debts -€251,840
down €251,840 (-77.0%), from €326,900 to €75,060
- Tax, wage and social debts -€19,696
down €19,696 (-47.8%), from €41,202 to €21,506
Income statement
- Gross operating margin -€9,573
down €9,573 (-8.5%), from €112,564 to €102,991
- Taxes -€2,041
down €2,041 (-8.4%), from €24,195 to €22,154
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
€89,903
Gross operating margin
-€9,573
Depreciation
-€255
Other operating charges
-€417
Other operating items
+€21
Financial income
-€908
Financial charges
+€299
Taxes
+€2,041
Result 2025
€81,110
raises the resultlowers the resultnot broken down further in the accounts
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
-€185,731
Investment
+€189,835
Financing
-€82,757
Cash 2024
€131,776
From operations (derived)
-€185,731
Net result for the year
+€81,110
Depreciation
+€692
Receivables within one year
+€2,680
Deferred charges and accrued income
+€1,913
Trade debts
-€590
Tax, wage and social debts
-€19,696
Other debts
-€251,840
Investment (derived)
+€189,835
Investment in fixed assets (net)
-€10,165
Current investments
+€200,000
Financing
-€82,757
Short-term financial debts
-€917
Contributions, distributions and other
-€81,840
Cash 2025
€53,122
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €379,833 | €106,060 | -€273,773 | -72.1% |
| Fixed assets | 21/28 | €32 | €9,506 | +€9,474 | +29,249% |
| Tangible fixed assets | 22/27 | €32 | €9,506 | +€9,474 | +29,249% |
| Furniture and vehicles | 24 | €32 | €9,506 | +€9,474 | +29,249% |
| Current assets | 29/58 | €379,800 | €96,554 | -€283,247 | -74.6% |
| Amounts receivable within one year | 40/41 | €43,407 | €40,727 | -€2,680 | -6.2% |
| Trade receivables | 40 | €39,565 | €40,727 | +€1,162 | +2.9% |
| Other amounts receivable | 41 | €3,842 | €0 | -€3,842 | -100% |
| Current investments | 50/53 | €200,000 | €0 | -€200,000 | -100% |
| Cash at bank and in hand | 54/58 | €131,776 | €53,122 | -€78,654 | -59.7% |
| Deferred charges and accrued income | 490/1 | €4,617 | €2,704 | -€1,913 | -41.4% |
| Total equity and liabilities | 10/49 | €379,833 | €106,060 | -€273,773 | -72.1% |
| Equity | 10/15 | €5,730 | €5,000 | -€730 | -12.7% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €0 | - | = | |
| Distributable reserves | 133 | €0 | - | = | |
| Profit (loss) carried forward | 14 | €730 | €0 | -€730 | -100% |
| Amounts payable | 17/49 | €374,103 | €101,060 | -€273,043 | -73.0% |
| Amounts payable within one year | 42/48 | €374,103 | €101,060 | -€273,043 | -73.0% |
| Financial debts | 43 | €917 | €0 | -€917 | -100% |
| Other loans | 439 | €917 | €0 | -€917 | -100% |
| Trade debts | 44 | €5,084 | €4,494 | -€590 | -11.6% |
| Suppliers | 440/4 | €5,084 | €4,494 | -€590 | -11.6% |
| Taxes, remuneration and social security | 45 | €41,202 | €21,506 | -€19,696 | -47.8% |
| Taxes | 450/3 | €41,202 | €21,506 | -€19,696 | -47.8% |
| Other amounts payable | 47/48 | €326,900 | €75,060 | -€251,840 | -77.0% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €436 | €692 | +€255 | +58.6% |
| Other operating charges | 640/8 | €535 | €952 | +€417 | +78.0% |
| Non-recurring operating charges | 66A | €216 | €195 | -€21 | -9.8% |
| Gross operating margin | 9900 | €112,564 | €102,991 | -€9,573 | -8.5% |
| Operating profit (loss) | 9901 | €111,377 | €101,152 | -€10,225 | -9.2% |
| Financial income | 75/76B | €3,411 | €2,502 | -€908 | -26.6% |
| Recurring financial income | 75 | €3,411 | €2,502 | -€908 | -26.6% |
| Financial charges | 65/66B | €690 | €391 | -€299 | -43.4% |
| Recurring financial charges | 65 | €690 | €391 | -€299 | -43.4% |
| Profit (loss) for the period before taxes | 9903 | €114,098 | €103,264 | -€10,834 | -9.5% |
| Income taxes | 67/77 | €24,195 | €22,154 | -€2,041 | -8.4% |
| Profit (loss) for the period | 9904 | €89,903 | €81,110 | -€8,793 | -9.8% |
| Profit (loss) for the period to be appropriated | 9905 | €89,903 | €81,110 | -€8,793 | -9.8% |
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 5 November 2026 via checked.be.