FISCALITEIT & CONSULT VANORBEEK: what changed
FISCALITEIT & CONSULT VANORBEEK
Largest movements
- Cash +€81,325
up €81,325 (+19.4%), from €420,093 to €501,418
mainly Net result for the year (+€127,179) and Receivables within one year (+€71,248)
- Receivables within one year -€71,248
down €71,248 (-63.9%), from €111,550 to €40,302
of which Other amounts receivable: -€69,790
- Tangible fixed assets -€27,870
down €27,870 (-12.0%), from €232,927 to €205,057
of which Furniture and vehicles: -€14,198
- Debts after one year -€41,822
down €41,822 (-26.3%), from €158,773 to €116,951
- Tax, wage and social debts +€28,744
up €28,744 (+32.0%), from €89,727 to €118,471
of which Taxes: +€20,996
- Reserves -€27,559
down €27,559 (-3.2%), from €865,131 to €837,572
of which Distributable reserves: -€27,559
- Current portion of long-term debt +€20,153
new in 2025: €20,153
- Gross operating margin -€32,752
down €32,752 (-9.1%), from €358,734 to €325,982
- Financial income -€31,681
down €31,681 (-82.8%), from €38,259 to €6,579
- Taxes -€19,621
down €19,621 (-26.8%), from €73,318 to €53,697
- Other operating charges +€5,320
up €5,320 (+125%), from €4,247 to €9,567
- Staff costs +€4,445
up €4,445 (+4.1%), from €107,134 to €111,579
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
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,152,308 | €1,134,012 | -€18,296 | -1.6% |
| Fixed assets | 21/28 | €232,927 | €205,057 | -€27,870 | -12.0% |
| Tangible fixed assets | 22/27 | €232,927 | €205,057 | -€27,870 | -12.0% |
| Land and buildings | 22 | €96,214 | €96,214 | = | 0.0% |
| Plant, machinery and equipment | 23 | €2,506 | €1,190 | -€1,316 | -52.5% |
| Furniture and vehicles | 24 | €25,425 | €11,227 | -€14,198 | -55.8% |
| Other tangible fixed assets | 26 | €108,781 | €96,425 | -€12,356 | -11.4% |
| Current assets | 29/58 | €919,381 | €928,955 | +€9,574 | +1.0% |
| Amounts receivable within one year | 40/41 | €111,550 | €40,302 | -€71,248 | -63.9% |
| Trade receivables | 40 | €40,975 | €39,516 | -€1,458 | -3.6% |
| Other amounts receivable | 41 | €70,576 | €785 | -€69,790 | -98.9% |
| Current investments | 50/53 | €382,365 | €383,849 | +€1,484 | +0.4% |
| Cash at bank and in hand | 54/58 | €420,093 | €501,418 | +€81,325 | +19.4% |
| Deferred charges and accrued income | 490/1 | €5,373 | €3,386 | -€1,987 | -37.0% |
| Total equity and liabilities | 10/49 | €1,152,308 | €1,134,012 | -€18,296 | -1.6% |
| Equity | 10/15 | €883,731 | €856,172 | -€27,559 | -3.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €865,131 | €837,572 | -€27,559 | -3.2% |
| Tax-exempt reserves | 132 | €255 | €255 | = | 0.0% |
| Distributable reserves | 133 | €864,876 | €837,317 | -€27,559 | -3.2% |
| Amounts payable | 17/49 | €268,577 | €277,840 | +€9,263 | +3.4% |
| Amounts payable after more than one year | 17 | €158,773 | €116,951 | -€41,822 | -26.3% |
| Financial debts | 170/4 | €158,773 | €116,951 | -€41,822 | -26.3% |
| Amounts payable within one year | 42/48 | €109,167 | €155,849 | +€46,682 | +42.8% |
| Current portion of amounts payable after more than one year | 42 | - | €20,153 | +€20,153 | |
| Trade debts | 44 | €5,941 | €3,006 | -€2,935 | -49.4% |
| Suppliers | 440/4 | €5,941 | €3,006 | -€2,935 | -49.4% |
| Taxes, remuneration and social security | 45 | €89,727 | €118,471 | +€28,744 | +32.0% |
| Taxes | 450/3 | €78,573 | €99,569 | +€20,996 | +26.7% |
| Remuneration and social security | 454/9 | €11,153 | €18,902 | +€7,748 | +69.5% |
| Other amounts payable | 47/48 | €13,500 | €14,219 | +€719 | +5.3% |
| Accrued charges and deferred income | 492/3 | €636 | €5,040 | +€4,404 | +692% |
| Remuneration, social security and pensions | 62 | €107,134 | €111,579 | +€4,445 | +4.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €29,388 | €28,826 | -€562 | -1.9% |
| Other operating charges | 640/8 | €4,247 | €9,567 | +€5,320 | +125% |
| Non-recurring operating charges | 66A | €8,389 | €9 | -€8,380 | -99.9% |
| Gross operating margin | 9900 | €358,734 | €325,982 | -€32,752 | -9.1% |
| Operating profit (loss) | 9901 | €209,577 | €176,002 | -€33,575 | -16.0% |
| Financial income | 75/76B | €38,259 | €6,579 | -€31,681 | -82.8% |
| Recurring financial income | 75 | €38,259 | €6,579 | -€31,681 | -82.8% |
| Financial charges | 65/66B | -€347 | €1,704 | +€2,051 | |
| Recurring financial charges | 65 | -€347 | €1,704 | +€2,051 | |
| Profit (loss) for the period before taxes | 9903 | €248,183 | €180,876 | -€67,306 | -27.1% |
| Income taxes | 67/77 | €73,318 | €53,697 | -€19,621 | -26.8% |
| Profit (loss) for the period | 9904 | €174,865 | €127,179 | -€47,685 | -27.3% |
| Profit (loss) for the period to be appropriated | 9905 | €174,865 | €127,179 | -€47,685 | -27.3% |
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 5 November 2026 via checked.be.