VWK 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.
VWK Consulting
Largest movements
- Cash -€67,247
down €67,247 (-61.0%), from €110,154 to €42,908
mainly Other debts (-€59,589) and Net result for the year (-€19,299)
- Tangible fixed assets -€14,206
down €14,206 (-57.0%), from €24,910 to €10,704
- Receivables within one year +€8,200
up €8,200 (+67.3%), from €12,178 to €20,378
of which Trade receivables: +€14,830
- Other debts -€59,589
down €59,589 (-100%), from €59,589 to €0
- Profit (loss) carried forward -€19,299
down €19,299, from €0 to -€19,299
- Tax, wage and social debts +€3,639
up €3,639 (+403%), from €903 to €4,542
- Gross operating margin -€95,702
down €95,702, from €93,445 to -€2,257
- Taxes -€15,915
down €15,915 (-91.8%), from €17,343 to €1,427
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 | €150,997 | €76,966 | -€74,031 | -49.0% |
| Fixed assets | 21/28 | €24,910 | €10,704 | -€14,206 | -57.0% |
| Tangible fixed assets | 22/27 | €24,910 | €10,704 | -€14,206 | -57.0% |
| Furniture and vehicles | 24 | €24,910 | €10,704 | -€14,206 | -57.0% |
| Current assets | 29/58 | €126,087 | €66,261 | -€59,826 | -47.4% |
| Amounts receivable within one year | 40/41 | €12,178 | €20,378 | +€8,200 | +67.3% |
| Trade receivables | 40 | - | €14,830 | +€14,830 | |
| Other amounts receivable | 41 | €12,178 | €5,548 | -€6,630 | -54.4% |
| Cash at bank and in hand | 54/58 | €110,154 | €42,908 | -€67,247 | -61.0% |
| Deferred charges and accrued income | 490/1 | €3,755 | €2,976 | -€779 | -20.7% |
| Total equity and liabilities | 10/49 | €150,997 | €76,966 | -€74,031 | -49.0% |
| Equity | 10/15 | €89,392 | €70,093 | -€19,299 | -21.6% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €84,392 | €84,392 | = | 0.0% |
| Distributable reserves | 133 | €84,392 | €84,392 | = | 0.0% |
| Profit (loss) carried forward | 14 | €0 | -€19,299 | -€19,299 | |
| Amounts payable | 17/49 | €61,605 | €6,873 | -€54,732 | -88.8% |
| Amounts payable within one year | 42/48 | €61,592 | €6,855 | -€54,736 | -88.9% |
| Trade debts | 44 | €1,100 | €2,314 | +€1,214 | +110% |
| Suppliers | 440/4 | €1,100 | €2,314 | +€1,214 | +110% |
| Taxes, remuneration and social security | 45 | €903 | €4,542 | +€3,639 | +403% |
| Taxes | 450/3 | €903 | €4,542 | +€3,639 | +403% |
| Other amounts payable | 47/48 | €59,589 | €0 | -€59,589 | -100% |
| Accrued charges and deferred income | 492/3 | €13 | €17 | +€4 | +34.4% |
| Remuneration, social security and pensions | 62 | - | €170 | +€170 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,553 | €14,206 | -€347 | -2.4% |
| Other operating charges | 640/8 | €1,006 | €1,035 | +€30 | +3.0% |
| Gross operating margin | 9900 | €93,445 | -€2,257 | -€95,702 | |
| Operating profit (loss) | 9901 | €77,886 | -€17,668 | -€95,555 | |
| Financial income | 75/76B | €3 | €0 | -€3 | -100% |
| Recurring financial income | 75 | €3 | €0 | -€3 | -100% |
| Financial charges | 65/66B | €959 | €204 | -€755 | -78.8% |
| Recurring financial charges | 65 | €959 | €204 | -€755 | -78.8% |
| Profit (loss) for the period before taxes | 9903 | €76,931 | -€17,872 | -€94,803 | |
| Income taxes | 67/77 | €17,343 | €1,427 | -€15,915 | -91.8% |
| Profit (loss) for the period | 9904 | €59,589 | -€19,299 | -€78,888 | |
| Profit (loss) for the period to be appropriated | 9905 | €59,589 | -€19,299 | -€78,888 |
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 22 October 2026 via checked.be.