VAN ASSCHE 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 ASSCHE CONSULTING
Largest movements
- Cash +€43,900
up €43,900 (+22.4%), from €195,896 to €239,796
mainly Net result for the year (+€49,181) and Debts within one year (+€20,477)
- Receivables within one year +€30,058
up €30,058 (+120%), from €25,076 to €55,134
- Tangible fixed assets -€4,301
down €4,301 (-50.5%), from €8,520 to €4,219
- Reserves +€49,181
up €49,181 (+23.0%), from €213,751 to €262,932
of which Distributable reserves: +€249,166
- Debts within one year +€20,477
up €20,477 (+613%), from €3,340 to €23,817
of which Tax, wage and social debts: +€21,931
- Gross operating margin +€56,461
up €56,461 (+409%), from €13,822 to €70,283
- Taxes +€11,837
up €11,837 (+432%), from €2,740 to €14,577
- Financial charges +€720
new in 2021: €720
From the 2020 result to the 2021 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 2020 and 2021 balance sheets and the 2021 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2020 | 2021 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €229,492 | €299,149 | +€69,657 | +30.4% |
| Fixed assets | 21/28 | €8,520 | €4,219 | -€4,301 | -50.5% |
| Tangible fixed assets | 22/27 | €8,520 | €4,219 | -€4,301 | -50.5% |
| Furniture and vehicles | 24 | - | €4,219 | +€4,219 | |
| Current assets | 29/58 | €220,972 | €294,930 | +€73,958 | +33.5% |
| Amounts receivable within one year | 40/41 | €25,076 | €55,134 | +€30,058 | +120% |
| Other amounts receivable | 41 | - | €55,134 | +€55,134 | |
| Cash at bank and in hand | 54/58 | €195,896 | €239,796 | +€43,900 | +22.4% |
| Total equity and liabilities | 10/49 | €229,492 | €299,149 | +€69,657 | +30.4% |
| Equity | 10/15 | €226,151 | €275,332 | +€49,181 | +21.7% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Capital | 10 | - | €12,400 | +€12,400 | |
| Issued capital | 100 | - | €19,000 | +€19,000 | |
| Uncalled capital | 101 | - | €6,600 | +€6,600 | |
| Reserves | 13 | €213,751 | €262,932 | +€49,181 | +23.0% |
| Non-distributable reserves | 130/1 | - | €1,900 | +€1,900 | |
| Legal reserve | 130 | - | €1,900 | +€1,900 | |
| Tax-exempt reserves | 132 | - | €11,866 | +€11,866 | |
| Distributable reserves | 133 | - | €249,166 | +€249,166 | |
| Amounts payable | 17/49 | €3,340 | €23,817 | +€20,477 | +613% |
| Amounts payable within one year | 42/48 | €3,340 | €23,817 | +€20,477 | +613% |
| Trade debts | 44 | - | €1,886 | +€1,886 | |
| Suppliers | 440/4 | - | €1,886 | +€1,886 | |
| Taxes, remuneration and social security | 45 | - | €21,931 | +€21,931 | |
| Taxes | 450/3 | - | €21,931 | +€21,931 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,680 | €5,805 | +€125 | +2.2% |
| Gross operating margin | 9900 | €13,822 | €70,283 | +€56,461 | +409% |
| Operating profit (loss) | 9901 | €8,142 | €64,478 | +€56,336 | +692% |
| Financial charges | 65/66B | - | €720 | +€720 | |
| Recurring financial charges | 65 | €680 | €720 | +€40 | +5.9% |
| Profit (loss) for the period before taxes | 9903 | €7,462 | €63,758 | +€56,296 | +754% |
| Income taxes | 67/77 | €2,740 | €14,577 | +€11,837 | +432% |
| Profit (loss) for the period | 9904 | €4,722 | €49,181 | +€44,459 | +942% |
| Profit (loss) for the period to be appropriated | 9905 | €4,722 | €49,181 | +€44,459 | +942% |
Source: filed annual accounts (NBB), financial years ended 31 December 2020 and 31 December 2021. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 26 October 2026 via checked.be.