Van Beeck Consultancy: what changed
Two fiscal 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 Beeck Consultancy
Largest movements
- Cash -€33,829
down €33,829 (-12.8%), from €263,956 to €230,126
mainly Contributions, distributions and other (-€175,000) and Tax, wage and social debts (-€9,017)
- Reserves -€103,669
down €103,669 (-56.0%), from €185,123 to €81,454
- Other debts +€80,722
up €80,722 (+78.9%), from €102,371 to €183,093
- Tax, wage and social debts -€9,017
down €9,017 (-99.3%), from €9,084 to €67
of which Taxes: -€6,705
- Trade debts -€3,301
down €3,301 (-53.7%), from €6,142 to €2,841
- Gross operating margin -€38,406
down €38,406 (-29.0%), from €132,399 to €93,993
- Taxes -€8,645
down €8,645 (-32.3%), from €26,772 to €18,127
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.
Cash bridge derived
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 | €303,071 | €267,456 | -€35,614 | -11.8% |
| Fixed assets | 21/28 | €3,665 | €3,635 | -€29 | -0.8% |
| Tangible fixed assets | 22/27 | €3,665 | €3,635 | -€29 | -0.8% |
| Plant, machinery and equipment | 23 | €0 | €1,114 | +€1,114 | |
| Furniture and vehicles | 24 | €1,872 | €915 | -€957 | -51.1% |
| Other tangible fixed assets | 26 | €1,793 | €1,607 | -€186 | -10.4% |
| Current assets | 29/58 | €299,406 | €263,821 | -€35,585 | -11.9% |
| Amounts receivable within one year | 40/41 | €31,970 | €31,810 | -€160 | -0.5% |
| Trade receivables | 40 | €31,500 | €24,360 | -€7,140 | -22.7% |
| Other amounts receivable | 41 | €470 | €7,450 | +€6,980 | +1485.9% |
| Cash at bank and in hand | 54/58 | €263,956 | €230,126 | -€33,829 | -12.8% |
| Deferred charges and accrued income | 490/1 | €3,481 | €1,885 | -€1,596 | -45.9% |
| Total equity and liabilities | 10/49 | €303,071 | €267,456 | -€35,614 | -11.8% |
| Equity | 10/15 | €185,124 | €81,455 | -€103,669 | -56.0% |
| Contributions | 10/11 | €1 | €1 | = | 0.0% |
| Reserves | 13 | €185,123 | €81,454 | -€103,669 | -56.0% |
| Distributable reserves | 133 | €185,123 | €81,454 | -€103,669 | -56.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €117,947 | €186,001 | +€68,054 | +57.7% |
| Amounts payable within one year | 42/48 | €117,597 | €186,001 | +€68,405 | +58.2% |
| Trade debts | 44 | €6,142 | €2,841 | -€3,301 | -53.7% |
| Suppliers | 440/4 | €6,142 | €2,841 | -€3,301 | -53.7% |
| Taxes, remuneration and social security | 45 | €9,084 | €67 | -€9,017 | -99.3% |
| Taxes | 450/3 | €6,772 | €67 | -€6,705 | -99.0% |
| Remuneration and social security | 454/9 | €2,312 | €0 | -€2,312 | -100.0% |
| Other amounts payable | 47/48 | €102,371 | €183,093 | +€80,722 | +78.9% |
| Accrued charges and deferred income | 492/3 | €351 | €0 | -€351 | -100.0% |
| Non-recurring operating income | 76A | €17,769 | €0 | -€17,769 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,101 | €1,373 | +€272 | +24.7% |
| Other operating charges | 640/8 | €566 | €573 | +€7 | +1.2% |
| Non-recurring operating charges | 66A | €5,134 | €0 | -€5,134 | -100.0% |
| Gross operating margin | 9900 | €132,399 | €93,993 | -€38,406 | -29.0% |
| Operating profit (loss) | 9901 | €125,598 | €92,047 | -€33,551 | -26.7% |
| Financial charges | 65/66B | €2,191 | €2,588 | +€397 | +18.1% |
| Recurring financial charges | 65 | €2,191 | €2,588 | +€397 | +18.1% |
| Profit (loss) for the period before taxes | 9903 | €123,407 | €89,459 | -€33,948 | -27.5% |
| Income taxes | 67/77 | €26,772 | €18,127 | -€8,645 | -32.3% |
| Profit (loss) for the period | 9904 | €96,635 | €71,331 | -€25,303 | -26.2% |
| Profit (loss) for the period to be appropriated | 9905 | €96,635 | €71,331 | -€25,303 | -26.2% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.