Dominique Valcke: what changed
What changed
Dominique Valcke
NACE 70.200, Business and other management consultancy
filed annual accounts (NBB)
Net result for the year
€204,933
2024 · €509,233-€304,300
Equity
€2.3m
2024 · €2.1m+€204,933
Cash
€67,906
2024 · €60,348+€7,558
Balance sheet total
€4.0m
2024 · €3.8m+€237,403
Largest movements
Assets
- Current investments +€403,687
up €403,687 (+53.8%), from €750,000 to €1.2m
- Receivables within one year -€113,837
down €113,837 (-49.0%), from €232,320 to €118,483
- Tangible fixed assets -€59,943
down €59,943 (-2.2%), from €2.7m to €2.7m
Equity and liabilities
- Profit (loss) carried forward +€204,933
up €204,933 (+15.2%), from €1.3m to €1.6m
- Other debts +€42,126
up €42,126 (+2.9%), from €1.5m to €1.5m
Income statement
- Gross operating margin -€284,635
down €284,635 (-37.6%), from €756,381 to €471,746
- Financial charges +€79,755
up €79,755 (+18,955%), from €421 to €80,176
- Taxes -€56,459
down €56,459 (-29.0%), from €194,433 to €137,974
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
€509,233
Gross operating margin
-€284,635
Other operating charges
-€141
Financial income
+€3,772
Financial charges
-€79,755
Taxes
+€56,459
Result 2025
€204,933
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
+€411,183
Investment
-€403,625
Financing
€0
Cash 2024
€60,348
From operations (derived)
+€411,183
Net result for the year
+€204,933
Depreciation
+€59,943
Receivables within one year
+€113,837
Trade debts
-€5,077
Tax, wage and social debts
-€5,704
Other debts
+€42,126
Accrued charges and deferred income
+€1,126
Investment (derived)
-€403,625
Investment in fixed assets (net)
+€62
Current investments
-€403,687
Cash 2025
€67,906
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €3,769,492 | €4,006,896 | +€237,403 | +6.3% |
| Fixed assets | 21/28 | €2,726,824 | €2,666,820 | -€60,005 | -2.2% |
| Tangible fixed assets | 22/27 | €2,726,763 | €2,666,820 | -€59,943 | -2.2% |
| Land and buildings | 22 | €2,726,763 | €2,666,820 | -€59,943 | -2.2% |
| Financial fixed assets | 28 | €62 | - | -€62 | |
| Current assets | 29/58 | €1,042,668 | €1,340,076 | +€297,408 | +28.5% |
| Amounts receivable within one year | 40/41 | €232,320 | €118,483 | -€113,837 | -49.0% |
| Trade receivables | 40 | €232,320 | €118,483 | -€113,837 | -49.0% |
| Current investments | 50/53 | €750,000 | €1,153,687 | +€403,687 | +53.8% |
| Cash at bank and in hand | 54/58 | €60,348 | €67,906 | +€7,558 | +12.5% |
| Total equity and liabilities | 10/49 | €3,769,492 | €4,006,896 | +€237,403 | +6.3% |
| Equity | 10/15 | €2,062,724 | €2,267,657 | +€204,933 | +9.9% |
| Contributions | 10/11 | €120,000 | €120,000 | = | 0.0% |
| Reserves | 13 | €595,000 | €595,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €25,000 | €25,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €25,000 | €25,000 | = | 0.0% |
| Distributable reserves | 133 | €570,000 | €570,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,347,724 | €1,552,657 | +€204,933 | +15.2% |
| Amounts payable | 17/49 | €1,706,768 | €1,739,239 | +€32,471 | +1.9% |
| Amounts payable within one year | 42/48 | €1,706,768 | €1,738,112 | +€31,344 | +1.8% |
| Trade debts | 44 | €6,419 | €1,342 | -€5,077 | -79.1% |
| Suppliers | 440/4 | €6,419 | €1,342 | -€5,077 | -79.1% |
| Taxes, remuneration and social security | 45 | €232,279 | €226,575 | -€5,704 | -2.5% |
| Taxes | 450/3 | €232,279 | €226,575 | -€5,704 | -2.5% |
| Other amounts payable | 47/48 | €1,468,070 | €1,510,196 | +€42,126 | +2.9% |
| Accrued charges and deferred income | 492/3 | - | €1,126 | +€1,126 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €59,943 | €59,943 | = | 0.0% |
| Other operating charges | 640/8 | €4,837 | €4,978 | +€141 | +2.9% |
| Gross operating margin | 9900 | €756,381 | €471,746 | -€284,635 | -37.6% |
| Operating profit (loss) | 9901 | €691,602 | €406,826 | -€284,776 | -41.2% |
| Financial income | 75/76B | €12,485 | €16,257 | +€3,772 | +30.2% |
| Recurring financial income | 75 | €12,485 | €16,257 | +€3,772 | +30.2% |
| Financial charges | 65/66B | €421 | €80,176 | +€79,755 | +18,955% |
| Recurring financial charges | 65 | €421 | €80,176 | +€79,755 | +18,955% |
| Profit (loss) for the period before taxes | 9903 | €703,666 | €342,907 | -€360,759 | -51.3% |
| Income taxes | 67/77 | €194,433 | €137,974 | -€56,459 | -29.0% |
| Profit (loss) for the period | 9904 | €509,233 | €204,933 | -€304,300 | -59.8% |
| Profit (loss) for the period to be appropriated | 9905 | €509,233 | €204,933 | -€304,300 | -59.8% |
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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 3 November 2026 via checked.be.