De Vriendt 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 Vriendt Consultancy
Largest movements
- Cash +€18,520
up €18,520 (+15.4%), from €120,533 to €139,053
mainly Net result for the year (+€34,068) and Tax, wage and social debts (+€4,196)
- Deferred charges and accrued income +€11,694
up €11,694 (+165%), from €7,097 to €18,791
- Receivables within one year +€5,796
up €5,796 (+1.8%), from €317,012 to €322,808
of which Other amounts receivable: +€7,437
- Reserves +€34,068
up €34,068 (+8.3%), from €412,730 to €446,798
- Gross operating margin +€36,513
up €36,513 (+391%), from €9,342 to €45,855
- Taxes +€14,664
up €14,664 (+957%), from €1,533 to €16,196
- Depreciation +€770
up €770 (+105%), from €733 to €1,502
- Other operating charges -€636
down €636 (-61.0%), from €1,042 to €406
- Financial income +€509
up €509 (+8.0%), from €6,402 to €6,911
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 | €448,030 | €484,510 | +€36,480 | +8.1% |
| Fixed assets | 21/28 | €3,327 | €3,796 | +€470 | +14.1% |
| Tangible fixed assets | 22/27 | €3,327 | €3,796 | +€470 | +14.1% |
| Plant, machinery and equipment | 23 | - | €1,823 | +€1,823 | |
| Furniture and vehicles | 24 | €3,327 | €1,974 | -€1,353 | -40.7% |
| Current assets | 29/58 | €444,703 | €480,714 | +€36,011 | +8.1% |
| Amounts receivable within one year | 40/41 | €317,012 | €322,808 | +€5,796 | +1.8% |
| Trade receivables | 40 | €7,374 | €5,733 | -€1,641 | -22.3% |
| Other amounts receivable | 41 | €309,638 | €317,076 | +€7,437 | +2.4% |
| Current investments | 50/53 | €61 | €62 | +€0 | +0.5% |
| Cash at bank and in hand | 54/58 | €120,533 | €139,053 | +€18,520 | +15.4% |
| Deferred charges and accrued income | 490/1 | €7,097 | €18,791 | +€11,694 | +165% |
| Total equity and liabilities | 10/49 | €448,030 | €484,510 | +€36,480 | +8.1% |
| Equity | 10/15 | €443,744 | €477,812 | +€34,068 | +7.7% |
| Contributions | 10/11 | €31,013 | €31,013 | = | 0.0% |
| Reserves | 13 | €412,730 | €446,798 | +€34,068 | +8.3% |
| Distributable reserves | 133 | €412,730 | €446,798 | +€34,068 | +8.3% |
| Amounts payable | 17/49 | €4,287 | €6,699 | +€2,412 | +56.3% |
| Amounts payable within one year | 42/48 | €4,287 | €6,699 | +€2,412 | +56.3% |
| Financial debts | 43 | €1,016 | €192 | -€824 | -81.1% |
| Credit institutions | 430/8 | €1,016 | €192 | -€824 | -81.1% |
| Trade debts | 44 | €2,738 | €1,778 | -€960 | -35.1% |
| Suppliers | 440/4 | €2,738 | €1,778 | -€960 | -35.1% |
| Taxes, remuneration and social security | 45 | €532 | €4,729 | +€4,196 | +788% |
| Taxes | 450/3 | €532 | €4,729 | +€4,196 | +788% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Non-recurring operating income | 76A | - | €3,909 | +€3,909 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €733 | €1,502 | +€770 | +105% |
| Other operating charges | 640/8 | €1,042 | €406 | -€636 | -61.0% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €9,342 | €45,855 | +€36,513 | +391% |
| Operating profit (loss) | 9901 | €7,568 | €43,947 | +€36,379 | +481% |
| Financial income | 75/76B | €6,402 | €6,911 | +€509 | +8.0% |
| Recurring financial income | 75 | €6,402 | €6,911 | +€509 | +8.0% |
| Financial charges | 65/66B | €205 | €594 | +€388 | +189% |
| Recurring financial charges | 65 | €205 | €594 | +€388 | +189% |
| Profit (loss) for the period before taxes | 9903 | €13,764 | €50,264 | +€36,500 | +265% |
| Income taxes | 67/77 | €1,533 | €16,196 | +€14,664 | +957% |
| Profit (loss) for the period | 9904 | €12,232 | €34,068 | +€21,836 | +179% |
| Profit (loss) for the period to be appropriated | 9905 | €12,232 | €34,068 | +€21,836 | +179% |
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.