Jeroen Van Eeghem: what changed
What changed
Jeroen Van Eeghem
NACE 70.200, Business and other management consultancy
filed annual accounts (NBB)
Net result for the year
€97,977
2024 · €100,714-€2,737
Equity
€149,014
2024 · €341,395-€192,381
Cash
€273,303
2024 · €220,586+€52,717
Balance sheet total
€545,717
2024 · €510,789+€34,928
Largest movements
Assets
- Cash +€52,717
up €52,717 (+23.9%), from €220,586 to €273,303
mainly Other debts (+€245,945) and Net result for the year (+€97,977)
- Tangible fixed assets -€18,585
down €18,585 (-6.5%), from €284,534 to €265,949
of which Furniture and vehicles: -€10,324
Equity and liabilities
- Other debts +€245,945
new in 2025: €245,945
- Reserves -€192,381
down €192,381 (-58.9%), from €326,395 to €134,014
- Debts after one year -€15,088
down €15,088 (-12.8%), from €117,833 to €102,746
- Current portion of long-term debt -€8,837
down €8,837 (-36.9%), from €23,925 to €15,088
- Trade debts +€5,570
up €5,570 (+1,772%), from €314 to €5,885
Income statement
- Gross operating margin -€3,374
down €3,374 (-2.2%), from €154,140 to €150,766
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
€100,714
Gross operating margin
-€3,374
Depreciation
+€494
Other operating charges
-€654
Financial charges
+€660
Taxes
+€137
Result 2025
€97,977
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
+€366,999
Investment
€0
Financing
-€314,282
Cash 2024
€220,586
From operations (derived)
+€366,999
Net result for the year
+€97,977
Depreciation
+€18,585
Smaller working-capital items
-€1,079
Trade debts
+€5,570
Other debts
+€245,945
Financing
-€314,282
Debts after one year
-€15,088
Current portion of long-term debt
-€8,837
Contributions, distributions and other
-€290,357
Cash 2025
€273,303
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €510,789 | €545,717 | +€34,928 | +6.8% |
| Fixed assets | 21/28 | €284,534 | €265,949 | -€18,585 | -6.5% |
| Tangible fixed assets | 22/27 | €284,534 | €265,949 | -€18,585 | -6.5% |
| Land and buildings | 22 | €260,707 | €252,845 | -€7,862 | -3.0% |
| Plant, machinery and equipment | 23 | €3,150 | €2,752 | -€399 | -12.7% |
| Furniture and vehicles | 24 | €20,677 | €10,352 | -€10,324 | -49.9% |
| Current assets | 29/58 | €226,255 | €279,768 | +€53,513 | +23.7% |
| Amounts receivable within one year | 40/41 | €1,081 | €1,774 | +€693 | +64.1% |
| Trade receivables | 40 | €262 | - | -€262 | |
| Other amounts receivable | 41 | €819 | €1,774 | +€956 | +117% |
| Cash at bank and in hand | 54/58 | €220,586 | €273,303 | +€52,717 | +23.9% |
| Deferred charges and accrued income | 490/1 | €4,588 | €4,691 | +€103 | +2.2% |
| Total equity and liabilities | 10/49 | €510,789 | €545,717 | +€34,928 | +6.8% |
| Equity | 10/15 | €341,395 | €149,014 | -€192,381 | -56.4% |
| Contributions | 10/11 | €15,000 | €15,000 | = | 0.0% |
| Reserves | 13 | €326,395 | €134,014 | -€192,381 | -58.9% |
| Distributable reserves | 133 | €326,395 | €134,014 | -€192,381 | -58.9% |
| Amounts payable | 17/49 | €169,394 | €396,702 | +€227,308 | +134% |
| Amounts payable after more than one year | 17 | €117,833 | €102,746 | -€15,088 | -12.8% |
| Financial debts | 170/4 | €117,833 | €102,746 | -€15,088 | -12.8% |
| Amounts payable within one year | 42/48 | €50,978 | €293,093 | +€242,116 | +475% |
| Current portion of amounts payable after more than one year | 42 | €23,925 | €15,088 | -€8,837 | -36.9% |
| Trade debts | 44 | €314 | €5,885 | +€5,570 | +1,772% |
| Suppliers | 440/4 | €314 | €5,885 | +€5,570 | +1,772% |
| Taxes, remuneration and social security | 45 | €26,739 | €26,175 | -€563 | -2.1% |
| Taxes | 450/3 | €26,739 | €26,175 | -€563 | -2.1% |
| Other amounts payable | 47/48 | - | €245,945 | +€245,945 | |
| Accrued charges and deferred income | 492/3 | €583 | €863 | +€280 | +48.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,079 | €18,585 | -€494 | -2.6% |
| Other operating charges | 640/8 | €855 | €1,509 | +€654 | +76.5% |
| Gross operating margin | 9900 | €154,140 | €150,766 | -€3,374 | -2.2% |
| Operating profit (loss) | 9901 | €134,206 | €130,672 | -€3,534 | -2.6% |
| Financial charges | 65/66B | €5,311 | €4,650 | -€660 | -12.4% |
| Recurring financial charges | 65 | €5,311 | €4,650 | -€660 | -12.4% |
| Profit (loss) for the period before taxes | 9903 | €128,895 | €126,021 | -€2,874 | -2.2% |
| Income taxes | 67/77 | €28,181 | €28,044 | -€137 | -0.5% |
| Profit (loss) for the period | 9904 | €100,714 | €97,977 | -€2,737 | -2.7% |
| Profit (loss) for the period to be appropriated | 9905 | €100,714 | €97,977 | -€2,737 | -2.7% |
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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 6 November 2026 via checked.be.