Van Bever - Consultancy: 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 Bever - Consultancy
Largest movements
- Cash +€18,544
up €18,544 (+139.6%), from €13,288 to €31,832
mainly Net result for the year (+€37,881) and Tax, wage and social debts (+€10,610)
- Receivables within one year +€16,010
up €16,010 (+152.7%), from €10,484 to €26,494
of which Other amounts receivable: +€14,513
- Tangible fixed assets +€4,982
up €4,982 (+408.1%), from €1,221 to €6,203
- Deferred charges and accrued income +€1,047
up €1,047 (+40.0%), from €2,617 to €3,665
- Profit (loss) carried forward +€37,881
up €37,881 (+1240.1%), from €3,055 to €40,935
- Tax, wage and social debts +€10,610
up €10,610 (+181.1%), from €5,858 to €16,468
- Other debts -€6,614
down €6,614 (-100.0%), from €6,614 to €0
- Trade debts -€1,935
down €1,935 (-22.1%), from €8,762 to €6,827
- Gross operating margin +€44,121
up €44,121 (+720.9%), from €6,120 to €50,241
- Taxes +€8,848
up €8,848 (+472.7%), from €1,872 to €10,719
- Depreciation +€645
up €645 (+531.2%), from €121 to €766
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 | €27,610 | €68,193 | +€40,584 | +147.0% |
| Fixed assets | 21/28 | €1,221 | €6,203 | +€4,982 | +408.1% |
| Tangible fixed assets | 22/27 | €1,221 | €6,203 | +€4,982 | +408.1% |
| Plant, machinery and equipment | 23 | - | €1,953 | +€1,953 | |
| Furniture and vehicles | 24 | - | €1,116 | +€1,116 | |
| Other tangible fixed assets | 26 | €1,221 | €3,133 | +€1,912 | +156.7% |
| Current assets | 29/58 | €26,389 | €61,991 | +€35,602 | +134.9% |
| Amounts receivable within one year | 40/41 | €10,484 | €26,494 | +€16,010 | +152.7% |
| Trade receivables | 40 | €9,983 | €11,479 | +€1,497 | +15.0% |
| Other amounts receivable | 41 | €502 | €15,015 | +€14,513 | +2892.5% |
| Cash at bank and in hand | 54/58 | €13,288 | €31,832 | +€18,544 | +139.6% |
| Deferred charges and accrued income | 490/1 | €2,617 | €3,665 | +€1,047 | +40.0% |
| Total equity and liabilities | 10/49 | €27,610 | €68,193 | +€40,584 | +147.0% |
| Equity | 10/15 | €6,055 | €43,935 | +€37,881 | +625.6% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €3,055 | €40,935 | +€37,881 | +1240.1% |
| Amounts payable | 17/49 | €21,555 | €24,258 | +€2,703 | +12.5% |
| Amounts payable within one year | 42/48 | €21,555 | €24,258 | +€2,703 | +12.5% |
| Financial debts | 43 | €321 | €963 | +€642 | +200.0% |
| Credit institutions | 430/8 | €321 | €963 | +€642 | +200.0% |
| Trade debts | 44 | €8,762 | €6,827 | -€1,935 | -22.1% |
| Suppliers | 440/4 | €8,762 | €6,827 | -€1,935 | -22.1% |
| Taxes, remuneration and social security | 45 | €5,858 | €16,468 | +€10,610 | +181.1% |
| Taxes | 450/3 | €5,858 | €16,468 | +€10,610 | +181.1% |
| Other amounts payable | 47/48 | €6,614 | €0 | -€6,614 | -100.0% |
| Non-recurring operating income | 76A | €53 | €0 | -€53 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €121 | €766 | +€645 | +531.2% |
| Other operating charges | 640/8 | €977 | €768 | -€209 | -21.4% |
| Gross operating margin | 9900 | €6,120 | €50,241 | +€44,121 | +720.9% |
| Operating profit (loss) | 9901 | €5,022 | €48,707 | +€43,685 | +870.0% |
| Financial income | 75/76B | €32 | €0 | -€32 | -100.0% |
| Recurring financial income | 75 | €32 | €0 | -€32 | -100.0% |
| Financial charges | 65/66B | €127 | €107 | -€20 | -15.7% |
| Recurring financial charges | 65 | €127 | €107 | -€20 | -15.7% |
| Profit (loss) for the period before taxes | 9903 | €4,926 | €48,600 | +€43,673 | +886.5% |
| Income taxes | 67/77 | €1,872 | €10,719 | +€8,848 | +472.7% |
| Profit (loss) for the period | 9904 | €3,055 | €37,881 | +€34,826 | +1140.1% |
| Profit (loss) for the period to be appropriated | 9905 | €3,055 | €37,881 | +€34,826 | +1140.1% |
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 10 October 2026 via checked.be.