VT-IT 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.
VT-IT Consultancy
Largest movements
- Cash -€13,323
down €13,323 (-66.5%), from €20,027 to €6,704
mainly Contributions, distributions and other (-€72,817) and Tax, wage and social debts (-€2,975)
- Receivables within one year -€2,600
down €2,600 (-19.5%), from €13,326 to €10,727
of which Trade receivables: -€3,658
- Reserves -€72,817
no longer reported in 2025 (was €72,817)
- Profit (loss) carried forward +€29,899
new in 2025: €29,899
- Other debts +€26,336
up €26,336 (+44.6%), from €59,024 to €85,359
- Trade debts +€4,095
up €4,095 (+778.4%), from €526 to €4,621
- Tax, wage and social debts -€2,975
down €2,975 (-64.4%), from €4,619 to €1,644
- Gross operating margin -€13,967
down €13,967 (-25.2%), from €55,379 to €41,412
- Financial income +€3,946
up €3,946 (+692322.8%), from €1 to €3,947
- Taxes -€2,899
down €2,899 (-22.0%), from €13,183 to €10,285
- Depreciation +€1,085
up €1,085 (+72.5%), from €1,496 to €2,581
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.
Cash bridge derived
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 | €157,445 | €141,983 | -€15,462 | -9.8% |
| Fixed assets | 21/28 | €6,057 | €6,139 | +€82 | +1.3% |
| Tangible fixed assets | 22/27 | €6,057 | €6,139 | +€82 | +1.3% |
| Plant, machinery and equipment | 23 | €1,220 | €1,050 | -€171 | -14.0% |
| Furniture and vehicles | 24 | €4,837 | €5,089 | +€252 | +5.2% |
| Current assets | 29/58 | €151,388 | €135,844 | -€15,544 | -10.3% |
| Amounts receivable within one year | 40/41 | €13,326 | €10,727 | -€2,600 | -19.5% |
| Trade receivables | 40 | €10,004 | €6,345 | -€3,658 | -36.6% |
| Other amounts receivable | 41 | €3,323 | €4,381 | +€1,059 | +31.9% |
| Current investments | 50/53 | €116,250 | €115,919 | -€331 | -0.3% |
| Cash at bank and in hand | 54/58 | €20,027 | €6,704 | -€13,323 | -66.5% |
| Deferred charges and accrued income | 490/1 | €1,785 | €2,495 | +€710 | +39.8% |
| Total equity and liabilities | 10/49 | €157,445 | €141,983 | -€15,462 | -9.8% |
| Equity | 10/15 | €93,277 | €50,359 | -€42,918 | -46.0% |
| Contributions | 10/11 | €20,460 | €20,460 | = | 0.0% |
| Reserves | 13 | €72,817 | - | -€72,817 | |
| Distributable reserves | 133 | €72,817 | - | -€72,817 | |
| Profit (loss) carried forward | 14 | - | €29,899 | +€29,899 | |
| Amounts payable | 17/49 | €64,169 | €91,624 | +€27,455 | +42.8% |
| Amounts payable within one year | 42/48 | €64,169 | €91,624 | +€27,455 | +42.8% |
| Trade debts | 44 | €526 | €4,621 | +€4,095 | +778.4% |
| Suppliers | 440/4 | €526 | €4,621 | +€4,095 | +778.4% |
| Taxes, remuneration and social security | 45 | €4,619 | €1,644 | -€2,975 | -64.4% |
| Taxes | 450/3 | €4,619 | €1,644 | -€2,975 | -64.4% |
| Other amounts payable | 47/48 | €59,024 | €85,359 | +€26,336 | +44.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,496 | €2,581 | +€1,085 | +72.5% |
| Other operating charges | 640/8 | €730 | €784 | +€54 | +7.4% |
| Gross operating margin | 9900 | €55,379 | €41,412 | -€13,967 | -25.2% |
| Operating profit (loss) | 9901 | €53,152 | €38,047 | -€15,105 | -28.4% |
| Financial income | 75/76B | €1 | €3,947 | +€3,946 | +692322.8% |
| Recurring financial income | 75 | €1 | €3,947 | +€3,946 | +692322.8% |
| Financial charges | 65/66B | €1,457 | €1,810 | +€353 | +24.2% |
| Recurring financial charges | 65 | €1,457 | €1,810 | +€353 | +24.2% |
| Profit (loss) for the period before taxes | 9903 | €51,695 | €40,183 | -€11,512 | -22.3% |
| Income taxes | 67/77 | €13,183 | €10,285 | -€2,899 | -22.0% |
| Profit (loss) for the period | 9904 | €38,512 | €29,899 | -€8,613 | -22.4% |
| Profit (loss) for the period to be appropriated | 9905 | €38,512 | €29,899 | -€8,613 | -22.4% |
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 11 October 2026 via checked.be.