PROF. VAN RAEMDONCK CONSULTANCY: what changed
PROF. VAN RAEMDONCK CONSULTANCY
Largest movements
- Current investments +€42,027
new in 2025: €42,027
- Cash -€28,698
down €28,698 (-37.8%), from €75,842 to €47,144
mainly Current investments (-€42,027) and Tax, wage and social debts (-€8,272)
- Receivables within one year +€3,322
up €3,322 (+275%), from €1,210 to €4,532
of which Other amounts receivable: +€3,322
- Deferred charges and accrued income +€1,131
up €1,131 (+566%), from €200 to €1,331
- Reserves +€24,817
up €24,817 (+41.7%), from €59,521 to €84,338
- Tax, wage and social debts -€8,272
down €8,272 (-51.1%), from €16,203 to €7,931
- Gross operating margin -€43,239
down €43,239 (-56.2%), from €76,941 to €33,701
- Taxes -€6,379
down €6,379 (-40.2%), from €15,873 to €9,494
- Financial income +€3,286
up €3,286 (+1,622%), from €203 to €3,488
- Financial charges +€1,355
up €1,355 (+1,223%), from €111 to €1,465
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €79,239 | €96,468 | +€17,229 | +21.7% |
| Formation expenses | 20 | €1,987 | €1,434 | -€553 | -27.8% |
| Current assets | 29/58 | €77,252 | €95,034 | +€17,782 | +23.0% |
| Amounts receivable within one year | 40/41 | €1,210 | €4,532 | +€3,322 | +275% |
| Trade receivables | 40 | €1,210 | €1,210 | = | 0.0% |
| Other amounts receivable | 41 | - | €3,322 | +€3,322 | |
| Current investments | 50/53 | - | €42,027 | +€42,027 | |
| Cash at bank and in hand | 54/58 | €75,842 | €47,144 | -€28,698 | -37.8% |
| Deferred charges and accrued income | 490/1 | €200 | €1,331 | +€1,131 | +566% |
| Total equity and liabilities | 10/49 | €79,239 | €96,468 | +€17,229 | +21.7% |
| Equity | 10/15 | €61,521 | €86,338 | +€24,817 | +40.3% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €59,521 | €84,338 | +€24,817 | +41.7% |
| Distributable reserves | 133 | €59,521 | €84,338 | +€24,817 | +41.7% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €17,717 | €10,130 | -€7,588 | -42.8% |
| Amounts payable within one year | 42/48 | €17,717 | €10,130 | -€7,588 | -42.8% |
| Trade debts | 44 | €913 | €1,597 | +€684 | +75.0% |
| Suppliers | 440/4 | €913 | €1,597 | +€684 | +75.0% |
| Taxes, remuneration and social security | 45 | €16,203 | €7,931 | -€8,272 | -51.1% |
| Taxes | 450/3 | €16,203 | €7,931 | -€8,272 | -51.1% |
| Other amounts payable | 47/48 | €602 | €602 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €778 | €553 | -€225 | -29.0% |
| Gross operating margin | 9900 | €76,941 | €33,701 | -€43,239 | -56.2% |
| Operating profit (loss) | 9901 | €76,162 | €33,148 | -€43,014 | -56.5% |
| Financial income | 75/76B | €203 | €3,488 | +€3,286 | +1,622% |
| Recurring financial income | 75 | €203 | €3,488 | +€3,286 | +1,622% |
| Financial charges | 65/66B | €111 | €1,465 | +€1,355 | +1,223% |
| Recurring financial charges | 65 | €111 | €1,465 | +€1,355 | +1,223% |
| Profit (loss) for the period before taxes | 9903 | €76,254 | €35,171 | -€41,083 | -53.9% |
| Income taxes | 67/77 | €15,873 | €9,494 | -€6,379 | -40.2% |
| Profit (loss) for the period | 9904 | €60,381 | €25,677 | -€34,704 | -57.5% |
| Profit (loss) for the period to be appropriated | 9905 | €60,381 | €25,677 | -€34,704 | -57.5% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.