VP CONSULTANCY: what changed
Two fiscal 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 CONSULTANCY
Largest movements
- Cash +€67,324
up €67,324 (+98.1%), from €68,593 to €135,916
mainly Net result for the year (+€55,439) and Tax, wage and social debts (+€27,592)
- Receivables within one year +€6,999
up €6,999 (+1183.6%), from €591 to €7,590
of which Trade receivables: +€7,590
- Tangible fixed assets -€2,311
down €2,311 (-20.4%), from €11,353 to €9,041
of which Furniture and vehicles: -€1,286
- Reserves +€55,439
up €55,439 (+126.5%), from €43,823 to €99,262
- Tax, wage and social debts +€27,592
up €27,592 (+121.2%), from €22,765 to €50,357
of which Taxes: +€25,679
- Trade debts -€11,823
down €11,823 (-97.3%), from €12,157 to €334
- Gross operating margin +€14,564
up €14,564 (+22.0%), from €66,246 to €80,809
- Taxes +€4,558
up €4,558 (+26.4%), from €17,261 to €21,820
- Depreciation -€1,105
down €1,105 (-24.0%), from €4,606 to €3,501
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.
Cash bridge derived
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 | €80,745 | €153,185 | +€72,440 | +89.7% |
| Fixed assets | 21/28 | €11,353 | €9,041 | -€2,311 | -20.4% |
| Tangible fixed assets | 22/27 | €11,353 | €9,041 | -€2,311 | -20.4% |
| Plant, machinery and equipment | 23 | €4,178 | €3,153 | -€1,025 | -24.5% |
| Furniture and vehicles | 24 | €7,175 | €5,888 | -€1,286 | -17.9% |
| Current assets | 29/58 | €69,393 | €144,144 | +€74,751 | +107.7% |
| Amounts receivable within one year | 40/41 | €591 | €7,590 | +€6,999 | +1183.6% |
| Trade receivables | 40 | - | €7,590 | +€7,590 | |
| Other amounts receivable | 41 | €591 | €0 | -€591 | -100.0% |
| Cash at bank and in hand | 54/58 | €68,593 | €135,916 | +€67,324 | +98.1% |
| Deferred charges and accrued income | 490/1 | €208 | €637 | +€429 | +205.8% |
| Total equity and liabilities | 10/49 | €80,745 | €153,185 | +€72,440 | +89.7% |
| Equity | 10/15 | €45,823 | €101,262 | +€55,439 | +121.0% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €43,823 | €99,262 | +€55,439 | +126.5% |
| Distributable reserves | 133 | €43,823 | €99,262 | +€55,439 | +126.5% |
| Amounts payable | 17/49 | €34,922 | €51,924 | +€17,001 | +48.7% |
| Amounts payable within one year | 42/48 | €34,922 | €51,924 | +€17,001 | +48.7% |
| Trade debts | 44 | €12,157 | €334 | -€11,823 | -97.3% |
| Suppliers | 440/4 | €12,157 | €334 | -€11,823 | -97.3% |
| Taxes, remuneration and social security | 45 | €22,765 | €50,357 | +€27,592 | +121.2% |
| Taxes | 450/3 | €22,765 | €48,444 | +€25,679 | +112.8% |
| Remuneration and social security | 454/9 | - | €1,913 | +€1,913 | |
| Other amounts payable | 47/48 | - | €1,233 | +€1,233 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,606 | €3,501 | -€1,105 | -24.0% |
| Other operating charges | 640/8 | €539 | €314 | -€226 | -41.8% |
| Gross operating margin | 9900 | €66,246 | €80,809 | +€14,564 | +22.0% |
| Operating profit (loss) | 9901 | €61,101 | €76,995 | +€15,894 | +26.0% |
| Financial income | 75/76B | €171 | €398 | +€227 | +132.9% |
| Recurring financial income | 75 | €171 | €398 | +€227 | +132.9% |
| Financial charges | 65/66B | €187 | €134 | -€53 | -28.2% |
| Recurring financial charges | 65 | €187 | €134 | -€53 | -28.2% |
| Profit (loss) for the period before taxes | 9903 | €61,084 | €77,258 | +€16,174 | +26.5% |
| Income taxes | 67/77 | €17,261 | €21,820 | +€4,558 | +26.4% |
| Profit (loss) for the period | 9904 | €43,823 | €55,439 | +€11,616 | +26.5% |
| Profit (loss) for the period to be appropriated | 9905 | €43,823 | €55,439 | +€11,616 | +26.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.