VVconsult: what changed
Two fiscal 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.
VVconsult
Largest movements
- Cash -€17,806
down €17,806 (-19.2%), from €92,943 to €75,137
mainly Net result for the year (-€18,048) and Tax, wage and social debts (-€3,239)
- Deferred charges and accrued income -€5,000
no longer reported in 2025 (was €5,000)
- Receivables within one year +€2,521
up €2,521 (+910.8%), from €277 to €2,798
of which Trade receivables: +€2,798
- Tangible fixed assets -€1,314
down €1,314 (-26.8%), from €4,910 to €3,596
of which Plant, machinery and equipment: -€706
- Profit (loss) carried forward -€18,048
new in 2025: -€18,048
- Tax, wage and social debts -€3,239
down €3,239 (-19.5%), from €16,580 to €13,341
of which Taxes: -€2,902
- Gross operating margin -€99,519
down €99,519 (-95.8%), from €103,870 to €4,350
- Financial charges -€1,569
down €1,569 (-21.2%), from €7,415 to €5,846
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 | €103,129 | €81,530 | -€21,599 | -20.9% |
| Fixed assets | 21/28 | €4,910 | €3,596 | -€1,314 | -26.8% |
| Tangible fixed assets | 22/27 | €4,910 | €3,596 | -€1,314 | -26.8% |
| Plant, machinery and equipment | 23 | €2,531 | €1,825 | -€706 | -27.9% |
| Furniture and vehicles | 24 | €2,379 | €1,772 | -€607 | -25.5% |
| Current assets | 29/58 | €98,219 | €77,934 | -€20,285 | -20.7% |
| Amounts receivable within one year | 40/41 | €277 | €2,798 | +€2,521 | +910.8% |
| Trade receivables | 40 | - | €2,798 | +€2,798 | |
| Other amounts receivable | 41 | €277 | - | -€277 | |
| Cash at bank and in hand | 54/58 | €92,943 | €75,137 | -€17,806 | -19.2% |
| Deferred charges and accrued income | 490/1 | €5,000 | - | -€5,000 | |
| Total equity and liabilities | 10/49 | €103,129 | €81,530 | -€21,599 | -20.9% |
| Equity | 10/15 | €81,237 | €63,190 | -€18,048 | -22.2% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €79,237 | €79,237 | = | 0.0% |
| Distributable reserves | 133 | €79,237 | €79,237 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€18,048 | -€18,048 | |
| Amounts payable | 17/49 | €21,892 | €18,341 | -€3,552 | -16.2% |
| Amounts payable within one year | 42/48 | €18,892 | €15,341 | -€3,552 | -18.8% |
| Trade debts | 44 | €2,313 | €2,000 | -€312 | -13.5% |
| Suppliers | 440/4 | €2,313 | €2,000 | -€312 | -13.5% |
| Taxes, remuneration and social security | 45 | €16,580 | €13,341 | -€3,239 | -19.5% |
| Taxes | 450/3 | €13,846 | €10,944 | -€2,902 | -21.0% |
| Remuneration and social security | 454/9 | €2,734 | €2,397 | -€337 | -12.3% |
| Accrued charges and deferred income | 492/3 | €3,000 | €3,000 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,659 | €1,314 | -€345 | -20.8% |
| Other operating charges | 640/8 | €571 | €166 | -€405 | -70.9% |
| Gross operating margin | 9900 | €103,870 | €4,350 | -€99,519 | -95.8% |
| Operating profit (loss) | 9901 | €101,640 | €2,871 | -€98,769 | -97.2% |
| Financial income | 75/76B | €13 | - | -€13 | |
| Recurring financial income | 75 | €13 | - | -€13 | |
| Financial charges | 65/66B | €7,415 | €5,846 | -€1,569 | -21.2% |
| Recurring financial charges | 65 | €7,415 | €5,846 | -€1,569 | -21.2% |
| Profit (loss) for the period before taxes | 9903 | €94,237 | -€2,976 | -€97,213 | |
| Income taxes | 67/77 | €15,000 | €15,072 | +€72 | +0.5% |
| Profit (loss) for the period | 9904 | €79,237 | -€18,048 | -€97,285 | |
| Profit (loss) for the period to be appropriated | 9905 | €79,237 | -€18,048 | -€97,285 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.