HANS VAN BAVEL: what changed
What changed
HANS VAN BAVEL
NACE 70.200, Business and other management consultancy
filed annual accounts (NBB)
Net result for the year
€905,333
2024 · €1.0m-€101,741
Equity
€5.3m
2024 · €5.1m+€265,506
Cash
€1.9m
2024 · €1.3m+€586,884
Balance sheet total
€5.4m
2024 · €5.1m+€253,791
Largest movements
Assets
- Cash +€586,884
up €586,884 (+45.2%), from €1.3m to €1.9m
mainly Net result for the year (+€905,333) and Receivables within one year (+€503,896)
- Receivables within one year -€503,896
down €503,896 (-98.6%), from €511,220 to €7,324
of which Trade receivables: -€503,896
- Current investments +€204,876
up €204,876 (+6.7%), from €3.0m to €3.3m
Equity and liabilities
- Reserves +€265,506
up €265,506 (+5.2%), from €5.1m to €5.3m
Income statement
- Gross operating margin -€168,931
down €168,931 (-12.1%), from €1.4m to €1.2m
- Taxes -€47,549
down €47,549 (-10.2%), from €465,920 to €418,371
- Financial income +€40,399
up €40,399 (+37.8%), from €106,794 to €147,193
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
€1.0m
Gross operating margin
-€168,931
Depreciation
-€11,600
Other operating charges
-€34
Financial income
+€40,399
Financial charges
-€9,125
Taxes
+€47,549
Result 2025
€905,333
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
+€1.4m
Investment
-€208,209
Financing
-€639,827
Cash 2024
€1.3m
From operations (derived)
+€1.4m
Net result for the year
+€905,333
Depreciation
+€37,451
Receivables within one year
+€503,896
Smaller working-capital items
-€85
Tax, wage and social debts
-€11,674
Investment (derived)
-€208,209
Investment in fixed assets (net)
-€3,333
Current investments
-€204,876
Financing
-€639,827
Contributions, distributions and other
-€639,827
Cash 2025
€1.9m
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €5,141,596 | €5,395,386 | +€253,791 | +4.9% |
| Fixed assets | 21/28 | €283,951 | €249,834 | -€34,118 | -12.0% |
| Tangible fixed assets | 22/27 | €163,600 | €129,483 | -€34,118 | -20.9% |
| Land and buildings | 22 | €13,542 | €11,379 | -€2,162 | -16.0% |
| Plant, machinery and equipment | 23 | - | €2,794 | +€2,794 | |
| Furniture and vehicles | 24 | €150,059 | €115,309 | -€34,749 | -23.2% |
| Financial fixed assets | 28 | €120,351 | €120,351 | = | 0.0% |
| Current assets | 29/58 | €4,857,644 | €5,145,553 | +€287,908 | +5.9% |
| Amounts receivable within one year | 40/41 | €511,220 | €7,324 | -€503,896 | -98.6% |
| Trade receivables | 40 | €503,896 | - | -€503,896 | |
| Other amounts receivable | 41 | €7,324 | €7,324 | = | 0.0% |
| Current investments | 50/53 | €3,046,611 | €3,251,487 | +€204,876 | +6.7% |
| Cash at bank and in hand | 54/58 | €1,299,261 | €1,886,145 | +€586,884 | +45.2% |
| Deferred charges and accrued income | 490/1 | €552 | €596 | +€44 | +8.0% |
| Total equity and liabilities | 10/49 | €5,141,596 | €5,395,386 | +€253,791 | +4.9% |
| Equity | 10/15 | €5,084,318 | €5,349,824 | +€265,506 | +5.2% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €5,071,918 | €5,337,424 | +€265,506 | +5.2% |
| Distributable reserves | 133 | €5,071,918 | €5,337,424 | +€265,506 | +5.2% |
| Amounts payable | 17/49 | €57,278 | €45,562 | -€11,716 | -20.5% |
| Amounts payable within one year | 42/48 | €57,278 | €45,562 | -€11,716 | -20.5% |
| Trade debts | 44 | €197 | €153 | -€44 | -22.3% |
| Suppliers | 440/4 | €197 | €153 | -€44 | -22.3% |
| Taxes, remuneration and social security | 45 | €54,566 | €42,892 | -€11,674 | -21.4% |
| Taxes | 450/3 | €54,566 | €42,892 | -€11,674 | -21.4% |
| Other amounts payable | 47/48 | €2,515 | €2,518 | +€3 | +0.1% |
| Non-recurring operating income | 76A | €30,000 | - | -€30,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €25,851 | €37,451 | +€11,600 | +44.9% |
| Other operating charges | 640/8 | €1,053 | €1,086 | +€34 | +3.2% |
| Gross operating margin | 9900 | €1,395,176 | €1,226,246 | -€168,931 | -12.1% |
| Operating profit (loss) | 9901 | €1,368,273 | €1,187,709 | -€180,564 | -13.2% |
| Financial income | 75/76B | €106,794 | €147,193 | +€40,399 | +37.8% |
| Recurring financial income | 75 | €106,794 | €147,193 | +€40,399 | +37.8% |
| Financial charges | 65/66B | €2,072 | €11,197 | +€9,125 | +440% |
| Recurring financial charges | 65 | €2,072 | €11,197 | +€9,125 | +440% |
| Profit (loss) for the period before taxes | 9903 | €1,472,994 | €1,323,704 | -€149,290 | -10.1% |
| Income taxes | 67/77 | €465,920 | €418,371 | -€47,549 | -10.2% |
| Profit (loss) for the period | 9904 | €1,007,074 | €905,333 | -€101,741 | -10.1% |
| Profit (loss) for the period to be appropriated | 9905 | €1,007,074 | €905,333 | -€101,741 | -10.1% |
Next steps
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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.