De Vlieger 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.
De Vlieger Consultancy
Largest movements
- Receivables within one year -€2,577
down €2,577 (-53.7%), from €4,797 to €2,220
of which Other amounts receivable: -€2,577
- Cash +€383
up €383 (+171%), from €224 to €607
mainly Receivables within one year (+€2,577)
- Profit (loss) carried forward -€1,589
down €1,589 (-4.4%), from -€36,089 to -€37,678
- Trade debts -€605
down €605 (-7.7%), from €7,865 to €7,260
- Gross operating margin +€2,834
up €2,834 (+65.4%), from -€4,334 to -€1,500
- Purchases and services +€1,500
new in 2025: €1,500
- Other operating charges +€315
new in 2025: €315
- Financial income +€280
new in 2025: €280
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 | €5,336 | €3,142 | -€2,194 | -41.1% |
| Current assets | 29/58 | €5,336 | €3,142 | -€2,194 | -41.1% |
| Amounts receivable within one year | 40/41 | €4,797 | €2,220 | -€2,577 | -53.7% |
| Trade receivables | 40 | €1,815 | €1,815 | = | 0.0% |
| Other amounts receivable | 41 | €2,982 | €405 | -€2,577 | -86.4% |
| Cash at bank and in hand | 54/58 | €224 | €607 | +€383 | +171% |
| Deferred charges and accrued income | 490/1 | €315 | €315 | = | 0.0% |
| Total equity and liabilities | 10/49 | €5,336 | €3,142 | -€2,194 | -41.1% |
| Equity | 10/15 | -€6,542 | -€8,131 | -€1,589 | -24.3% |
| Contributions | 10/11 | €18,590 | €18,590 | = | 0.0% |
| Capital | 10 | €18,590 | €18,590 | = | 0.0% |
| Issued capital | 100 | €18,590 | €18,590 | = | 0.0% |
| Reserves | 13 | €10,958 | €10,958 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Legal reserve | 130 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €9,099 | €9,099 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€36,089 | -€37,678 | -€1,589 | -4.4% |
| Amounts payable | 17/49 | €11,878 | €11,273 | -€605 | -5.1% |
| Amounts payable within one year | 42/48 | €11,878 | €11,273 | -€605 | -5.1% |
| Trade debts | 44 | €7,865 | €7,260 | -€605 | -7.7% |
| Suppliers | 440/4 | €7,865 | €7,260 | -€605 | -7.7% |
| Other amounts payable | 47/48 | €4,013 | €4,013 | = | 0.0% |
| Goods, raw materials, services and sundry goods | 60/61 | - | €1,500 | +€1,500 | |
| Other operating charges | 640/8 | - | €315 | +€315 | |
| Gross operating margin | 9900 | -€4,334 | -€1,500 | +€2,834 | +65.4% |
| Operating profit (loss) | 9901 | -€4,334 | -€1,815 | +€2,519 | +58.1% |
| Financial income | 75/76B | - | €280 | +€280 | |
| Recurring financial income | 75 | - | €280 | +€280 | |
| Financial charges | 65/66B | €54 | €54 | = | 0.0% |
| Recurring financial charges | 65 | €54 | €54 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | -€4,388 | -€1,589 | +€2,799 | +63.8% |
| Profit (loss) for the period | 9904 | -€4,388 | -€1,589 | +€2,799 | +63.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,388 | -€1,589 | +€2,799 | +63.8% |
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 29 October 2026 via checked.be.