Van Aerde 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.
Van Aerde Consulting
Largest movements
- Tangible fixed assets +€9,996
up €9,996 (+19.5%), from €51,364 to €61,360
of which Furniture and vehicles: +€8,001
- Cash +€7,658
up €7,658 (+42.6%), from €17,970 to €25,629
mainly Depreciation (+€21,913) and Net result for the year (+€9,879)
- Receivables within one year -€4,849
down €4,849 (-36.4%), from €13,316 to €8,467
of which Trade receivables: -€4,849
- Reserves +€9,879
up €9,879 (+13.4%), from €73,701 to €83,580
- Tax, wage and social debts +€2,724
up €2,724 (+81.2%), from €3,354 to €6,078
- Turnover -€77,660
no longer reported in 2025 (was €77,660)
- Purchases and services -€33,471
no longer reported in 2025 (was €33,471)
- Depreciation +€9,822
up €9,822 (+81.2%), from €12,091 to €21,913
- Gross operating margin -€9,632
down €9,632 (-21.7%), from €44,333 to €34,700
- Taxes -€3,899
down €3,899 (-58.4%), from €6,673 to €2,774
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 | €83,732 | €96,635 | +€12,902 | +15.4% |
| Fixed assets | 21/28 | €51,364 | €61,360 | +€9,996 | +19.5% |
| Tangible fixed assets | 22/27 | €51,364 | €61,360 | +€9,996 | +19.5% |
| Plant, machinery and equipment | 23 | €11,547 | €13,542 | +€1,995 | +17.3% |
| Furniture and vehicles | 24 | €39,817 | €47,818 | +€8,001 | +20.1% |
| Current assets | 29/58 | €32,368 | €35,274 | +€2,906 | +9.0% |
| Amounts receivable within one year | 40/41 | €13,316 | €8,467 | -€4,849 | -36.4% |
| Trade receivables | 40 | €10,990 | €6,140 | -€4,849 | -44.1% |
| Other amounts receivable | 41 | €2,327 | €2,327 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €17,970 | €25,629 | +€7,658 | +42.6% |
| Deferred charges and accrued income | 490/1 | €1,082 | €1,179 | +€97 | +8.9% |
| Total equity and liabilities | 10/49 | €83,732 | €96,635 | +€12,902 | +15.4% |
| Equity | 10/15 | €78,701 | €88,580 | +€9,879 | +12.6% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €73,701 | €83,580 | +€9,879 | +13.4% |
| Distributable reserves | 133 | €73,701 | €83,580 | +€9,879 | +13.4% |
| Amounts payable | 17/49 | €5,031 | €8,054 | +€3,023 | +60.1% |
| Amounts payable within one year | 42/48 | €5,031 | €8,054 | +€3,023 | +60.1% |
| Trade debts | 44 | €213 | €0 | -€213 | -100% |
| Suppliers | 440/4 | €213 | €0 | -€213 | -100% |
| Taxes, remuneration and social security | 45 | €3,354 | €6,078 | +€2,724 | +81.2% |
| Taxes | 450/3 | €3,354 | €6,078 | +€2,724 | +81.2% |
| Other amounts payable | 47/48 | €1,464 | €1,977 | +€512 | +35.0% |
| Turnover | 70 | €77,660 | - | -€77,660 | |
| Goods, raw materials, services and sundry goods | 60/61 | €33,471 | - | -€33,471 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,091 | €21,913 | +€9,822 | +81.2% |
| Other operating charges | 640/8 | €542 | €63 | -€478 | -88.3% |
| Gross operating margin | 9900 | €44,333 | €34,700 | -€9,632 | -21.7% |
| Operating profit (loss) | 9901 | €31,700 | €12,724 | -€18,976 | -59.9% |
| Financial income | 75/76B | €1 | €0 | -€0 | -98.0% |
| Recurring financial income | 75 | €1 | €0 | -€0 | -98.0% |
| Financial charges | 65/66B | €0 | €70 | +€70 | +704,000% |
| Recurring financial charges | 65 | €0 | €70 | +€70 | +704,000% |
| Profit (loss) for the period before taxes | 9903 | €31,701 | €12,653 | -€19,047 | -60.1% |
| Income taxes | 67/77 | €6,673 | €2,774 | -€3,899 | -58.4% |
| Profit (loss) for the period | 9904 | €25,027 | €9,879 | -€15,148 | -60.5% |
| Profit (loss) for the period to be appropriated | 9905 | €25,027 | €9,879 | -€15,148 | -60.5% |
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 17 October 2026 via checked.be.