DE VOR BEHEER: what changed
What changed
DE VOR BEHEER
NACE 70.200, Business and other management consultancy
filed annual accounts (NBB)
Net result for the year
€3.3m
2024 · €2.6m+€681,583
Equity
€13.9m
2024 · €11.4m+€2.5m
Cash
€1.3m
2024 · €732,281+€564,198
Balance sheet total
€14.5m
2024 · €12.5m+€1.9m
Largest movements
Assets
- Current investments +€1.0m
new in 2025: €1.0m
- Cash +€564,198
up €564,198 (+77.0%), from €732,281 to €1.3m
mainly Net result for the year (+€3.3m) and Tax, wage and social debts (+€314,616)
- Receivables after one year +€422,582
up €422,582 (+47.0%), from €900,000 to €1.3m
Equity and liabilities
- Reserves +€2.5m
up €2.5m (+21.8%), from €11.4m to €13.8m
- Debts after one year -€840,000
down €840,000 (-100%), from €840,000 to €0
- Tax, wage and social debts +€314,616
up €314,616 (+121%), from €260,678 to €575,294
Income statement
- Gross operating margin +€505,038
up €505,038 (+599%), from €84,276 to €589,314
- Financial income +€310,979
up €310,979 (+10.5%), from €3.0m to €3.3m
- Taxes +€176,714
up €176,714 (+66.2%), from €267,128 to €443,842
- Financial charges -€55,273
down €55,273 (-75.6%), from €73,117 to €17,844
- Other operating charges +€6,776
up €6,776 (+37.0%), from €18,306 to €25,082
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.
Result 2024
€2.6m
Gross operating margin
+€505,038
Depreciation
-€6,217
Other operating charges
-€6,776
Financial income
+€310,979
Financial charges
+€55,273
Taxes
-€176,714
Result 2025
€3.3m
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€3.3m
Investment
-€1.0m
Financing
-€1.7m
Cash 2024
€732,281
From operations (derived)
+€3.3m
Net result for the year
+€3.3m
Depreciation
+€44,339
Receivables after one year
-€422,582
Stocks and contracts
+€26,150
Receivables within one year
-€18,469
Smaller working-capital items
+€2,764
Tax, wage and social debts
+€314,616
Advances received
-€22,792
Investment (derived)
-€1.0m
Current investments
-€1.0m
Financing
-€1.7m
Debts after one year
-€840,000
Contributions, distributions and other
-€848,424
Cash 2025
€1.3m
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €12,523,724 | €14,452,857 | +€1.9m | +15.4% |
| Fixed assets | 21/28 | €10,810,858 | €10,766,519 | -€44,339 | -0.4% |
| Tangible fixed assets | 22/27 | €546,191 | €501,852 | -€44,339 | -8.1% |
| Land and buildings | 22 | €407,564 | €401,049 | -€6,515 | -1.6% |
| Plant, machinery and equipment | 23 | €3,879 | €2,172 | -€1,707 | -44.0% |
| Furniture and vehicles | 24 | €134,747 | €98,630 | -€36,117 | -26.8% |
| Financial fixed assets | 28 | €10,264,667 | €10,264,667 | = | 0.0% |
| Current assets | 29/58 | €1,712,866 | €3,686,338 | +€2.0m | +115% |
| Amounts receivable after more than one year | 29 | €900,000 | €1,322,582 | +€422,582 | +47.0% |
| Other amounts receivable | 291 | €900,000 | €1,322,582 | +€422,582 | +47.0% |
| Stocks and contracts in progress | 3 | €46,776 | €20,626 | -€26,150 | -55.9% |
| Stocks | 30/36 | €46,776 | €20,626 | -€26,150 | -55.9% |
| Amounts receivable within one year | 40/41 | €24,992 | €43,461 | +€18,469 | +73.9% |
| Trade receivables | 40 | €19,400 | €30,091 | +€10,691 | +55.1% |
| Other amounts receivable | 41 | €5,592 | €13,370 | +€7,778 | +139% |
| Current investments | 50/53 | - | €1,000,000 | +€1.0m | |
| Cash at bank and in hand | 54/58 | €732,281 | €1,296,480 | +€564,198 | +77.0% |
| Deferred charges and accrued income | 490/1 | €8,817 | €3,190 | -€5,627 | -63.8% |
| Total equity and liabilities | 10/49 | €12,523,724 | €14,452,857 | +€1.9m | +15.4% |
| Equity | 10/15 | €11,375,727 | €13,855,898 | +€2.5m | +21.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €11,357,127 | €13,837,298 | +€2.5m | +21.8% |
| Distributable reserves | 133 | €11,357,127 | €13,837,298 | +€2.5m | +21.8% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €1,147,997 | €596,958 | -€551,038 | -48.0% |
| Amounts payable after more than one year | 17 | €840,000 | €0 | -€840,000 | -100% |
| Financial debts | 170/4 | €840,000 | €0 | -€840,000 | -100% |
| Amounts payable within one year | 42/48 | €304,798 | €596,958 | +€292,160 | +95.9% |
| Trade debts | 44 | €703 | €145 | -€558 | -79.3% |
| Suppliers | 440/4 | €703 | €145 | -€558 | -79.3% |
| Advances received on contracts in progress | 46 | €43,418 | €20,626 | -€22,792 | -52.5% |
| Taxes, remuneration and social security | 45 | €260,678 | €575,294 | +€314,616 | +121% |
| Taxes | 450/3 | €260,678 | €575,294 | +€314,616 | +121% |
| Other amounts payable | 47/48 | - | €894 | +€894 | |
| Accrued charges and deferred income | 492/3 | €3,199 | €0 | -€3,199 | -100% |
| Non-recurring operating income | 76A | €9,851 | €0 | -€9,851 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €38,122 | €44,339 | +€6,217 | +16.3% |
| Other operating charges | 640/8 | €18,306 | €25,082 | +€6,776 | +37.0% |
| Gross operating margin | 9900 | €84,276 | €589,314 | +€505,038 | +599% |
| Operating profit (loss) | 9901 | €27,849 | €519,893 | +€492,045 | +1,767% |
| Financial income | 75/76B | €2,959,409 | €3,270,388 | +€310,979 | +10.5% |
| Recurring financial income | 75 | €2,959,409 | €3,270,388 | +€310,979 | +10.5% |
| Financial charges | 65/66B | €73,117 | €17,844 | -€55,273 | -75.6% |
| Recurring financial charges | 65 | €73,117 | €17,844 | -€55,273 | -75.6% |
| Profit (loss) for the period before taxes | 9903 | €2,914,141 | €3,772,437 | +€858,297 | +29.5% |
| Income taxes | 67/77 | €267,128 | €443,842 | +€176,714 | +66.2% |
| Profit (loss) for the period | 9904 | €2,647,012 | €3,328,595 | +€681,583 | +25.7% |
| Profit (loss) for the period to be appropriated | 9905 | €2,647,012 | €3,328,595 | +€681,583 | +25.7% |
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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.