VAN BEEK STROOBANTS CONSULT: 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 BEEK STROOBANTS CONSULT
Largest movements
- Cash +€67,614
up €67,614 (+259%), from €26,130 to €93,744
mainly Net result for the year (+€60,719) and Depreciation (+€12,004)
- Tangible fixed assets -€5,612
down €5,612 (-24.6%), from €22,845 to €17,233
of which Furniture and vehicles: -€5,240
- Receivables within one year -€1,769
down €1,769 (-8.8%), from €20,084 to €18,315
of which Other amounts receivable: -€2,979
- Deferred charges and accrued income -€1,764
down €1,764 (-88.2%), from €2,000 to €236
- Reserves +€60,719
up €60,719 (+165%), from €36,904 to €97,623
- Debts after one year -€11,968
down €11,968 (-92.1%), from €12,989 to €1,021
- Tax, wage and social debts +€10,854
up €10,854 (+304%), from €3,574 to €14,428
of which Taxes: +€11,037
- Gross operating margin +€31,289
up €31,289 (+52.0%), from €60,138 to €91,427
- Taxes +€6,938
up €6,938 (+71.6%), from €9,692 to €16,630
- Depreciation +€1,455
up €1,455 (+13.8%), from €10,550 to €12,004
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 | €71,060 | €129,528 | +€58,469 | +82.3% |
| Fixed assets | 21/28 | €22,845 | €17,233 | -€5,612 | -24.6% |
| Tangible fixed assets | 22/27 | €22,845 | €17,233 | -€5,612 | -24.6% |
| Plant, machinery and equipment | 23 | €1,564 | €1,192 | -€372 | -23.8% |
| Furniture and vehicles | 24 | €21,281 | €16,041 | -€5,240 | -24.6% |
| Current assets | 29/58 | €48,214 | €112,295 | +€64,080 | +133% |
| Amounts receivable within one year | 40/41 | €20,084 | €18,315 | -€1,769 | -8.8% |
| Trade receivables | 40 | €13,310 | €14,520 | +€1,210 | +9.1% |
| Other amounts receivable | 41 | €6,774 | €3,795 | -€2,979 | -44.0% |
| Cash at bank and in hand | 54/58 | €26,130 | €93,744 | +€67,614 | +259% |
| Deferred charges and accrued income | 490/1 | €2,000 | €236 | -€1,764 | -88.2% |
| Total equity and liabilities | 10/49 | €71,060 | €129,528 | +€58,469 | +82.3% |
| Equity | 10/15 | €39,904 | €100,623 | +€60,719 | +152% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €36,904 | €97,623 | +€60,719 | +165% |
| Distributable reserves | 133 | €36,904 | €97,623 | +€60,719 | +165% |
| Amounts payable | 17/49 | €31,156 | €28,905 | -€2,251 | -7.2% |
| Amounts payable after more than one year | 17 | €12,989 | €1,021 | -€11,968 | -92.1% |
| Financial debts | 170/4 | €12,989 | €1,021 | -€11,968 | -92.1% |
| Amounts payable within one year | 42/48 | €18,166 | €27,884 | +€9,717 | +53.5% |
| Current portion of amounts payable after more than one year | 42 | €11,268 | €11,968 | +€700 | +6.2% |
| Trade debts | 44 | €1,140 | €326 | -€815 | -71.4% |
| Suppliers | 440/4 | €1,140 | €326 | -€815 | -71.4% |
| Taxes, remuneration and social security | 45 | €3,574 | €14,428 | +€10,854 | +304% |
| Taxes | 450/3 | €3,392 | €14,428 | +€11,037 | +325% |
| Remuneration and social security | 454/9 | €183 | €0 | -€183 | -100% |
| Other amounts payable | 47/48 | €2,184 | €1,162 | -€1,022 | -46.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,550 | €12,004 | +€1,455 | +13.8% |
| Other operating charges | 640/8 | €1,771 | €1,203 | -€567 | -32.0% |
| Gross operating margin | 9900 | €60,138 | €91,427 | +€31,289 | +52.0% |
| Operating profit (loss) | 9901 | €47,817 | €78,219 | +€30,402 | +63.6% |
| Financial income | 75/76B | €0 | €0 | -€0 | -90.0% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -90.0% |
| Financial charges | 65/66B | €1,221 | €870 | -€351 | -28.8% |
| Recurring financial charges | 65 | €1,221 | €870 | -€351 | -28.8% |
| Profit (loss) for the period before taxes | 9903 | €46,596 | €77,349 | +€30,753 | +66.0% |
| Income taxes | 67/77 | €9,692 | €16,630 | +€6,938 | +71.6% |
| Profit (loss) for the period | 9904 | €36,904 | €60,719 | +€23,815 | +64.5% |
| Profit (loss) for the period to be appropriated | 9905 | €36,904 | €60,719 | +€23,815 | +64.5% |
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 31 October 2026 via checked.be.