INFIRMIER VAN DAELE P.: what changed
What changed
INFIRMIER VAN DAELE P.
NACE 70.200, Business and other management consultancy
filed annual accounts (NBB)
Net result for the year
€2,630
2024 · €1,058+€1,572
Equity
€404,955
2024 · €402,325+€2,630
Cash
€67,585
2024 · €52,008+€15,576
Balance sheet total
€447,192
2024 · €460,460-€13,268
Largest movements
Assets
- Tangible fixed assets -€19,324
down €19,324 (-4.9%), from €391,762 to €372,438
of which Land and buildings: -€18,852
- Cash +€15,576
up €15,576 (+29.9%), from €52,008 to €67,585
mainly Depreciation (+€19,324) and Receivables within one year (+€10,293)
- Receivables within one year -€10,293
down €10,293 (-69.0%), from €14,916 to €4,623
Equity and liabilities
- Current portion of long-term debt -€12,711
down €12,711 (-92.6%), from €13,722 to €1,011
Income statement
- Financial charges -€947
down €947 (-27.2%), from €3,481 to €2,535
- Gross operating margin +€667
up €667 (+2.1%), from €31,521 to €32,188
- Taxes +€370
up €370 (+9.6%), from €3,847 to €4,216
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
€1,058
Gross operating margin
+€667
Depreciation
+€176
Other operating charges
-€110
Financial income
+€262
Financial charges
+€947
Taxes
-€370
Result 2025
€2,630
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
+€28,355
Investment
€0
Financing
-€12,779
Cash 2024
€52,008
From operations (derived)
+€28,355
Net result for the year
+€2,630
Depreciation
+€19,324
Receivables within one year
+€10,293
Deferred charges and accrued income
-€772
Provisions
-€2,060
Trade debts
-€1,831
Tax, wage and social debts
+€771
Financing
-€12,779
Current portion of long-term debt
-€12,711
Short-term financial debts
-€68
Cash 2025
€67,585
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €460,460 | €447,192 | -€13,268 | -2.9% |
| Fixed assets | 21/28 | €392,258 | €372,934 | -€19,324 | -4.9% |
| Tangible fixed assets | 22/27 | €391,762 | €372,438 | -€19,324 | -4.9% |
| Land and buildings | 22 | €390,800 | €371,948 | -€18,852 | -4.8% |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Furniture and vehicles | 24 | €962 | €490 | -€472 | -49.1% |
| Financial fixed assets | 28 | €496 | €496 | = | 0.0% |
| Current assets | 29/58 | €68,203 | €74,258 | +€6,056 | +8.9% |
| Amounts receivable within one year | 40/41 | €14,916 | €4,623 | -€10,293 | -69.0% |
| Other amounts receivable | 41 | €14,916 | €4,623 | -€10,293 | -69.0% |
| Cash at bank and in hand | 54/58 | €52,008 | €67,585 | +€15,576 | +29.9% |
| Deferred charges and accrued income | 490/1 | €1,278 | €2,051 | +€772 | +60.4% |
| Total equity and liabilities | 10/49 | €460,460 | €447,192 | -€13,268 | -2.9% |
| Equity | 10/15 | €402,325 | €404,955 | +€2,630 | +0.7% |
| Contributions | 10/11 | €6,205 | €6,205 | = | 0.0% |
| Reserves | 13 | €396,120 | €398,750 | +€2,630 | +0.7% |
| Tax-exempt reserves | 132 | €61,960 | €57,960 | -€4,000 | -6.5% |
| Distributable reserves | 133 | €334,160 | €340,790 | +€6,630 | +2.0% |
| Provisions and deferred taxes | 16 | €35,020 | €32,960 | -€2,060 | -5.9% |
| Deferred taxes | 168 | €35,020 | €32,960 | -€2,060 | -5.9% |
| Amounts payable | 17/49 | €23,115 | €9,277 | -€13,838 | -59.9% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €23,115 | €9,277 | -€13,838 | -59.9% |
| Current portion of amounts payable after more than one year | 42 | €13,722 | €1,011 | -€12,711 | -92.6% |
| Financial debts | 43 | €68 | €0 | -€68 | -100% |
| Credit institutions | 430/8 | €68 | €0 | -€68 | -100% |
| Trade debts | 44 | €7,909 | €6,078 | -€1,831 | -23.1% |
| Suppliers | 440/4 | €7,909 | €6,078 | -€1,831 | -23.1% |
| Taxes, remuneration and social security | 45 | €1,417 | €2,188 | +€771 | +54.4% |
| Taxes | 450/3 | €1,417 | €2,188 | +€771 | +54.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,500 | €19,324 | -€176 | -0.9% |
| Other operating charges | 640/8 | €6,013 | €6,123 | +€110 | +1.8% |
| Gross operating margin | 9900 | €31,521 | €32,188 | +€667 | +2.1% |
| Operating profit (loss) | 9901 | €6,007 | €6,741 | +€733 | +12.2% |
| Financial income | 75/76B | €318 | €581 | +€262 | +82.3% |
| Recurring financial income | 75 | €318 | €581 | +€262 | +82.3% |
| Financial charges | 65/66B | €3,481 | €2,535 | -€947 | -27.2% |
| Recurring financial charges | 65 | €3,481 | €2,535 | -€947 | -27.2% |
| Profit (loss) for the period before taxes | 9903 | €2,845 | €4,787 | +€1,942 | +68.3% |
| Transfer from deferred taxes | 780 | €2,060 | €2,060 | = | 0.0% |
| Income taxes | 67/77 | €3,847 | €4,216 | +€370 | +9.6% |
| Profit (loss) for the period | 9904 | €1,058 | €2,630 | +€1,572 | +149% |
| Transfer from tax-exempt reserves | 789 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €5,058 | €6,630 | +€1,572 | +31.1% |
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 7 November 2026 via checked.be.