VOLT CONSULT: 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.
VOLT CONSULT
Largest movements
- Cash +€31,637
up €31,637 (+110%), from €28,682 to €60,319
mainly Receivables within one year (+€12,404) and Net result for the year (+€11,523)
- Receivables within one year -€12,404
down €12,404 (-100.0%), from €12,409 to €4
of which Trade receivables: -€12,194
- Tangible fixed assets +€4,572
up €4,572 (+280%), from €1,633 to €6,205
- Reserves +€11,523
up €11,523 (+74.7%), from €15,427 to €26,950
- Tax, wage and social debts +€4,831
up €4,831 (+40.0%), from €12,086 to €16,917
of which Taxes: +€3,499
- Other debts +€2,911
up €2,911 (+23.2%), from €12,528 to €15,439
- Debts after one year +€2,410
new in 2025: €2,410
- Current portion of long-term debt +€1,974
new in 2025: €1,974
- Gross operating margin -€2,208
down €2,208 (-9.6%), from €23,066 to €20,858
- Depreciation +€1,073
up €1,073 (+334%), from €321 to €1,395
- Taxes +€630
up €630 (+13.0%), from €4,852 to €5,482
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 | €42,980 | €66,706 | +€23,726 | +55.2% |
| Fixed assets | 21/28 | €1,633 | €6,205 | +€4,572 | +280% |
| Tangible fixed assets | 22/27 | €1,633 | €6,205 | +€4,572 | +280% |
| Plant, machinery and equipment | 23 | €1,633 | €6,205 | +€4,572 | +280% |
| Current assets | 29/58 | €41,347 | €60,502 | +€19,154 | +46.3% |
| Amounts receivable within one year | 40/41 | €12,409 | €4 | -€12,404 | -100.0% |
| Trade receivables | 40 | €12,199 | €4 | -€12,194 | -100.0% |
| Other amounts receivable | 41 | €210 | - | -€210 | |
| Cash at bank and in hand | 54/58 | €28,682 | €60,319 | +€31,637 | +110% |
| Deferred charges and accrued income | 490/1 | €257 | €178 | -€79 | -30.7% |
| Total equity and liabilities | 10/49 | €42,980 | €66,706 | +€23,726 | +55.2% |
| Equity | 10/15 | €17,927 | €29,450 | +€11,523 | +64.3% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €15,427 | €26,950 | +€11,523 | +74.7% |
| Distributable reserves | 133 | €15,427 | €26,950 | +€11,523 | +74.7% |
| Amounts payable | 17/49 | €25,053 | €37,256 | +€12,204 | +48.7% |
| Amounts payable after more than one year | 17 | - | €2,410 | +€2,410 | |
| Financial debts | 170/4 | - | €2,410 | +€2,410 | |
| Amounts payable within one year | 42/48 | €25,053 | €34,821 | +€9,769 | +39.0% |
| Current portion of amounts payable after more than one year | 42 | - | €1,974 | +€1,974 | |
| Trade debts | 44 | €439 | €491 | +€52 | +11.9% |
| Suppliers | 440/4 | €439 | €491 | +€52 | +11.9% |
| Taxes, remuneration and social security | 45 | €12,086 | €16,917 | +€4,831 | +40.0% |
| Taxes | 450/3 | €9,288 | €12,787 | +€3,499 | +37.7% |
| Remuneration and social security | 454/9 | €2,798 | €4,130 | +€1,332 | +47.6% |
| Other amounts payable | 47/48 | €12,528 | €15,439 | +€2,911 | +23.2% |
| Accrued charges and deferred income | 492/3 | - | €25 | +€25 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €321 | €1,395 | +€1,073 | +334% |
| Other operating charges | 640/8 | €134 | €120 | -€14 | -10.4% |
| Gross operating margin | 9900 | €23,066 | €20,858 | -€2,208 | -9.6% |
| Operating profit (loss) | 9901 | €22,611 | €19,344 | -€3,267 | -14.4% |
| Financial income | 75/76B | - | €99 | +€99 | |
| Recurring financial income | 75 | - | €99 | +€99 | |
| Financial charges | 65/66B | €2,331 | €2,438 | +€107 | +4.6% |
| Recurring financial charges | 65 | €2,331 | €2,438 | +€107 | +4.6% |
| Profit (loss) for the period before taxes | 9903 | €20,280 | €17,005 | -€3,275 | -16.1% |
| Income taxes | 67/77 | €4,852 | €5,482 | +€630 | +13.0% |
| Profit (loss) for the period | 9904 | €15,427 | €11,523 | -€3,904 | -25.3% |
| Profit (loss) for the period to be appropriated | 9905 | €15,427 | €11,523 | -€3,904 | -25.3% |
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 26 October 2026 via checked.be.