VR-CL 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-CL CONSULTING
Largest movements
- Current investments +€120,000
up €120,000 (+48,000%), from €250 to €120,250
- Cash +€36,867
up €36,867 (+79.0%), from €46,668 to €83,534
mainly Other debts (+€70,523) and Depreciation (+€35,468)
- Tangible fixed assets -€28,227
down €28,227 (-6.6%), from €424,746 to €396,519
of which Land and buildings: -€14,603
- Other debts +€70,523
up €70,523 (+97.4%), from €72,402 to €142,925
- Profit (loss) carried forward +€30,784
up €30,784 (+38.0%), from €81,056 to €111,839
- Debts after one year +€24,547
up €24,547 (+8.4%), from €293,333 to €317,881
- Trade debts -€19,181
down €19,181 (-91.2%), from €21,037 to €1,856
- Current portion of long-term debt +€15,415
up €15,415 (+154%), from €10,038 to €25,453
- Gross operating margin +€31,306
up €31,306 (+59.3%), from €52,798 to €84,104
- Financial charges +€5,984
up €5,984 (+54.2%), from €11,034 to €17,018
- Taxes +€1,492
up €1,492 (+1,080%), from €138 to €1,630
- Depreciation +€1,396
up €1,396 (+4.1%), from €34,072 to €35,468
- Financial income +€1,321
up €1,321 (+3,675%), from €36 to €1,357
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 | €486,877 | €619,410 | +€132,534 | +27.2% |
| Fixed assets | 21/28 | €424,746 | €396,519 | -€28,227 | -6.6% |
| Tangible fixed assets | 22/27 | €424,746 | €396,519 | -€28,227 | -6.6% |
| Land and buildings | 22 | €409,140 | €394,537 | -€14,603 | -3.6% |
| Plant, machinery and equipment | 23 | €3,503 | €1,982 | -€1,522 | -43.4% |
| Furniture and vehicles | 24 | €12,103 | - | -€12,103 | |
| Current assets | 29/58 | €62,131 | €222,891 | +€160,760 | +259% |
| Amounts receivable within one year | 40/41 | €13,195 | €17,009 | +€3,815 | +28.9% |
| Trade receivables | 40 | €12,822 | €16,231 | +€3,409 | +26.6% |
| Other amounts receivable | 41 | €373 | €779 | +€406 | +109% |
| Current investments | 50/53 | €250 | €120,250 | +€120,000 | +48,000% |
| Cash at bank and in hand | 54/58 | €46,668 | €83,534 | +€36,867 | +79.0% |
| Deferred charges and accrued income | 490/1 | €2,019 | €2,098 | +€79 | +3.9% |
| Total equity and liabilities | 10/49 | €486,877 | €619,410 | +€132,534 | +27.2% |
| Equity | 10/15 | €82,056 | €112,839 | +€30,784 | +37.5% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €81,056 | €111,839 | +€30,784 | +38.0% |
| Amounts payable | 17/49 | €404,821 | €506,571 | +€101,750 | +25.1% |
| Amounts payable after more than one year | 17 | €293,333 | €317,881 | +€24,547 | +8.4% |
| Financial debts | 170/4 | €293,333 | €317,881 | +€24,547 | +8.4% |
| Amounts payable within one year | 42/48 | €107,865 | €179,866 | +€72,001 | +66.8% |
| Current portion of amounts payable after more than one year | 42 | €10,038 | €25,453 | +€15,415 | +154% |
| Trade debts | 44 | €21,037 | €1,856 | -€19,181 | -91.2% |
| Suppliers | 440/4 | €21,037 | €1,856 | -€19,181 | -91.2% |
| Taxes, remuneration and social security | 45 | €4,388 | €9,632 | +€5,244 | +119% |
| Taxes | 450/3 | €4,388 | €9,632 | +€5,244 | +119% |
| Other amounts payable | 47/48 | €72,402 | €142,925 | +€70,523 | +97.4% |
| Accrued charges and deferred income | 492/3 | €3,622 | €8,824 | +€5,202 | +144% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €34,072 | €35,468 | +€1,396 | +4.1% |
| Other operating charges | 640/8 | €555 | €560 | +€5 | +0.9% |
| Gross operating margin | 9900 | €52,798 | €84,104 | +€31,306 | +59.3% |
| Operating profit (loss) | 9901 | €18,170 | €48,075 | +€29,906 | +165% |
| Financial income | 75/76B | €36 | €1,357 | +€1,321 | +3,675% |
| Recurring financial income | 75 | €36 | €1,357 | +€1,321 | +3,675% |
| Financial charges | 65/66B | €11,034 | €17,018 | +€5,984 | +54.2% |
| Recurring financial charges | 65 | €11,034 | €17,018 | +€5,984 | +54.2% |
| Profit (loss) for the period before taxes | 9903 | €7,172 | €32,414 | +€25,242 | +352% |
| Income taxes | 67/77 | €138 | €1,630 | +€1,492 | +1,080% |
| Profit (loss) for the period | 9904 | €7,033 | €30,784 | +€23,750 | +338% |
| Profit (loss) for the period to be appropriated | 9905 | €7,033 | €30,784 | +€23,750 | +338% |
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 24 October 2026 via checked.be.