BVandenhoute Consultancy: 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.
BVandenhoute Consultancy
Largest movements
- Receivables within one year -€13,753
down €13,753 (-33.8%), from €40,636 to €26,883
- Tax, wage and social debts -€13,307
down €13,307 (-95.4%), from €13,943 to €636
- Profit (loss) carried forward -€803
down €803 (-4.8%), from €16,749 to €15,946
- Taxes +€2,842
up €2,842 (+825%), from €344 to €3,186
- Other operating charges -€2,440
no longer reported in 2025 (was €2,440)
- Financial charges -€975
down €975 (-99.3%), from €982 to €7
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 | €43,383 | €29,273 | -€14,110 | -32.5% |
| Current assets | 29/58 | €43,383 | €29,273 | -€14,110 | -32.5% |
| Amounts receivable within one year | 40/41 | €40,636 | €26,883 | -€13,753 | -33.8% |
| Other amounts receivable | 41 | €40,636 | €26,883 | -€13,753 | -33.8% |
| Cash at bank and in hand | 54/58 | €0 | €0 | = | 0.0% |
| Deferred charges and accrued income | 490/1 | €2,747 | €2,390 | -€357 | -13.0% |
| Total equity and liabilities | 10/49 | €43,383 | €29,273 | -€14,110 | -32.5% |
| Equity | 10/15 | €29,053 | €28,250 | -€803 | -2.8% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Reserves | 13 | €8,304 | €8,304 | = | 0.0% |
| Distributable reserves | 133 | €8,304 | €8,304 | = | 0.0% |
| Profit (loss) carried forward | 14 | €16,749 | €15,946 | -€803 | -4.8% |
| Amounts payable | 17/49 | €14,330 | €1,023 | -€13,307 | -92.9% |
| Amounts payable within one year | 42/48 | €14,330 | €1,023 | -€13,307 | -92.9% |
| Trade debts | 44 | €387 | €387 | = | 0.0% |
| Suppliers | 440/4 | €387 | €387 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €13,943 | €636 | -€13,307 | -95.4% |
| Taxes | 450/3 | €13,943 | €636 | -€13,307 | -95.4% |
| Other operating charges | 640/8 | €2,440 | - | -€2,440 | |
| Gross operating margin | 9900 | €0 | €0 | = | |
| Operating profit (loss) | 9901 | -€2,440 | €0 | +€2,440 | |
| Financial income | 75/76B | €2,747 | €2,390 | -€357 | -13.0% |
| Recurring financial income | 75 | €2,747 | €2,390 | -€357 | -13.0% |
| Financial charges | 65/66B | €982 | €7 | -€975 | -99.3% |
| Recurring financial charges | 65 | €982 | €7 | -€975 | -99.3% |
| Profit (loss) for the period before taxes | 9903 | -€675 | €2,383 | +€3,058 | |
| Income taxes | 67/77 | €344 | €3,186 | +€2,842 | +825% |
| Profit (loss) for the period | 9904 | -€1,020 | -€803 | +€216 | +21.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,020 | -€803 | +€216 | +21.2% |
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 30 October 2026 via checked.be.