VPR ASSIST & 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.
VPR ASSIST & CONSULT
Largest movements
- Cash +€14,240
up €14,240 (+9.8%), from €145,554 to €159,794
mainly Net result for the year (+€34,849) and Depreciation (+€9,523)
- Tangible fixed assets -€9,523
down €9,523 (-22.1%), from €43,066 to €33,544
- Receivables within one year -€5,325
down €5,325 (-38.2%), from €13,924 to €8,599
of which Trade receivables: -€6,830
- Reserves +€32,000
up €32,000 (+107%), from €30,000 to €62,000
- Profit (loss) carried forward -€20,680
down €20,680 (-24.1%), from €85,722 to €65,042
- Debts after one year -€8,030
down €8,030 (-25.8%), from €31,111 to €23,081
- Trade debts -€3,796
down €3,796 (-20.4%), from €18,611 to €14,814
- Tax, wage and social debts +€2,952
up €2,952 (+16.0%), from €18,456 to €21,408
of which Taxes: +€4,274
- Depreciation +€6,088
up €6,088 (+177%), from €3,434 to €9,523
- Gross operating margin -€3,774
down €3,774 (-5.2%), from €72,663 to €68,889
- Taxes -€1,966
down €1,966 (-8.6%), from €22,834 to €20,867
- Other operating charges -€990
down €990 (-40.3%), from €2,459 to €1,469
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 | €202,545 | €201,937 | -€608 | -0.3% |
| Fixed assets | 21/28 | €43,066 | €33,544 | -€9,523 | -22.1% |
| Tangible fixed assets | 22/27 | €43,066 | €33,544 | -€9,523 | -22.1% |
| Furniture and vehicles | 24 | €43,066 | €33,544 | -€9,523 | -22.1% |
| Current assets | 29/58 | €159,478 | €168,393 | +€8,915 | +5.6% |
| Amounts receivable within one year | 40/41 | €13,924 | €8,599 | -€5,325 | -38.2% |
| Trade receivables | 40 | €13,557 | €6,727 | -€6,830 | -50.4% |
| Other amounts receivable | 41 | €367 | €1,873 | +€1,505 | +410% |
| Cash at bank and in hand | 54/58 | €145,554 | €159,794 | +€14,240 | +9.8% |
| Total equity and liabilities | 10/49 | €202,545 | €201,937 | -€608 | -0.3% |
| Equity | 10/15 | €116,822 | €128,142 | +€11,320 | +9.7% |
| Contributions | 10/11 | €1,100 | €1,100 | = | 0.0% |
| Reserves | 13 | €30,000 | €62,000 | +€32,000 | +107% |
| Distributable reserves | 133 | €30,000 | €62,000 | +€32,000 | +107% |
| Profit (loss) carried forward | 14 | €85,722 | €65,042 | -€20,680 | -24.1% |
| Amounts payable | 17/49 | €85,723 | €73,795 | -€11,928 | -13.9% |
| Amounts payable after more than one year | 17 | €31,111 | €23,081 | -€8,030 | -25.8% |
| Financial debts | 170/4 | €31,111 | €23,081 | -€8,030 | -25.8% |
| Amounts payable within one year | 42/48 | €54,612 | €50,714 | -€3,898 | -7.1% |
| Current portion of amounts payable after more than one year | 42 | €10,035 | €8,030 | -€2,005 | -20.0% |
| Financial debts | 43 | €7,510 | €6,462 | -€1,048 | -14.0% |
| Credit institutions | 430/8 | €7,510 | €6,462 | -€1,048 | -14.0% |
| Trade debts | 44 | €18,611 | €14,814 | -€3,796 | -20.4% |
| Suppliers | 440/4 | €18,611 | €14,814 | -€3,796 | -20.4% |
| Taxes, remuneration and social security | 45 | €18,456 | €21,408 | +€2,952 | +16.0% |
| Taxes | 450/3 | €8,817 | €13,091 | +€4,274 | +48.5% |
| Remuneration and social security | 454/9 | €9,639 | €8,317 | -€1,322 | -13.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,434 | €9,523 | +€6,088 | +177% |
| Other operating charges | 640/8 | €2,459 | €1,469 | -€990 | -40.3% |
| Gross operating margin | 9900 | €72,663 | €68,889 | -€3,774 | -5.2% |
| Operating profit (loss) | 9901 | €66,770 | €57,898 | -€8,872 | -13.3% |
| Financial income | 75/76B | €0 | €36 | +€36 | +362,300% |
| Recurring financial income | 75 | €0 | €36 | +€36 | +362,300% |
| Financial charges | 65/66B | €1,813 | €2,217 | +€404 | +22.3% |
| Recurring financial charges | 65 | €1,813 | €2,217 | +€404 | +22.3% |
| Profit (loss) for the period before taxes | 9903 | €64,956 | €55,717 | -€9,240 | -14.2% |
| Income taxes | 67/77 | €22,834 | €20,867 | -€1,966 | -8.6% |
| Profit (loss) for the period | 9904 | €42,123 | €34,849 | -€7,273 | -17.3% |
| Profit (loss) for the period to be appropriated | 9905 | €42,123 | €34,849 | -€7,273 | -17.3% |
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 29 October 2026 via checked.be.