VP-Consulting: 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-Consulting
Largest movements
- Cash +€6,704
up €6,704 (+383.6%), from €1,748 to €8,452
mainly Net result for the year (+€5,285) and Other debts (+€3,463)
- Receivables within one year +€5,718
up €5,718 (+132.5%), from €4,316 to €10,034
of which Trade receivables: +€6,171
- Profit (loss) carried forward +€5,285
up €5,285 (+56.8%), from -€9,310 to -€4,024
- Other debts +€3,463
up €3,463 (+48.5%), from €7,145 to €10,609
- Tax, wage and social debts +€3,286
up €3,286 (+1495.2%), from €220 to €3,505
- Trade debts +€280
up €280 (+23.3%), from €1,198 to €1,478
- Gross operating margin +€9,590
up €9,590, from -€1,989 to €7,601
- Taxes +€1,956
new in 2025: €1,956
- Financial charges +€112
up €112 (+80.1%), from €140 to €252
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 | €6,427 | €18,741 | +€12,314 | +191.6% |
| Fixed assets | 21/28 | €364 | €256 | -€108 | -29.7% |
| Tangible fixed assets | 22/27 | €364 | €256 | -€108 | -29.7% |
| Furniture and vehicles | 24 | €364 | €256 | -€108 | -29.7% |
| Current assets | 29/58 | €6,063 | €18,486 | +€12,422 | +204.9% |
| Amounts receivable within one year | 40/41 | €4,316 | €10,034 | +€5,718 | +132.5% |
| Trade receivables | 40 | €3,863 | €10,034 | +€6,171 | +159.8% |
| Other amounts receivable | 41 | €453 | - | -€453 | |
| Cash at bank and in hand | 54/58 | €1,748 | €8,452 | +€6,704 | +383.6% |
| Total equity and liabilities | 10/49 | €6,427 | €18,741 | +€12,314 | +191.6% |
| Equity | 10/15 | -€6,810 | -€1,524 | +€5,285 | +77.6% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€9,310 | -€4,024 | +€5,285 | +56.8% |
| Amounts payable | 17/49 | €13,237 | €20,266 | +€7,029 | +53.1% |
| Amounts payable within one year | 42/48 | €13,237 | €20,266 | +€7,029 | +53.1% |
| Trade debts | 44 | €1,198 | €1,478 | +€280 | +23.3% |
| Suppliers | 440/4 | €1,198 | €1,478 | +€280 | +23.3% |
| Advances received on contracts in progress | 46 | €4,674 | €4,674 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €220 | €3,505 | +€3,286 | +1495.2% |
| Taxes | 450/3 | €220 | €3,505 | +€3,286 | +1495.2% |
| Other amounts payable | 47/48 | €7,145 | €10,609 | +€3,463 | +48.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €108 | €108 | = | 0.0% |
| Gross operating margin | 9900 | -€1,989 | €7,601 | +€9,590 | |
| Operating profit (loss) | 9901 | -€2,097 | €7,493 | +€9,590 | |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €140 | €252 | +€112 | +80.1% |
| Recurring financial charges | 65 | €140 | €252 | +€112 | +80.1% |
| Profit (loss) for the period before taxes | 9903 | -€2,237 | €7,241 | +€9,479 | |
| Income taxes | 67/77 | - | €1,956 | +€1,956 | |
| Profit (loss) for the period | 9904 | -€2,237 | €5,285 | +€7,523 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,237 | €5,285 | +€7,523 |
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 8 October 2026 via checked.be.