CONSULTING VEULEMANS: 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.
CONSULTING VEULEMANS
Largest movements
- Cash -€18,001
down €18,001 (-10.1%), from €177,871 to €159,870
mainly Debts after one year (-€35,410) and Contributions, distributions and other (-€23,000)
- Receivables within one year -€9,122
down €9,122 (-38.3%), from €23,833 to €14,711
of which Trade receivables: -€20,820
- Debts after one year -€35,410
down €35,410 (-68.7%), from €51,542 to €16,131
- Other debts +€20,000
new in 2025: €20,000
- Trade debts -€19,206
down €19,206 (-22.1%), from €86,933 to €67,727
- Reserves +€6,990
up €6,990 (+5.2%), from €133,312 to €140,302
- Gross operating margin +€23,967
up €23,967 (+210%), from €11,390 to €35,357
- Taxes -€880
down €880 (-16.9%), from €5,193 to €4,313
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 | €301,704 | €274,581 | -€27,123 | -9.0% |
| Fixed assets | 21/28 | - | €0 | = | |
| Tangible fixed assets | 22/27 | - | €0 | = | |
| Plant, machinery and equipment | 23 | - | €0 | = | |
| Furniture and vehicles | 24 | - | €0 | = | |
| Current assets | 29/58 | €301,704 | €274,581 | -€27,123 | -9.0% |
| Amounts receivable after more than one year | 29 | €100,000 | €100,000 | = | 0.0% |
| Other amounts receivable | 291 | €100,000 | €100,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €23,833 | €14,711 | -€9,122 | -38.3% |
| Trade receivables | 40 | €20,820 | - | -€20,820 | |
| Other amounts receivable | 41 | €3,013 | €14,711 | +€11,698 | +388% |
| Cash at bank and in hand | 54/58 | €177,871 | €159,870 | -€18,001 | -10.1% |
| Total equity and liabilities | 10/49 | €301,704 | €274,581 | -€27,123 | -9.0% |
| Equity | 10/15 | €158,902 | €167,723 | +€8,820 | +5.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €133,312 | €140,302 | +€6,990 | +5.2% |
| Distributable reserves | 133 | €133,312 | €140,302 | +€6,990 | +5.2% |
| Profit (loss) carried forward | 14 | €6,990 | €8,820 | +€1,831 | +26.2% |
| Amounts payable | 17/49 | €142,802 | €106,858 | -€35,944 | -25.2% |
| Amounts payable after more than one year | 17 | €51,542 | €16,131 | -€35,410 | -68.7% |
| Other amounts payable | 178/9 | €51,542 | €16,131 | -€35,410 | -68.7% |
| Amounts payable within one year | 42/48 | €91,261 | €90,727 | -€534 | -0.6% |
| Trade debts | 44 | €86,933 | €67,727 | -€19,206 | -22.1% |
| Suppliers | 440/4 | €86,933 | €67,727 | -€19,206 | -22.1% |
| Taxes, remuneration and social security | 45 | €4,327 | €3,000 | -€1,327 | -30.7% |
| Taxes | 450/3 | €4,327 | €3,000 | -€1,327 | -30.7% |
| Other amounts payable | 47/48 | - | €20,000 | +€20,000 | |
| Other operating charges | 640/8 | €451 | €465 | +€14 | +3.2% |
| Gross operating margin | 9900 | €11,390 | €35,357 | +€23,967 | +210% |
| Operating profit (loss) | 9901 | €10,939 | €34,891 | +€23,953 | +219% |
| Financial income | 75/76B | €1,322 | €1,323 | +€1 | 0.0% |
| Recurring financial income | 75 | €1,322 | €1,323 | +€1 | 0.0% |
| Financial charges | 65/66B | €78 | €81 | +€3 | +3.5% |
| Recurring financial charges | 65 | €78 | €81 | +€3 | +3.5% |
| Profit (loss) for the period before taxes | 9903 | €12,183 | €36,133 | +€23,951 | +197% |
| Income taxes | 67/77 | €5,193 | €4,313 | -€880 | -16.9% |
| Profit (loss) for the period | 9904 | €6,990 | €31,820 | +€24,831 | +355% |
| Profit (loss) for the period to be appropriated | 9905 | €6,990 | €31,820 | +€24,831 | +355% |
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 25 October 2026 via checked.be.