DE VALCK 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.
DE VALCK CONSULTING
Largest movements
- Receivables within one year +€49,989
new in 2025: €49,989
- Cash +€36,946
up €36,946 (+69.8%), from €52,897 to €89,843
mainly Trade debts (+€39,039) and Net result for the year (+€37,452)
- Trade debts +€39,039
up €39,039 (+3,687%), from €1,059 to €40,097
- Reserves +€20,000
new in 2025: €20,000
- Profit (loss) carried forward +€17,452
up €17,452 (+50.7%), from €34,431 to €51,882
- Tax, wage and social debts +€5,353
up €5,353 (+61.1%), from €8,757 to €14,111
of which Taxes: +€3,353
- Other debts +€5,282
up €5,282 (+93.5%), from €5,650 to €10,932
- Gross operating margin +€6,713
up €6,713 (+15.5%), from €43,317 to €50,030
- Taxes +€3,501
up €3,501 (+39.8%), from €8,800 to €12,301
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 | €52,897 | €140,022 | +€87,125 | +165% |
| Current assets | 29/58 | €52,897 | €140,022 | +€87,125 | +165% |
| Amounts receivable within one year | 40/41 | - | €49,989 | +€49,989 | |
| Trade receivables | 40 | - | €49,989 | +€49,989 | |
| Cash at bank and in hand | 54/58 | €52,897 | €89,843 | +€36,946 | +69.8% |
| Deferred charges and accrued income | 490/1 | - | €190 | +€190 | |
| Total equity and liabilities | 10/49 | €52,897 | €140,022 | +€87,125 | +165% |
| Equity | 10/15 | €37,431 | €74,882 | +€37,452 | +100% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | - | €20,000 | +€20,000 | |
| Distributable reserves | 133 | - | €20,000 | +€20,000 | |
| Profit (loss) carried forward | 14 | €34,431 | €51,882 | +€17,452 | +50.7% |
| Amounts payable | 17/49 | €15,466 | €65,140 | +€49,673 | +321% |
| Amounts payable within one year | 42/48 | €15,466 | €65,140 | +€49,673 | +321% |
| Trade debts | 44 | €1,059 | €40,097 | +€39,039 | +3,687% |
| Suppliers | 440/4 | €1,059 | €40,097 | +€39,039 | +3,687% |
| Taxes, remuneration and social security | 45 | €8,757 | €14,111 | +€5,353 | +61.1% |
| Taxes | 450/3 | €8,757 | €12,111 | +€3,353 | +38.3% |
| Remuneration and social security | 454/9 | - | €2,000 | +€2,000 | |
| Other amounts payable | 47/48 | €5,650 | €10,932 | +€5,282 | +93.5% |
| Gross operating margin | 9900 | €43,317 | €50,030 | +€6,713 | +15.5% |
| Operating profit (loss) | 9901 | €43,317 | €50,030 | +€6,713 | +15.5% |
| Financial charges | 65/66B | €87 | €277 | +€190 | +220% |
| Recurring financial charges | 65 | €87 | €277 | +€190 | +220% |
| Profit (loss) for the period before taxes | 9903 | €43,231 | €49,753 | +€6,523 | +15.1% |
| Income taxes | 67/77 | €8,800 | €12,301 | +€3,501 | +39.8% |
| Profit (loss) for the period | 9904 | €34,431 | €37,452 | +€3,021 | +8.8% |
| Profit (loss) for the period to be appropriated | 9905 | €34,431 | €37,452 | +€3,021 | +8.8% |
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 18 October 2026 via checked.be.