DE VOGELAERE CONSULTING: what changed
DE VOGELAERE CONSULTING
Largest movements
- Receivables within one year +€11,768
up €11,768 (+47.7%), from €24,667 to €36,434
of which Other amounts receivable: +€16,224
- Tangible fixed assets -€10,635
down €10,635 (-18.3%), from €58,121 to €47,486
of which Leasing and similar rights: -€6,071
- Debts after one year -€13,994
down €13,994 (-39.2%), from €35,742 to €21,749
- Tax, wage and social debts +€7,126
up €7,126 (+82.0%), from €8,692 to €15,818
- Trade debts +€4,321
up €4,321 (+22.9%), from €18,859 to €23,180
- Short-term financial debts +€2,412
up €2,412 (+35.8%), from €6,727 to €9,139
- Current portion of long-term debt +€951
up €951 (+7.2%), from €13,162 to €14,113
- Financial charges +€2,106
up €2,106 (+55.6%), from €3,786 to €5,892
- Gross operating margin +€1,219
up €1,219 (+6.4%), from €19,052 to €20,271
- Other operating charges +€763
up €763 (+48.7%), from €1,565 to €2,327
- Financial income +€611
up €611 (+236%), from €258 to €869
- Taxes +€461
up €461 (+57.8%), from €799 to €1,260
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
Cash or the result is not a separate line in both sets of accounts. So the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €87,608 | €88,364 | +€756 | +0.9% |
| Formation expenses | 20 | €1,558 | €1,105 | -€453 | -29.1% |
| Fixed assets | 21/28 | €59,621 | €48,986 | -€10,635 | -17.8% |
| Tangible fixed assets | 22/27 | €58,121 | €47,486 | -€10,635 | -18.3% |
| Plant, machinery and equipment | 23 | €3,064 | €2,554 | -€510 | -16.6% |
| Furniture and vehicles | 24 | €15,009 | €11,186 | -€3,823 | -25.5% |
| Leasing and similar rights | 25 | €37,905 | €31,834 | -€6,071 | -16.0% |
| Other tangible fixed assets | 26 | €2,143 | €1,913 | -€230 | -10.7% |
| Financial fixed assets | 28 | €1,500 | €1,500 | = | 0.0% |
| Current assets | 29/58 | €26,429 | €38,273 | +€11,844 | +44.8% |
| Amounts receivable within one year | 40/41 | €24,667 | €36,434 | +€11,768 | +47.7% |
| Trade receivables | 40 | €12,766 | €8,310 | -€4,456 | -34.9% |
| Other amounts receivable | 41 | €11,900 | €28,124 | +€16,224 | +136% |
| Deferred charges and accrued income | 490/1 | €1,762 | €1,838 | +€76 | +4.3% |
| Total equity and liabilities | 10/49 | €87,608 | €88,364 | +€756 | +0.9% |
| Equity | 10/15 | €3,538 | €3,578 | +€40 | +1.1% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,538 | €1,578 | +€40 | +2.6% |
| Amounts payable | 17/49 | €84,070 | €84,786 | +€716 | +0.9% |
| Amounts payable after more than one year | 17 | €35,742 | €21,749 | -€13,994 | -39.2% |
| Financial debts | 170/4 | €35,742 | €21,749 | -€13,994 | -39.2% |
| Amounts payable within one year | 42/48 | €47,440 | €62,250 | +€14,810 | +31.2% |
| Current portion of amounts payable after more than one year | 42 | €13,162 | €14,113 | +€951 | +7.2% |
| Financial debts | 43 | €6,727 | €9,139 | +€2,412 | +35.8% |
| Credit institutions | 430/8 | €6,727 | €9,139 | +€2,412 | +35.8% |
| Trade debts | 44 | €18,859 | €23,180 | +€4,321 | +22.9% |
| Suppliers | 440/4 | €18,859 | €23,180 | +€4,321 | +22.9% |
| Taxes, remuneration and social security | 45 | €8,692 | €15,818 | +€7,126 | +82.0% |
| Taxes | 450/3 | €8,692 | €15,818 | +€7,126 | +82.0% |
| Accrued charges and deferred income | 492/3 | €887 | €787 | -€100 | -11.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,622 | €11,620 | -€3 | 0.0% |
| Other operating charges | 640/8 | €1,565 | €2,327 | +€763 | +48.7% |
| Gross operating margin | 9900 | €19,052 | €20,271 | +€1,219 | +6.4% |
| Operating profit (loss) | 9901 | €5,865 | €6,324 | +€459 | +7.8% |
| Financial income | 75/76B | €258 | €869 | +€611 | +236% |
| Recurring financial income | 75 | €258 | €869 | +€611 | +236% |
| Financial charges | 65/66B | €3,786 | €5,892 | +€2,106 | +55.6% |
| Recurring financial charges | 65 | €3,786 | €5,892 | +€2,106 | +55.6% |
| Profit (loss) for the period before taxes | 9903 | €2,337 | €1,300 | -€1,037 | -44.4% |
| Income taxes | 67/77 | €799 | €1,260 | +€461 | +57.8% |
| Profit (loss) for the period | 9904 | €1,538 | €40 | -€1,498 | -97.4% |
| Profit (loss) for the period to be appropriated | 9905 | €1,538 | €40 | -€1,498 | -97.4% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.