VVD CONSULTING: 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.
VVD CONSULTING
Largest movements
- Cash +€15,699
up €15,699 (+38.7%), from €40,543 to €56,242
mainly Net result for the year (+€113,693) and Tax, wage and social debts (+€67,324)
- Receivables after one year -€13,194
down €13,194 (-11.9%), from €110,556 to €97,362
- Tax, wage and social debts +€67,324
up €67,324 (+110.6%), from €60,874 to €128,198
- Trade debts -€21,862
down €21,862 (-94.8%), from €23,064 to €1,202
- Other debts -€21,826
down €21,826 (-79.6%), from €27,409 to €5,583
- Profit (loss) carried forward -€21,764
down €21,764 (-10.1%), from €216,404 to €194,640
- Gross operating margin -€11,524
down €11,524 (-6.7%), from €172,999 to €161,474
- Other operating charges -€4,877
down €4,877 (-66.8%), from €7,304 to €2,428
- Purchases and services +€2,516
up €2,516 (+3.2%), from €79,608 to €82,124
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 | €327,750 | €329,623 | +€1,873 | +0.6% |
| Fixed assets | 21/28 | €77,453 | €77,555 | +€102 | +0.1% |
| Tangible fixed assets | 22/27 | €3,336 | €3,439 | +€102 | +3.1% |
| Plant, machinery and equipment | 23 | €2,468 | €2,018 | -€450 | -18.2% |
| Furniture and vehicles | 24 | €869 | €1,421 | +€552 | +63.6% |
| Financial fixed assets | 28 | €74,116 | €74,116 | = | 0.0% |
| Current assets | 29/58 | €250,297 | €252,068 | +€1,771 | +0.7% |
| Amounts receivable after more than one year | 29 | €110,556 | €97,362 | -€13,194 | -11.9% |
| Other amounts receivable | 291 | €110,556 | €97,362 | -€13,194 | -11.9% |
| Current investments | 50/53 | €99,162 | €98,427 | -€735 | -0.7% |
| Cash at bank and in hand | 54/58 | €40,543 | €56,242 | +€15,699 | +38.7% |
| Deferred charges and accrued income | 490/1 | €37 | €37 | = | 0.0% |
| Total equity and liabilities | 10/49 | €327,750 | €329,623 | +€1,873 | +0.6% |
| Equity | 10/15 | €216,404 | €194,640 | -€21,764 | -10.1% |
| Profit (loss) carried forward | 14 | €216,404 | €194,640 | -€21,764 | -10.1% |
| Amounts payable | 17/49 | €111,346 | €134,983 | +€23,637 | +21.2% |
| Amounts payable within one year | 42/48 | €111,346 | €134,983 | +€23,637 | +21.2% |
| Trade debts | 44 | €23,064 | €1,202 | -€21,862 | -94.8% |
| Suppliers | 440/4 | €23,064 | €1,202 | -€21,862 | -94.8% |
| Taxes, remuneration and social security | 45 | €60,874 | €128,198 | +€67,324 | +110.6% |
| Taxes | 450/3 | €60,874 | €128,198 | +€67,324 | +110.6% |
| Other amounts payable | 47/48 | €27,409 | €5,583 | -€21,826 | -79.6% |
| Turnover | 70 | €240,000 | €240,000 | = | 0.0% |
| Goods, raw materials, services and sundry goods | 60/61 | €79,608 | €82,124 | +€2,516 | +3.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €954 | €1,014 | +€60 | +6.3% |
| Other operating charges | 640/8 | €7,304 | €2,428 | -€4,877 | -66.8% |
| Gross operating margin | 9900 | €172,999 | €161,474 | -€11,524 | -6.7% |
| Operating profit (loss) | 9901 | €164,740 | €158,033 | -€6,707 | -4.1% |
| Financial income | 75/76B | €2,747 | €2,156 | -€591 | -21.5% |
| Recurring financial income | 75 | €2,747 | €2,156 | -€591 | -21.5% |
| Financial charges | 65/66B | €142 | €142 | -€0 | 0.0% |
| Recurring financial charges | 65 | €142 | €142 | -€0 | 0.0% |
| Profit (loss) for the period before taxes | 9903 | €167,345 | €160,047 | -€7,298 | -4.4% |
| Income taxes | 67/77 | €44,233 | €46,354 | +€2,121 | +4.8% |
| Profit (loss) for the period | 9904 | €123,112 | €113,693 | -€9,419 | -7.7% |
| Profit (loss) for the period to be appropriated | 9905 | €123,112 | €113,693 | -€9,419 | -7.7% |
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 7 October 2026 via checked.be.