VP Consultants: 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 Consultants
Largest movements
- Tangible fixed assets -€13,096
down €13,096 (-10.5%), from €124,658 to €111,562
- Cash +€8,113
up €8,113 (+54.8%), from €14,805 to €22,917
mainly Depreciation (+€13,096) and Net result for the year (+€3,421)
- Other debts -€7,259
down €7,259 (-39.5%), from €18,374 to €11,115
- Reserves +€3,421
up €3,421 (+4.2%), from €81,181 to €84,602
- Gross operating margin -€489
down €489 (-2.6%), from €18,846 to €18,356
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 | €142,854 | €138,430 | -€4,424 | -3.1% |
| Fixed assets | 21/28 | €128,049 | €115,213 | -€12,836 | -10.0% |
| Tangible fixed assets | 22/27 | €124,658 | €111,562 | -€13,096 | -10.5% |
| Land and buildings | 22 | €124,658 | €111,562 | -€13,096 | -10.5% |
| Financial fixed assets | 28 | €3,392 | €3,652 | +€260 | +7.7% |
| Current assets | 29/58 | €14,805 | €23,216 | +€8,412 | +56.8% |
| Amounts receivable within one year | 40/41 | - | €299 | +€299 | |
| Trade receivables | 40 | - | €299 | +€299 | |
| Cash at bank and in hand | 54/58 | €14,805 | €22,917 | +€8,113 | +54.8% |
| Total equity and liabilities | 10/49 | €142,854 | €138,430 | -€4,424 | -3.1% |
| Equity | 10/15 | €121,181 | €124,602 | +€3,421 | +2.8% |
| Contributions | 10/11 | €40,000 | €40,000 | = | 0.0% |
| Reserves | 13 | €81,181 | €84,602 | +€3,421 | +4.2% |
| Distributable reserves | 133 | €81,181 | €84,602 | +€3,421 | +4.2% |
| Amounts payable | 17/49 | €21,673 | €13,828 | -€7,845 | -36.2% |
| Amounts payable within one year | 42/48 | €20,961 | €12,870 | -€8,091 | -38.6% |
| Trade debts | 44 | €866 | €53 | -€814 | -93.9% |
| Suppliers | 440/4 | €866 | €53 | -€814 | -93.9% |
| Taxes, remuneration and social security | 45 | €1,721 | €1,702 | -€18 | -1.1% |
| Taxes | 450/3 | €1,721 | €1,702 | -€18 | -1.1% |
| Other amounts payable | 47/48 | €18,374 | €11,115 | -€7,259 | -39.5% |
| Accrued charges and deferred income | 492/3 | €712 | €958 | +€246 | +34.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,096 | €13,096 | = | 0.0% |
| Other operating charges | 640/8 | €1,289 | €1,334 | +€46 | +3.5% |
| Gross operating margin | 9900 | €18,846 | €18,356 | -€489 | -2.6% |
| Operating profit (loss) | 9901 | €4,461 | €3,926 | -€535 | -12.0% |
| Financial charges | 65/66B | €243 | €163 | -€80 | -33.0% |
| Recurring financial charges | 65 | €243 | €163 | -€80 | -33.0% |
| Profit (loss) for the period before taxes | 9903 | €4,218 | €3,763 | -€455 | -10.8% |
| Income taxes | 67/77 | €383 | €342 | -€41 | -10.8% |
| Profit (loss) for the period | 9904 | €3,834 | €3,421 | -€413 | -10.8% |
| Profit (loss) for the period to be appropriated | 9905 | €3,834 | €3,421 | -€413 | -10.8% |
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 30 October 2026 via checked.be.