VUER Consult: 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.
VUER Consult
Largest movements
- Cash +€35,661
up €35,661 (+282%), from €12,667 to €48,327
mainly Net result for the year (+€38,377) and Tax, wage and social debts (+€467)
- Reserves +€38,377
up €38,377 (+235%), from €16,339 to €54,716
- Contributions -€2,000
down €2,000 (-33.3%), from €6,000 to €4,000
- Gross operating margin +€28,171
up €28,171 (+137%), from €20,560 to €48,731
- Taxes +€6,390
up €6,390 (+153%), from €4,185 to €10,575
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 | €29,568 | €65,779 | +€36,211 | +122% |
| Current assets | 29/58 | €29,568 | €65,779 | +€36,211 | +122% |
| Amounts receivable within one year | 40/41 | €16,038 | €16,504 | +€467 | +2.9% |
| Trade receivables | 40 | €10,761 | €10,804 | +€43 | +0.4% |
| Other amounts receivable | 41 | €5,276 | €5,701 | +€424 | +8.0% |
| Cash at bank and in hand | 54/58 | €12,667 | €48,327 | +€35,661 | +282% |
| Deferred charges and accrued income | 490/1 | €864 | €947 | +€83 | +9.6% |
| Total equity and liabilities | 10/49 | €29,568 | €65,779 | +€36,211 | +122% |
| Equity | 10/15 | €22,339 | €58,716 | +€36,377 | +163% |
| Contributions | 10/11 | €6,000 | €4,000 | -€2,000 | -33.3% |
| Reserves | 13 | €16,339 | €54,716 | +€38,377 | +235% |
| Distributable reserves | 133 | €16,339 | €54,716 | +€38,377 | +235% |
| Amounts payable | 17/49 | €7,229 | €7,063 | -€166 | -2.3% |
| Amounts payable within one year | 42/48 | €7,229 | €7,063 | -€166 | -2.3% |
| Trade debts | 44 | €2,011 | €1,377 | -€633 | -31.5% |
| Suppliers | 440/4 | €2,011 | €1,377 | -€633 | -31.5% |
| Taxes, remuneration and social security | 45 | €5,219 | €5,686 | +€467 | +9.0% |
| Taxes | 450/3 | €5,219 | €5,686 | +€467 | +9.0% |
| Other operating charges | 640/8 | €150 | €0 | -€150 | -100% |
| Gross operating margin | 9900 | €20,560 | €48,731 | +€28,171 | +137% |
| Operating profit (loss) | 9901 | €20,410 | €48,731 | +€28,321 | +139% |
| Financial income | 75/76B | €113 | €258 | +€145 | +128% |
| Recurring financial income | 75 | €113 | €258 | +€145 | +128% |
| Financial charges | 65/66B | - | €38 | +€38 | |
| Recurring financial charges | 65 | - | €38 | +€38 | |
| Profit (loss) for the period before taxes | 9903 | €20,524 | €48,952 | +€28,428 | +139% |
| Income taxes | 67/77 | €4,185 | €10,575 | +€6,390 | +153% |
| Profit (loss) for the period | 9904 | €16,339 | €38,377 | +€22,038 | +135% |
| Profit (loss) for the period to be appropriated | 9905 | €16,339 | €38,377 | +€22,038 | +135% |
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 27 October 2026 via checked.be.