VRB Consultancy: 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.
VRB Consultancy
Largest movements
- Receivables within one year +€34,074
new in 2024: €34,074
of which Trade receivables: +€34,067
- Cash +€6,371
up €6,371 (+12.8%), from €49,698 to €56,069
mainly Net result for the year (+€42,909) and Trade debts (+€6,315)
- Deferred charges and accrued income +€1,141
up €1,141 (+15216.0%), from €8 to €1,149
- Profit (loss) carried forward +€42,909
up €42,909 (+1246.1%), from €3,443 to €46,352
- Trade debts +€6,315
up €6,315 (+594.4%), from €1,063 to €7,378
- Tax, wage and social debts -€4,682
down €4,682 (-36.6%), from €12,775 to €8,093
- Accrued charges and deferred income -€3,378
no longer reported in 2024 (was €3,378)
- Gross operating margin +€22,848
up €22,848 (+66.6%), from €34,309 to €57,157
- Financial charges +€2,119
up €2,119 (+1022.0%), from €207 to €2,326
- Taxes +€1,993
up €1,993 (+21.5%), from €9,270 to €11,262
- Other operating charges -€730
no longer reported in 2024 (was €730)
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.
Cash bridge derived
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 | €51,026 | €91,953 | +€40,926 | +80.2% |
| Fixed assets | 21/28 | €1,321 | €661 | -€660 | -50.0% |
| Tangible fixed assets | 22/27 | €1,321 | €661 | -€660 | -50.0% |
| Furniture and vehicles | 24 | €1,321 | €661 | -€660 | -50.0% |
| Current assets | 29/58 | €49,705 | €91,291 | +€41,586 | +83.7% |
| Amounts receivable within one year | 40/41 | - | €34,074 | +€34,074 | |
| Trade receivables | 40 | - | €34,067 | +€34,067 | |
| Other amounts receivable | 41 | - | €7 | +€7 | |
| Cash at bank and in hand | 54/58 | €49,698 | €56,069 | +€6,371 | +12.8% |
| Deferred charges and accrued income | 490/1 | €8 | €1,149 | +€1,141 | +15216.0% |
| Total equity and liabilities | 10/49 | €51,026 | €91,953 | +€40,926 | +80.2% |
| Equity | 10/15 | €33,443 | €76,352 | +€42,909 | +128.3% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €20,000 | €20,000 | = | 0.0% |
| Distributable reserves | 133 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €3,443 | €46,352 | +€42,909 | +1246.1% |
| Amounts payable | 17/49 | €17,583 | €15,600 | -€1,982 | -11.3% |
| Amounts payable within one year | 42/48 | €14,205 | €15,600 | +€1,395 | +9.8% |
| Trade debts | 44 | €1,063 | €7,378 | +€6,315 | +594.4% |
| Suppliers | 440/4 | €1,063 | €7,378 | +€6,315 | +594.4% |
| Taxes, remuneration and social security | 45 | €12,775 | €8,093 | -€4,682 | -36.6% |
| Taxes | 450/3 | €12,775 | €8,093 | -€4,682 | -36.6% |
| Other amounts payable | 47/48 | €367 | €129 | -€238 | -64.8% |
| Accrued charges and deferred income | 492/3 | €3,378 | - | -€3,378 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €659 | €660 | +€1 | +0.2% |
| Other operating charges | 640/8 | €730 | - | -€730 | |
| Gross operating margin | 9900 | €34,309 | €57,157 | +€22,848 | +66.6% |
| Operating profit (loss) | 9901 | €32,920 | €56,497 | +€23,577 | +71.6% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €207 | €2,326 | +€2,119 | +1022.0% |
| Recurring financial charges | 65 | €207 | €2,326 | +€2,119 | +1022.0% |
| Profit (loss) for the period before taxes | 9903 | €32,713 | €54,171 | +€21,458 | +65.6% |
| Income taxes | 67/77 | €9,270 | €11,262 | +€1,993 | +21.5% |
| Profit (loss) for the period | 9904 | €23,443 | €42,909 | +€19,465 | +83.0% |
| Profit (loss) for the period to be appropriated | 9905 | €23,443 | €42,909 | +€19,465 | +83.0% |
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 10 October 2026 via checked.be.