P. VAN. H. Consult: 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.
P. VAN. H. Consult
Largest movements
- Intangible fixed assets -€28,286
down €28,286 (-16.7%), from €169,706 to €141,420
- Cash +€20,618
up €20,618 (+17.6%), from €117,029 to €137,647
mainly Net result for the year (+€61,875) and Tax, wage and social debts (+€29,676)
- Receivables within one year -€7,790
down €7,790 (-36.9%), from €21,124 to €13,334
of which Trade receivables: -€4,876
- Other debts -€105,978
down €105,978 (-52.5%), from €201,734 to €95,756
- Reserves +€61,875
up €61,875 (+98.9%), from €62,585 to €124,460
- Tax, wage and social debts +€29,676
up €29,676 (+101%), from €29,426 to €59,101
of which Taxes: +€26,659
No income-statement line moved by more than 1% of the activity.
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 | €307,983 | €292,461 | -€15,522 | -5.0% |
| Fixed assets | 21/28 | €169,766 | €141,480 | -€28,286 | -16.7% |
| Intangible fixed assets | 21 | €169,706 | €141,420 | -€28,286 | -16.7% |
| Financial fixed assets | 28 | €60 | €60 | = | 0.0% |
| Current assets | 29/58 | €138,217 | €150,981 | +€12,764 | +9.2% |
| Amounts receivable within one year | 40/41 | €21,124 | €13,334 | -€7,790 | -36.9% |
| Trade receivables | 40 | €18,210 | €13,334 | -€4,876 | -26.8% |
| Other amounts receivable | 41 | €2,914 | €0 | -€2,914 | -100% |
| Cash at bank and in hand | 54/58 | €117,029 | €137,647 | +€20,618 | +17.6% |
| Deferred charges and accrued income | 490/1 | €64 | €0 | -€64 | -100% |
| Total equity and liabilities | 10/49 | €307,983 | €292,461 | -€15,522 | -5.0% |
| Equity | 10/15 | €72,585 | €134,460 | +€61,875 | +85.2% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €62,585 | €124,460 | +€61,875 | +98.9% |
| Distributable reserves | 133 | €62,585 | €124,460 | +€61,875 | +98.9% |
| Amounts payable | 17/49 | €235,398 | €158,001 | -€77,397 | -32.9% |
| Amounts payable within one year | 42/48 | €235,332 | €157,468 | -€77,864 | -33.1% |
| Trade debts | 44 | €4,172 | €2,611 | -€1,561 | -37.4% |
| Suppliers | 440/4 | €4,172 | €2,611 | -€1,561 | -37.4% |
| Taxes, remuneration and social security | 45 | €29,426 | €59,101 | +€29,676 | +101% |
| Taxes | 450/3 | €26,445 | €53,104 | +€26,659 | +101% |
| Remuneration and social security | 454/9 | €2,981 | €5,998 | +€3,017 | +101% |
| Other amounts payable | 47/48 | €201,734 | €95,756 | -€105,978 | -52.5% |
| Accrued charges and deferred income | 492/3 | €66 | €532 | +€467 | +710% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €28,294 | €28,286 | -€8 | 0.0% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €115,451 | €114,623 | -€828 | -0.7% |
| Operating profit (loss) | 9901 | €86,769 | €85,938 | -€832 | -1.0% |
| Financial charges | 65/66B | €50 | €68 | +€18 | +35.4% |
| Recurring financial charges | 65 | €50 | €68 | +€18 | +35.4% |
| Profit (loss) for the period before taxes | 9903 | €86,719 | €85,870 | -€849 | -1.0% |
| Income taxes | 67/77 | €24,135 | €23,995 | -€140 | -0.6% |
| Profit (loss) for the period | 9904 | €62,585 | €61,875 | -€710 | -1.1% |
| Profit (loss) for the period to be appropriated | 9905 | €62,585 | €61,875 | -€710 | -1.1% |
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 25 October 2026 via checked.be.