VVL 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.
VVL Consulting
Largest movements
- Cash -€85,470
down €85,470 (-88.6%), from €96,470 to €11,000
mainly Contributions, distributions and other (-€124,000) and Receivables within one year (-€80,209)
- Receivables within one year +€80,209
up €80,209 (+315%), from €25,481 to €105,690
of which Other amounts receivable: +€85,051
- Tangible fixed assets -€9,490
down €9,490 (-7.5%), from €126,333 to €116,843
of which Furniture and vehicles: -€8,165
- Profit (loss) carried forward -€99,560
down €99,560 (-99.7%), from €99,833 to €273
- Other debts +€93,248
up €93,248 (+303%), from €30,752 to €124,000
- Debts after one year -€6,640
down €6,640 (-11.5%), from €57,543 to €50,903
- Trade debts -€4,651
down €4,651 (-16.7%), from €27,784 to €23,133
- Gross operating margin +€44,232
up €44,232 (+236%), from €18,720 to €62,952
- Taxes +€9,759
up €9,759 (+114%), from €8,570 to €18,330
- Financial income -€3,334
down €3,334 (-100.0%), from €3,335 to €1
- Other operating charges -€2,842
down €2,842 (-58.7%), from €4,842 to €2,000
- Financial charges -€1,174
down €1,174 (-14.4%), from €8,128 to €6,954
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 | €253,227 | €236,348 | -€16,880 | -6.7% |
| Fixed assets | 21/28 | €126,583 | €117,093 | -€9,490 | -7.5% |
| Tangible fixed assets | 22/27 | €126,333 | €116,843 | -€9,490 | -7.5% |
| Land and buildings | 22 | €99,000 | €99,000 | = | 0.0% |
| Furniture and vehicles | 24 | €22,930 | €14,766 | -€8,165 | -35.6% |
| Other tangible fixed assets | 26 | €4,403 | €3,077 | -€1,326 | -30.1% |
| Financial fixed assets | 28 | €250 | €250 | = | 0.0% |
| Current assets | 29/58 | €126,644 | €119,255 | -€7,389 | -5.8% |
| Amounts receivable within one year | 40/41 | €25,481 | €105,690 | +€80,209 | +315% |
| Trade receivables | 40 | €16,574 | €11,732 | -€4,842 | -29.2% |
| Other amounts receivable | 41 | €8,906 | €93,958 | +€85,051 | +955% |
| Cash at bank and in hand | 54/58 | €96,470 | €11,000 | -€85,470 | -88.6% |
| Deferred charges and accrued income | 490/1 | €4,693 | €2,565 | -€2,128 | -45.4% |
| Total equity and liabilities | 10/49 | €253,227 | €236,348 | -€16,880 | -6.7% |
| Equity | 10/15 | €120,293 | €20,733 | -€99,560 | -82.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €99,833 | €273 | -€99,560 | -99.7% |
| Amounts payable | 17/49 | €132,934 | €215,615 | +€82,681 | +62.2% |
| Amounts payable after more than one year | 17 | €57,543 | €50,903 | -€6,640 | -11.5% |
| Financial debts | 170/4 | €57,543 | €50,903 | -€6,640 | -11.5% |
| Amounts payable within one year | 42/48 | €75,386 | €164,712 | +€89,326 | +118% |
| Current portion of amounts payable after more than one year | 42 | €8,519 | €8,640 | +€121 | +1.4% |
| Trade debts | 44 | €27,784 | €23,133 | -€4,651 | -16.7% |
| Suppliers | 440/4 | €27,784 | €23,133 | -€4,651 | -16.7% |
| Taxes, remuneration and social security | 45 | €8,331 | €8,939 | +€608 | +7.3% |
| Taxes | 450/3 | €8,331 | €8,939 | +€608 | +7.3% |
| Other amounts payable | 47/48 | €30,752 | €124,000 | +€93,248 | +303% |
| Accrued charges and deferred income | 492/3 | €5 | - | -€5 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,351 | €11,229 | +€879 | +8.5% |
| Other operating charges | 640/8 | €4,842 | €2,000 | -€2,842 | -58.7% |
| Gross operating margin | 9900 | €18,720 | €62,952 | +€44,232 | +236% |
| Operating profit (loss) | 9901 | €3,527 | €49,723 | +€46,195 | +1,310% |
| Financial income | 75/76B | €3,335 | €1 | -€3,334 | -100.0% |
| Recurring financial income | 75 | €3,335 | €1 | -€3,334 | -100.0% |
| Financial charges | 65/66B | €8,128 | €6,954 | -€1,174 | -14.4% |
| Recurring financial charges | 65 | €8,128 | €6,954 | -€1,174 | -14.4% |
| Profit (loss) for the period before taxes | 9903 | -€1,266 | €42,769 | +€44,035 | |
| Income taxes | 67/77 | €8,570 | €18,330 | +€9,759 | +114% |
| Profit (loss) for the period | 9904 | -€9,836 | €24,440 | +€34,276 | |
| Profit (loss) for the period to be appropriated | 9905 | -€9,836 | €24,440 | +€34,276 |
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 28 October 2026 via checked.be.