VVB 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.
VVB CONSULTING
Largest movements
- Receivables within one year +€11,188
up €11,188 (+382%), from €2,927 to €14,114
of which Trade receivables: +€13,067
- Cash +€9,279
up €9,279 (+319%), from €2,912 to €12,191
mainly Net result for the year (+€21,223) and Trade debts (+€10,955)
- Reserves +€15,404
up €15,404 (+42.5%), from €36,237 to €51,641
of which Distributable reserves: +€15,404
- Current portion of long-term debt -€13,067
down €13,067 (-72.3%), from €18,081 to €5,014
- Trade debts +€10,955
up €10,955 (+127%), from €8,605 to €19,560
- Tax, wage and social debts +€3,474
up €3,474 (+59.5%), from €5,841 to €9,315
- Other debts +€2,673
up €2,673 (+2.0%), from €132,940 to €135,613
- Gross operating margin +€18,708
up €18,708 (+130%), from €14,368 to €33,076
- Taxes +€4,578
up €4,578 (+109%), from €4,212 to €8,790
- Other operating charges -€1,166
down €1,166 (-68.7%), from €1,696 to €530
- Financial income -€487
down €487 (-100%), from €487 to €0
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 | €214,103 | €233,542 | +€19,439 | +9.1% |
| Fixed assets | 21/28 | €208,265 | €207,237 | -€1,028 | -0.5% |
| Tangible fixed assets | 22/27 | €6,765 | €5,737 | -€1,028 | -15.2% |
| Other tangible fixed assets | 26 | €6,765 | €5,737 | -€1,028 | -15.2% |
| Financial fixed assets | 28 | €201,500 | €201,500 | = | 0.0% |
| Current assets | 29/58 | €5,839 | €26,305 | +€20,467 | +351% |
| Amounts receivable after more than one year | 29 | €0 | - | = | |
| Other amounts receivable | 291 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €2,927 | €14,114 | +€11,188 | +382% |
| Trade receivables | 40 | €47 | €13,114 | +€13,067 | +27,714% |
| Other amounts receivable | 41 | €2,879 | €1,000 | -€1,879 | -65.3% |
| Cash at bank and in hand | 54/58 | €2,912 | €12,191 | +€9,279 | +319% |
| Total equity and liabilities | 10/49 | €214,103 | €233,542 | +€19,439 | +9.1% |
| Equity | 10/15 | €48,637 | €64,041 | +€15,404 | +31.7% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €36,237 | €51,641 | +€15,404 | +42.5% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €34,377 | €49,781 | +€15,404 | +44.8% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €165,467 | €169,502 | +€4,035 | +2.4% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €165,467 | €169,502 | +€4,035 | +2.4% |
| Current portion of amounts payable after more than one year | 42 | €18,081 | €5,014 | -€13,067 | -72.3% |
| Trade debts | 44 | €8,605 | €19,560 | +€10,955 | +127% |
| Suppliers | 440/4 | €8,605 | €19,560 | +€10,955 | +127% |
| Taxes, remuneration and social security | 45 | €5,841 | €9,315 | +€3,474 | +59.5% |
| Taxes | 450/3 | €5,841 | €9,315 | +€3,474 | +59.5% |
| Other amounts payable | 47/48 | €132,940 | €135,613 | +€2,673 | +2.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,028 | €1,028 | = | 0.0% |
| Other operating charges | 640/8 | €1,696 | €530 | -€1,166 | -68.7% |
| Gross operating margin | 9900 | €14,368 | €33,076 | +€18,708 | +130% |
| Operating profit (loss) | 9901 | €11,644 | €31,518 | +€19,874 | +171% |
| Financial income | 75/76B | €487 | €0 | -€487 | -100% |
| Recurring financial income | 75 | €487 | €0 | -€487 | -100% |
| Financial charges | 65/66B | €1,411 | €1,505 | +€94 | +6.7% |
| Recurring financial charges | 65 | €1,411 | €1,505 | +€94 | +6.7% |
| Profit (loss) for the period before taxes | 9903 | €10,720 | €30,013 | +€19,293 | +180% |
| Income taxes | 67/77 | €4,212 | €8,790 | +€4,578 | +109% |
| Profit (loss) for the period | 9904 | €6,508 | €21,223 | +€14,715 | +226% |
| Profit (loss) for the period to be appropriated | 9905 | €6,508 | €21,223 | +€14,715 | +226% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.