GVANH 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.
GVANH Consulting
Largest movements
- Tangible fixed assets +€10,411
up €10,411 (+488%), from €2,135 to €12,546
- Cash +€4,483
up €4,483 (+5.0%), from €90,285 to €94,769
mainly Net result for the year (+€55,170) and Depreciation (+€2,022)
- Receivables within one year -€1,802
down €1,802 (-66.7%), from €2,702 to €901
of which Other amounts receivable: -€1,695
- Reserves +€55,170
up €55,170 (+133%), from €41,480 to €96,650
- Other debts -€39,920
down €39,920 (-100%), from €39,920 to €0
- Tax, wage and social debts -€3,349
down €3,349 (-28.9%), from €11,597 to €8,247
of which Taxes: -€3,509
- Gross operating margin -€2,454
down €2,454 (-3.2%), from €76,581 to €74,127
- Depreciation +€968
up €968 (+91.8%), from €1,054 to €2,022
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 | €95,454 | €108,469 | +€13,016 | +13.6% |
| Fixed assets | 21/28 | €2,135 | €12,546 | +€10,411 | +488% |
| Tangible fixed assets | 22/27 | €2,135 | €12,546 | +€10,411 | +488% |
| Furniture and vehicles | 24 | €2,135 | €12,546 | +€10,411 | +488% |
| Current assets | 29/58 | €93,319 | €95,924 | +€2,605 | +2.8% |
| Amounts receivable within one year | 40/41 | €2,702 | €901 | -€1,802 | -66.7% |
| Trade receivables | 40 | €156 | €50 | -€106 | -68.0% |
| Other amounts receivable | 41 | €2,546 | €851 | -€1,695 | -66.6% |
| Cash at bank and in hand | 54/58 | €90,285 | €94,769 | +€4,483 | +5.0% |
| Deferred charges and accrued income | 490/1 | €331 | €254 | -€77 | -23.2% |
| Total equity and liabilities | 10/49 | €95,454 | €108,469 | +€13,016 | +13.6% |
| Equity | 10/15 | €43,480 | €98,650 | +€55,170 | +127% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €41,480 | €96,650 | +€55,170 | +133% |
| Distributable reserves | 133 | €41,480 | €96,650 | +€55,170 | +133% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €51,974 | €9,819 | -€42,155 | -81.1% |
| Amounts payable within one year | 42/48 | €51,974 | €9,654 | -€42,320 | -81.4% |
| Trade debts | 44 | €457 | €1,407 | +€950 | +208% |
| Suppliers | 440/4 | €457 | €1,407 | +€950 | +208% |
| Taxes, remuneration and social security | 45 | €11,597 | €8,247 | -€3,349 | -28.9% |
| Taxes | 450/3 | €11,597 | €8,087 | -€3,509 | -30.3% |
| Remuneration and social security | 454/9 | - | €160 | +€160 | |
| Other amounts payable | 47/48 | €39,920 | €0 | -€39,920 | -100% |
| Accrued charges and deferred income | 492/3 | - | €165 | +€165 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,054 | €2,022 | +€968 | +91.8% |
| Other operating charges | 640/8 | €164 | €637 | +€473 | +288% |
| Gross operating margin | 9900 | €76,581 | €74,127 | -€2,454 | -3.2% |
| Operating profit (loss) | 9901 | €75,362 | €71,468 | -€3,894 | -5.2% |
| Financial income | 75/76B | €139 | €0 | -€139 | -100% |
| Recurring financial income | 75 | €139 | €0 | -€139 | -100% |
| Financial charges | 65/66B | €1,098 | €836 | -€262 | -23.9% |
| Recurring financial charges | 65 | €1,098 | €836 | -€262 | -23.9% |
| Profit (loss) for the period before taxes | 9903 | €74,403 | €70,632 | -€3,771 | -5.1% |
| Income taxes | 67/77 | €16,097 | €15,462 | -€635 | -3.9% |
| Profit (loss) for the period | 9904 | €58,306 | €55,170 | -€3,136 | -5.4% |
| Profit (loss) for the period to be appropriated | 9905 | €58,306 | €55,170 | -€3,136 | -5.4% |
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 19 October 2026 via checked.be.