VP Consult: 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.
VP Consult
Largest movements
- Receivables within one year -€19,131
down €19,131 (-74.2%), from €25,784 to €6,652
of which Trade receivables: -€19,114
- Tangible fixed assets +€14,463
up €14,463 (+2,887%), from €501 to €14,964
of which Furniture and vehicles: +€14,964
- Cash +€2,923
up €2,923 (+63.1%), from €4,636 to €7,559
mainly Receivables within one year (+€19,131) and Depreciation (+€6,836)
- Deferred charges and accrued income +€536
new in 2025: €536
- Debts after one year -€9,475
down €9,475 (-47.4%), from €20,000 to €10,525
- Current portion of long-term debt +€4,862
new in 2025: €4,862
- Tax, wage and social debts +€2,863
up €2,863 (+2,657%), from €108 to €2,971
- Other debts -€1,325
down €1,325 (-20.5%), from €6,465 to €5,140
- Trade debts +€1,016
up €1,016 (+763%), from €133 to €1,150
- Gross operating margin +€14,684
up €14,684, from -€1,115 to €13,569
- Depreciation +€6,297
up €6,297 (+1,168%), from €539 to €6,836
- Taxes +€3,168
new in 2025: €3,168
- Other operating charges +€1,158
up €1,158 (+258%), from €449 to €1,607
- Financial charges +€891
up €891 (+401%), from €222 to €1,112
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 | €30,920 | €29,712 | -€1,209 | -3.9% |
| Fixed assets | 21/28 | €501 | €14,964 | +€14,463 | +2,887% |
| Tangible fixed assets | 22/27 | €501 | €14,964 | +€14,463 | +2,887% |
| Plant, machinery and equipment | 23 | €501 | - | -€501 | |
| Furniture and vehicles | 24 | - | €14,964 | +€14,964 | |
| Current assets | 29/58 | €30,419 | €14,748 | -€15,672 | -51.5% |
| Amounts receivable within one year | 40/41 | €25,784 | €6,652 | -€19,131 | -74.2% |
| Trade receivables | 40 | €25,767 | €6,652 | -€19,114 | -74.2% |
| Other amounts receivable | 41 | €17 | - | -€17 | |
| Cash at bank and in hand | 54/58 | €4,636 | €7,559 | +€2,923 | +63.1% |
| Deferred charges and accrued income | 490/1 | - | €536 | +€536 | |
| Total equity and liabilities | 10/49 | €30,920 | €29,712 | -€1,209 | -3.9% |
| Equity | 10/15 | €4,214 | €5,064 | +€850 | +20.2% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€5,786 | -€4,936 | +€850 | +14.7% |
| Amounts payable | 17/49 | €26,706 | €24,647 | -€2,059 | -7.7% |
| Amounts payable after more than one year | 17 | €20,000 | €10,525 | -€9,475 | -47.4% |
| Financial debts | 170/4 | €20,000 | €10,525 | -€9,475 | -47.4% |
| Amounts payable within one year | 42/48 | €6,706 | €14,123 | +€7,417 | +111% |
| Current portion of amounts payable after more than one year | 42 | - | €4,862 | +€4,862 | |
| Trade debts | 44 | €133 | €1,150 | +€1,016 | +763% |
| Suppliers | 440/4 | €133 | €1,150 | +€1,016 | +763% |
| Taxes, remuneration and social security | 45 | €108 | €2,971 | +€2,863 | +2,657% |
| Taxes | 450/3 | €108 | €2,971 | +€2,863 | +2,657% |
| Other amounts payable | 47/48 | €6,465 | €5,140 | -€1,325 | -20.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €539 | €6,836 | +€6,297 | +1,168% |
| Other operating charges | 640/8 | €449 | €1,607 | +€1,158 | +258% |
| Gross operating margin | 9900 | -€1,115 | €13,569 | +€14,684 | |
| Operating profit (loss) | 9901 | -€2,104 | €5,126 | +€7,230 | |
| Financial income | 75/76B | €5 | €4 | -€1 | -11.6% |
| Recurring financial income | 75 | €5 | €4 | -€1 | -11.6% |
| Financial charges | 65/66B | €222 | €1,112 | +€891 | +401% |
| Recurring financial charges | 65 | €222 | €1,112 | +€891 | +401% |
| Profit (loss) for the period before taxes | 9903 | -€2,321 | €4,018 | +€6,339 | |
| Income taxes | 67/77 | - | €3,168 | +€3,168 | |
| Profit (loss) for the period | 9904 | -€2,321 | €850 | +€3,170 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,321 | €850 | +€3,170 |
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 13 October 2026 via checked.be.