VROMAN CONSULTING: what changed
VROMAN CONSULTING
Largest movements
- Cash -€92,413
down €92,413 (-60.5%), from €152,638 to €60,225
mainly Contributions, distributions and other (-€194,484) and Tax, wage and social debts (-€2,797)
- Receivables after one year -€22,000
no longer reported in 2025 (was €22,000)
- Receivables within one year -€6,593
down €6,593 (-21.6%), from €30,510 to €23,916
of which Other amounts receivable: -€3,369
- Reserves -€120,527
down €120,527 (-62.0%), from €194,484 to €73,957
- Tax, wage and social debts -€2,797
down €2,797 (-46.2%), from €6,049 to €3,252
- Other debts +€2,319
new in 2025: €2,319
- Gross operating margin +€3,224
up €3,224 (+3.5%), from €92,154 to €95,378
- Financial income -€1,991
down €1,991 (-63.3%), from €3,147 to €1,156
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €206,133 | €85,040 | -€121,093 | -58.7% |
| Fixed assets | 21/28 | €471 | €289 | -€182 | -38.7% |
| Tangible fixed assets | 22/27 | €471 | €289 | -€182 | -38.7% |
| Plant, machinery and equipment | 23 | €471 | €289 | -€182 | -38.7% |
| Current assets | 29/58 | €205,662 | €84,752 | -€120,910 | -58.8% |
| Amounts receivable after more than one year | 29 | €22,000 | - | -€22,000 | |
| Other amounts receivable | 291 | €22,000 | - | -€22,000 | |
| Amounts receivable within one year | 40/41 | €30,510 | €23,916 | -€6,593 | -21.6% |
| Trade receivables | 40 | €22,163 | €18,939 | -€3,224 | -14.5% |
| Other amounts receivable | 41 | €8,347 | €4,977 | -€3,369 | -40.4% |
| Cash at bank and in hand | 54/58 | €152,638 | €60,225 | -€92,413 | -60.5% |
| Deferred charges and accrued income | 490/1 | €514 | €610 | +€96 | +18.7% |
| Total equity and liabilities | 10/49 | €206,133 | €85,040 | -€121,093 | -58.7% |
| Equity | 10/15 | €198,484 | €77,957 | -€120,527 | -60.7% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Reserves | 13 | €194,484 | €73,957 | -€120,527 | -62.0% |
| Distributable reserves | 133 | €194,484 | €73,957 | -€120,527 | -62.0% |
| Amounts payable | 17/49 | €7,649 | €7,084 | -€565 | -7.4% |
| Amounts payable within one year | 42/48 | €7,649 | €7,084 | -€565 | -7.4% |
| Trade debts | 44 | €1,600 | €1,512 | -€88 | -5.5% |
| Suppliers | 440/4 | €1,600 | €1,512 | -€88 | -5.5% |
| Taxes, remuneration and social security | 45 | €6,049 | €3,252 | -€2,797 | -46.2% |
| Taxes | 450/3 | €6,049 | €3,252 | -€2,797 | -46.2% |
| Other amounts payable | 47/48 | - | €2,319 | +€2,319 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €76 | €182 | +€106 | +140% |
| Other operating charges | 640/8 | €501 | €1,052 | +€551 | +110% |
| Gross operating margin | 9900 | €92,154 | €95,378 | +€3,224 | +3.5% |
| Operating profit (loss) | 9901 | €91,577 | €94,144 | +€2,567 | +2.8% |
| Financial income | 75/76B | €3,147 | €1,156 | -€1,991 | -63.3% |
| Recurring financial income | 75 | €3,147 | €1,156 | -€1,991 | -63.3% |
| Financial charges | 65/66B | €140 | €125 | -€16 | -11.2% |
| Recurring financial charges | 65 | €140 | €125 | -€16 | -11.2% |
| Profit (loss) for the period before taxes | 9903 | €94,584 | €95,175 | +€591 | +0.6% |
| Income taxes | 67/77 | €20,960 | €21,219 | +€258 | +1.2% |
| Profit (loss) for the period | 9904 | €73,624 | €73,957 | +€333 | +0.5% |
| Profit (loss) for the period to be appropriated | 9905 | €73,624 | €73,957 | +€333 | +0.5% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.