Tom Verstraete Consulting: 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.
Tom Verstraete Consulting
Largest movements
- Cash +€54,467
up €54,467 (+66.4%), from €82,017 to €136,484
mainly Other debts (+€74,686) and Net result for the year (+€59,836)
- Receivables within one year -€12,109
down €12,109 (-89.4%), from €13,550 to €1,441
of which Trade receivables: -€12,089
- Other debts +€74,686
up €74,686 (+225%), from €33,131 to €107,816
- Trade debts -€14,693
down €14,693 (-89.5%), from €16,413 to €1,720
- Reserves -€10,164
down €10,164 (-43.2%), from €23,537 to €13,373
- Tax, wage and social debts -€8,000
down €8,000 (-23.4%), from €34,176 to €26,176
of which Taxes: -€8,000
- Gross operating margin -€1,262
down €1,262 (-1.5%), from €83,499 to €82,237
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 | €122,257 | €164,204 | +€41,947 | +34.3% |
| Fixed assets | 21/28 | €24,973 | €24,774 | -€198 | -0.8% |
| Tangible fixed assets | 22/27 | €24,973 | €24,774 | -€198 | -0.8% |
| Plant, machinery and equipment | 23 | - | €2,960 | +€2,960 | |
| Furniture and vehicles | 24 | €705 | €321 | -€383 | -54.4% |
| Other tangible fixed assets | 26 | €24,268 | €21,492 | -€2,775 | -11.4% |
| Current assets | 29/58 | €97,284 | €139,429 | +€42,145 | +43.3% |
| Amounts receivable within one year | 40/41 | €13,550 | €1,441 | -€12,109 | -89.4% |
| Trade receivables | 40 | €13,530 | €1,441 | -€12,089 | -89.4% |
| Other amounts receivable | 41 | €20 | €0 | -€20 | -100% |
| Cash at bank and in hand | 54/58 | €82,017 | €136,484 | +€54,467 | +66.4% |
| Deferred charges and accrued income | 490/1 | €1,717 | €1,504 | -€213 | -12.4% |
| Total equity and liabilities | 10/49 | €122,257 | €164,204 | +€41,947 | +34.3% |
| Equity | 10/15 | €38,537 | €28,373 | -€10,164 | -26.4% |
| Contributions | 10/11 | €15,000 | €15,000 | = | 0.0% |
| Reserves | 13 | €23,537 | €13,373 | -€10,164 | -43.2% |
| Distributable reserves | 133 | €23,537 | €13,373 | -€10,164 | -43.2% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €83,720 | €135,830 | +€52,110 | +62.2% |
| Amounts payable within one year | 42/48 | €83,720 | €135,830 | +€52,110 | +62.2% |
| Financial debts | 43 | - | €117 | +€117 | |
| Credit institutions | 430/8 | - | €117 | +€117 | |
| Trade debts | 44 | €16,413 | €1,720 | -€14,693 | -89.5% |
| Suppliers | 440/4 | €16,413 | €1,720 | -€14,693 | -89.5% |
| Taxes, remuneration and social security | 45 | €34,176 | €26,176 | -€8,000 | -23.4% |
| Taxes | 450/3 | €34,176 | €26,176 | -€8,000 | -23.4% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €33,131 | €107,816 | +€74,686 | +225% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,304 | €3,440 | +€136 | +4.1% |
| Other operating charges | 640/8 | €659 | €531 | -€128 | -19.4% |
| Gross operating margin | 9900 | €83,499 | €82,237 | -€1,262 | -1.5% |
| Operating profit (loss) | 9901 | €79,536 | €78,265 | -€1,271 | -1.6% |
| Financial income | 75/76B | €3 | €46 | +€43 | +1,319% |
| Recurring financial income | 75 | €3 | €46 | +€43 | +1,319% |
| Financial charges | 65/66B | €2,172 | €1,367 | -€805 | -37.1% |
| Recurring financial charges | 65 | €2,172 | €1,367 | -€805 | -37.1% |
| Profit (loss) for the period before taxes | 9903 | €77,367 | €76,944 | -€423 | -0.5% |
| Income taxes | 67/77 | €16,676 | €17,108 | +€432 | +2.6% |
| Profit (loss) for the period | 9904 | €60,691 | €59,836 | -€855 | -1.4% |
| Profit (loss) for the period to be appropriated | 9905 | €60,691 | €59,836 | -€855 | -1.4% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 31 October 2026 via checked.be.