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 +€16,739
up €16,739 (+47.5%), from €35,251 to €51,990
of which Trade receivables: +€9,890
- Deferred charges and accrued income -€1,441
down €1,441 (-46.8%), from €3,076 to €1,635
- Cash +€570
up €570 (+24.7%), from €2,310 to €2,880
mainly Net result for the year (+€13,719) and Tax, wage and social debts (+€2,392)
- Profit (loss) carried forward +€13,719
up €13,719 (+49.4%), from €27,752 to €41,471
- Tax, wage and social debts +€2,392
up €2,392 (+25.0%), from €9,578 to €11,970
- Gross operating margin -€6,787
down €6,787 (-26.2%), from €25,879 to €19,092
- Taxes -€1,209
down €1,209 (-18.4%), from €6,585 to €5,376
- Other operating charges +€692
up €692 (+211%), from €327 to €1,020
- Financial income +€577
up €577 (+106%), from €543 to €1,119
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 | €40,637 | €56,505 | +€15,868 | +39.0% |
| Current assets | 29/58 | €40,637 | €56,505 | +€15,868 | +39.0% |
| Amounts receivable within one year | 40/41 | €35,251 | €51,990 | +€16,739 | +47.5% |
| Trade receivables | 40 | €17,662 | €27,552 | +€9,890 | +56.0% |
| Other amounts receivable | 41 | €17,589 | €24,438 | +€6,849 | +38.9% |
| Cash at bank and in hand | 54/58 | €2,310 | €2,880 | +€570 | +24.7% |
| Deferred charges and accrued income | 490/1 | €3,076 | €1,635 | -€1,441 | -46.8% |
| Total equity and liabilities | 10/49 | €40,637 | €56,505 | +€15,868 | +39.0% |
| Equity | 10/15 | €29,252 | €42,971 | +€13,719 | +46.9% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €27,752 | €41,471 | +€13,719 | +49.4% |
| Amounts payable | 17/49 | €11,385 | €13,534 | +€2,150 | +18.9% |
| Amounts payable within one year | 42/48 | €11,385 | €13,534 | +€2,150 | +18.9% |
| Trade debts | 44 | €1,807 | €1,564 | -€243 | -13.4% |
| Suppliers | 440/4 | €1,807 | €1,564 | -€243 | -13.4% |
| Taxes, remuneration and social security | 45 | €9,578 | €11,970 | +€2,392 | +25.0% |
| Taxes | 450/3 | €9,578 | €11,970 | +€2,392 | +25.0% |
| Other operating charges | 640/8 | €327 | €1,020 | +€692 | +211% |
| Gross operating margin | 9900 | €25,879 | €19,092 | -€6,787 | -26.2% |
| Operating profit (loss) | 9901 | €25,551 | €18,072 | -€7,479 | -29.3% |
| Financial income | 75/76B | €543 | €1,119 | +€577 | +106% |
| Recurring financial income | 75 | €543 | €1,119 | +€577 | +106% |
| Financial charges | 65/66B | €153 | €97 | -€57 | -37.1% |
| Recurring financial charges | 65 | €153 | €97 | -€57 | -37.1% |
| Profit (loss) for the period before taxes | 9903 | €25,940 | €19,095 | -€6,845 | -26.4% |
| Income taxes | 67/77 | €6,585 | €5,376 | -€1,209 | -18.4% |
| Profit (loss) for the period | 9904 | €19,355 | €13,719 | -€5,636 | -29.1% |
| Profit (loss) for the period to be appropriated | 9905 | €19,355 | €13,719 | -€5,636 | -29.1% |
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 23 October 2026 via checked.be.