Gorik VdB Consulting: 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.
Gorik VdB Consulting
Largest movements
- Cash -€39,440
down €39,440 (-51.9%), from €76,024 to €36,584
mainly Contributions, distributions and other (-€55,691) and Tax, wage and social debts (-€16,595)
- Receivables within one year -€4,586
down €4,586 (-33.7%), from €13,619 to €9,033
of which Trade receivables: -€13,614
- Tangible fixed assets -€2,281
down €2,281 (-50.8%), from €4,493 to €2,212
of which Furniture and vehicles: -€2,130
- Reserves -€31,587
down €31,587 (-56.7%), from €55,691 to €24,104
- Tax, wage and social debts -€16,595
down €16,595 (-68.3%), from €24,284 to €7,689
- Other debts +€1,395
up €1,395 (+13.4%), from €10,417 to €11,812
- Gross operating margin -€43,742
down €43,742 (-55.8%), from €78,444 to €34,702
- Taxes -€9,845
down €9,845 (-58.5%), from €16,817 to €6,972
- Depreciation -€2,377
down €2,377 (-51.0%), from €4,658 to €2,281
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 | €94,493 | €48,193 | -€46,300 | -49.0% |
| Fixed assets | 21/28 | €4,493 | €2,212 | -€2,281 | -50.8% |
| Tangible fixed assets | 22/27 | €4,493 | €2,212 | -€2,281 | -50.8% |
| Plant, machinery and equipment | 23 | €1,354 | €1,203 | -€150 | -11.1% |
| Furniture and vehicles | 24 | €3,140 | €1,009 | -€2,130 | -67.9% |
| Current assets | 29/58 | €90,000 | €45,981 | -€44,019 | -48.9% |
| Amounts receivable within one year | 40/41 | €13,619 | €9,033 | -€4,586 | -33.7% |
| Trade receivables | 40 | €13,614 | - | -€13,614 | |
| Other amounts receivable | 41 | €5 | €9,033 | +€9,028 | +180,562% |
| Cash at bank and in hand | 54/58 | €76,024 | €36,584 | -€39,440 | -51.9% |
| Deferred charges and accrued income | 490/1 | €357 | €364 | +€7 | +2.0% |
| Total equity and liabilities | 10/49 | €94,493 | €48,193 | -€46,300 | -49.0% |
| Equity | 10/15 | €58,191 | €26,604 | -€31,587 | -54.3% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €55,691 | €24,104 | -€31,587 | -56.7% |
| Distributable reserves | 133 | €55,691 | €24,104 | -€31,587 | -56.7% |
| Amounts payable | 17/49 | €36,302 | €21,589 | -€14,713 | -40.5% |
| Amounts payable within one year | 42/48 | €35,788 | €20,304 | -€15,484 | -43.3% |
| Trade debts | 44 | €1,088 | €804 | -€284 | -26.1% |
| Suppliers | 440/4 | €1,088 | €804 | -€284 | -26.1% |
| Taxes, remuneration and social security | 45 | €24,284 | €7,689 | -€16,595 | -68.3% |
| Taxes | 450/3 | €24,284 | €7,689 | -€16,595 | -68.3% |
| Other amounts payable | 47/48 | €10,417 | €11,812 | +€1,395 | +13.4% |
| Accrued charges and deferred income | 492/3 | €514 | €1,285 | +€771 | +150% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,658 | €2,281 | -€2,377 | -51.0% |
| Other operating charges | 640/8 | €1,251 | €1,196 | -€56 | -4.4% |
| Gross operating margin | 9900 | €78,444 | €34,702 | -€43,742 | -55.8% |
| Operating profit (loss) | 9901 | €72,535 | €31,225 | -€41,310 | -57.0% |
| Financial charges | 65/66B | €74 | €150 | +€76 | +103% |
| Recurring financial charges | 65 | €74 | €150 | +€76 | +103% |
| Profit (loss) for the period before taxes | 9903 | €72,461 | €31,076 | -€41,386 | -57.1% |
| Income taxes | 67/77 | €16,817 | €6,972 | -€9,845 | -58.5% |
| Profit (loss) for the period | 9904 | €55,644 | €24,104 | -€31,540 | -56.7% |
| Profit (loss) for the period to be appropriated | 9905 | €55,644 | €24,104 | -€31,540 | -56.7% |
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 27 October 2026 via checked.be.