VR - C CONSULTING: 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.
VR - C CONSULTING
Largest movements
- Cash +€24,527
up €24,527 (+269%), from €9,134 to €33,661
mainly Other debts (+€21,352) and Net result for the year (+€4,187)
- Other debts +€21,352
up €21,352 (+119%), from €17,983 to €39,335
- Reserves +€6,752
up €6,752 (+257%), from €2,625 to €9,377
- Debts after one year -€3,299
down €3,299 (-49.3%), from €6,693 to €3,393
- Profit (loss) carried forward -€2,564
no longer reported in 2024 (was €2,564)
- Tax, wage and social debts +€1,568
up €1,568 (+735%), from €213 to €1,782
- Gross operating margin +€3,014
up €3,014 (+77.8%), from €3,872 to €6,886
- Taxes +€1,355
up €1,355 (+635%), from €213 to €1,568
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €39,742 | €63,661 | +€23,920 | +60.2% |
| Fixed assets | 21/28 | €30,000 | €30,000 | = | 0.0% |
| Intangible fixed assets | 21 | €30,000 | €30,000 | = | 0.0% |
| Current assets | 29/58 | €9,742 | €33,661 | +€23,920 | +246% |
| Cash at bank and in hand | 54/58 | €9,134 | €33,661 | +€24,527 | +269% |
| Deferred charges and accrued income | 490/1 | €608 | - | -€608 | |
| Total equity and liabilities | 10/49 | €39,742 | €63,661 | +€23,920 | +60.2% |
| Equity | 10/15 | €11,390 | €15,577 | +€4,187 | +36.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €2,625 | €9,377 | +€6,752 | +257% |
| Distributable reserves | 133 | €2,625 | €9,377 | +€6,752 | +257% |
| Profit (loss) carried forward | 14 | €2,564 | - | -€2,564 | |
| Amounts payable | 17/49 | €28,352 | €48,084 | +€19,732 | +69.6% |
| Amounts payable after more than one year | 17 | €6,693 | €3,393 | -€3,299 | -49.3% |
| Financial debts | 170/4 | €6,693 | €3,393 | -€3,299 | -49.3% |
| Amounts payable within one year | 42/48 | €21,552 | €44,473 | +€22,921 | +106% |
| Current portion of amounts payable after more than one year | 42 | €3,208 | €3,299 | +€91 | +2.8% |
| Trade debts | 44 | €148 | €57 | -€91 | -61.4% |
| Suppliers | 440/4 | €148 | €57 | -€91 | -61.4% |
| Taxes, remuneration and social security | 45 | €213 | €1,782 | +€1,568 | +735% |
| Taxes | 450/3 | €213 | €1,782 | +€1,568 | +735% |
| Other amounts payable | 47/48 | €17,983 | €39,335 | +€21,352 | +119% |
| Accrued charges and deferred income | 492/3 | €107 | €217 | +€110 | +103% |
| Other operating charges | 640/8 | €384 | €387 | +€3 | +0.8% |
| Gross operating margin | 9900 | €3,872 | €6,886 | +€3,014 | +77.8% |
| Operating profit (loss) | 9901 | €3,488 | €6,499 | +€3,011 | +86.3% |
| Financial income | 75/76B | €4 | - | -€4 | |
| Recurring financial income | 75 | €4 | - | -€4 | |
| Financial charges | 65/66B | €714 | €743 | +€29 | +4.1% |
| Recurring financial charges | 65 | €714 | €743 | +€29 | +4.1% |
| Profit (loss) for the period before taxes | 9903 | €2,778 | €5,756 | +€2,978 | +107% |
| Income taxes | 67/77 | €213 | €1,568 | +€1,355 | +635% |
| Profit (loss) for the period | 9904 | €2,564 | €4,187 | +€1,623 | +63.3% |
| Profit (loss) for the period to be appropriated | 9905 | €2,564 | €4,187 | +€1,623 | +63.3% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.