Dirk Vrancken 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.
Dirk Vrancken Consultancy
Largest movements
- Deferred charges and accrued income +€645
up €645 (+485%), from €133 to €778
- Receivables within one year -€509
down €509 (-30.7%), from €1,657 to €1,148
of which Other amounts receivable: -€1,590
- Cash -€388
down €388 (-1.3%), from €30,423 to €30,035
mainly Tax, wage and social debts (-€2,436) and Deferred charges and accrued income (-€645)
- Tax, wage and social debts -€2,436
down €2,436 (-100%), from €2,436 to €0
- Reserves +€1,471
up €1,471 (+16.7%), from €8,830 to €10,301
of which Distributable reserves: +€3,331
- Trade debts +€499
up €499 (+27.9%), from €1,786 to €2,285
- Gross operating margin +€934
up €934 (+32.8%), from €2,847 to €3,781
- Taxes +€690
up €690 (+107%), from €646 to €1,336
- Depreciation +€132
up €132 (+160%), from €83 to €215
- Financial income -€56
down €56 (-93.7%), from €60 to €4
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 | €33,204 | €32,738 | -€466 | -1.4% |
| Fixed assets | 21/28 | €991 | €776 | -€215 | -21.7% |
| Tangible fixed assets | 22/27 | €991 | €776 | -€215 | -21.7% |
| Plant, machinery and equipment | 23 | €991 | €776 | -€215 | -21.7% |
| Current assets | 29/58 | €32,213 | €31,961 | -€252 | -0.8% |
| Amounts receivable within one year | 40/41 | €1,657 | €1,148 | -€509 | -30.7% |
| Trade receivables | 40 | €53 | €1,134 | +€1,081 | +2,041% |
| Other amounts receivable | 41 | €1,604 | €14 | -€1,590 | -99.1% |
| Cash at bank and in hand | 54/58 | €30,423 | €30,035 | -€388 | -1.3% |
| Deferred charges and accrued income | 490/1 | €133 | €778 | +€645 | +485% |
| Total equity and liabilities | 10/49 | €33,204 | €32,738 | -€466 | -1.4% |
| Equity | 10/15 | €28,340 | €29,811 | +€1,471 | +5.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €8,830 | €10,301 | +€1,471 | +16.7% |
| Non-distributable reserves | 130/1 | €1,860 | €0 | -€1,860 | -100% |
| Reserves not available under the articles | 1311 | €1,860 | €0 | -€1,860 | -100% |
| Distributable reserves | 133 | €6,970 | €10,301 | +€3,331 | +47.8% |
| Profit (loss) carried forward | 14 | €910 | €910 | = | 0.0% |
| Amounts payable | 17/49 | €4,864 | €2,927 | -€1,937 | -39.8% |
| Amounts payable within one year | 42/48 | €4,864 | €2,927 | -€1,937 | -39.8% |
| Trade debts | 44 | €1,786 | €2,285 | +€499 | +27.9% |
| Suppliers | 440/4 | €1,786 | €2,285 | +€499 | +27.9% |
| Taxes, remuneration and social security | 45 | €2,436 | €0 | -€2,436 | -100% |
| Taxes | 450/3 | €2,436 | €0 | -€2,436 | -100% |
| Other amounts payable | 47/48 | €642 | €642 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €83 | €215 | +€132 | +160% |
| Other operating charges | 640/8 | €594 | €613 | +€19 | +3.1% |
| Gross operating margin | 9900 | €2,847 | €3,781 | +€934 | +32.8% |
| Operating profit (loss) | 9901 | €2,170 | €2,953 | +€783 | +36.1% |
| Financial income | 75/76B | €60 | €4 | -€56 | -93.7% |
| Recurring financial income | 75 | €60 | €4 | -€56 | -93.7% |
| Financial charges | 65/66B | €137 | €150 | +€13 | +9.3% |
| Recurring financial charges | 65 | €137 | €150 | +€13 | +9.3% |
| Profit (loss) for the period before taxes | 9903 | €2,093 | €2,807 | +€714 | +34.1% |
| Income taxes | 67/77 | €646 | €1,336 | +€690 | +107% |
| Profit (loss) for the period | 9904 | €1,446 | €1,471 | +€24 | +1.7% |
| Profit (loss) for the period to be appropriated | 9905 | €1,446 | €1,471 | +€24 | +1.7% |
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 30 October 2026 via checked.be.