VV 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.
VV Consulting
Largest movements
- Cash +€9,076
up €9,076 (+9.1%), from €100,137 to €109,213
mainly Net result for the year (+€32,356) and Trade debts (+€10,963)
- Receivables within one year +€2,832
up €2,832 (+9.2%), from €30,722 to €33,554
of which Trade receivables: +€4,021
- Reserves +€31,818
up €31,818 (+27.8%), from €114,527 to €146,345
of which Distributable reserves: +€31,818
- Other debts -€19,060
down €19,060 (-85.3%), from €22,357 to €3,297
- Tax, wage and social debts -€14,406
down €14,406 (-40.4%), from €35,698 to €21,292
of which Taxes: -€15,785
- Trade debts +€10,963
up €10,963 (+9,693%), from €113 to €11,077
- Taxes -€12,682
down €12,682 (-73.5%), from €17,259 to €4,577
- Financial charges +€12,649
up €12,649 (+18.2%), from €69,612 to €82,261
- Gross operating margin +€5,173
up €5,173 (+3.1%), from €166,837 to €172,011
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 | €233,052 | €242,905 | +€9,853 | +4.2% |
| Fixed assets | 21/28 | €1,446 | €936 | -€510 | -35.3% |
| Tangible fixed assets | 22/27 | €1,377 | €867 | -€510 | -37.0% |
| Furniture and vehicles | 24 | €1,377 | €867 | -€510 | -37.0% |
| Financial fixed assets | 28 | €69 | €69 | = | 0.0% |
| Current assets | 29/58 | €231,605 | €241,969 | +€10,363 | +4.5% |
| Stocks and contracts in progress | 3 | €100,747 | €99,202 | -€1,545 | -1.5% |
| Stocks | 30/36 | €100,747 | €99,202 | -€1,545 | -1.5% |
| Amounts receivable within one year | 40/41 | €30,722 | €33,554 | +€2,832 | +9.2% |
| Trade receivables | 40 | €29,533 | €33,554 | +€4,021 | +13.6% |
| Other amounts receivable | 41 | €1,189 | - | -€1,189 | |
| Cash at bank and in hand | 54/58 | €100,137 | €109,213 | +€9,076 | +9.1% |
| Total equity and liabilities | 10/49 | €233,052 | €242,905 | +€9,853 | +4.2% |
| Equity | 10/15 | €174,884 | €207,240 | +€32,356 | +18.5% |
| Contributions | 10/11 | €93,471 | €93,471 | = | 0.0% |
| Reserves | 13 | €114,527 | €146,345 | +€31,818 | +27.8% |
| Non-distributable reserves | 130/1 | €4,165 | €4,165 | = | 0.0% |
| Reserves not available under the articles | 1311 | €4,165 | €4,165 | = | 0.0% |
| Distributable reserves | 133 | €110,362 | €142,180 | +€31,818 | +28.8% |
| Profit (loss) carried forward | 14 | -€33,114 | -€32,577 | +€538 | +1.6% |
| Amounts payable | 17/49 | €58,168 | €35,665 | -€22,503 | -38.7% |
| Amounts payable within one year | 42/48 | €58,168 | €35,665 | -€22,503 | -38.7% |
| Trade debts | 44 | €113 | €11,077 | +€10,963 | +9,693% |
| Suppliers | 440/4 | €113 | €11,077 | +€10,963 | +9,693% |
| Taxes, remuneration and social security | 45 | €35,698 | €21,292 | -€14,406 | -40.4% |
| Taxes | 450/3 | €34,074 | €18,289 | -€15,785 | -46.3% |
| Remuneration and social security | 454/9 | €1,624 | €3,003 | +€1,379 | +84.9% |
| Other amounts payable | 47/48 | €22,357 | €3,297 | -€19,060 | -85.3% |
| Remuneration, social security and pensions | 62 | €45,712 | €46,886 | +€1,174 | +2.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €301 | €510 | +€209 | +69.2% |
| Other operating charges | 640/8 | €661 | €805 | +€143 | +21.7% |
| Non-recurring operating charges | 66A | - | €4,617 | +€4,617 | |
| Gross operating margin | 9900 | €166,837 | €172,011 | +€5,173 | +3.1% |
| Operating profit (loss) | 9901 | €120,162 | €119,193 | -€969 | -0.8% |
| Financial charges | 65/66B | €69,612 | €82,261 | +€12,649 | +18.2% |
| Recurring financial charges | 65 | €69,612 | €82,261 | +€12,649 | +18.2% |
| Profit (loss) for the period before taxes | 9903 | €50,550 | €36,933 | -€13,618 | -26.9% |
| Income taxes | 67/77 | €17,259 | €4,577 | -€12,682 | -73.5% |
| Profit (loss) for the period | 9904 | €33,291 | €32,356 | -€935 | -2.8% |
| Profit (loss) for the period to be appropriated | 9905 | €33,291 | €32,356 | -€935 | -2.8% |
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 15 October 2026 via checked.be.