Van Bever 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 Bever Consulting
Largest movements
- Cash +€12,295
up €12,295 (+43.0%), from €28,619 to €40,914
mainly Other debts (+€37,156) and Net result for the year (+€30,981)
- Tangible fixed assets -€1,745
down €1,745 (-36.9%), from €4,727 to €2,982
of which Other tangible fixed assets: -€1,076
- Deferred charges and accrued income -€610
down €610 (-22.2%), from €2,750 to €2,140
- Other debts +€37,156
up €37,156 (+1,066%), from €3,486 to €40,643
- Reserves -€32,519
down €32,519 (-98.2%), from €33,118 to €599
- Tax, wage and social debts +€3,358
up €3,358 (+166%), from €2,017 to €5,375
- Trade debts +€2,550
up €2,550 (+1,087%), from €235 to €2,785
- Accrued charges and deferred income -€848
down €848 (-76.7%), from €1,105 to €257
- Financial charges -€801
down €801 (-62.5%), from €1,281 to €480
- Depreciation +€627
up €627 (+56.1%), from €1,118 to €1,745
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 | €44,967 | €55,039 | +€10,072 | +22.4% |
| Fixed assets | 21/28 | €4,727 | €2,982 | -€1,745 | -36.9% |
| Tangible fixed assets | 22/27 | €4,727 | €2,982 | -€1,745 | -36.9% |
| Furniture and vehicles | 24 | €3,304 | €2,635 | -€669 | -20.3% |
| Other tangible fixed assets | 26 | €1,423 | €347 | -€1,076 | -75.6% |
| Current assets | 29/58 | €40,240 | €52,057 | +€11,818 | +29.4% |
| Amounts receivable within one year | 40/41 | €8,870 | €9,004 | +€133 | +1.5% |
| Trade receivables | 40 | €8,870 | €9,004 | +€133 | +1.5% |
| Other amounts receivable | 41 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €28,619 | €40,914 | +€12,295 | +43.0% |
| Deferred charges and accrued income | 490/1 | €2,750 | €2,140 | -€610 | -22.2% |
| Total equity and liabilities | 10/49 | €44,967 | €55,039 | +€10,072 | +22.4% |
| Equity | 10/15 | €38,118 | €5,599 | -€32,519 | -85.3% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €33,118 | €599 | -€32,519 | -98.2% |
| Distributable reserves | 133 | €33,118 | €599 | -€32,519 | -98.2% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €6,849 | €49,441 | +€42,591 | +622% |
| Amounts payable within one year | 42/48 | €5,744 | €49,184 | +€43,439 | +756% |
| Financial debts | 43 | €6 | €381 | +€374 | +5,777% |
| Credit institutions | 430/8 | €6 | €381 | +€374 | +5,777% |
| Trade debts | 44 | €235 | €2,785 | +€2,550 | +1,087% |
| Suppliers | 440/4 | €235 | €2,785 | +€2,550 | +1,087% |
| Taxes, remuneration and social security | 45 | €2,017 | €5,375 | +€3,358 | +166% |
| Taxes | 450/3 | €2,017 | €5,375 | +€3,358 | +166% |
| Other amounts payable | 47/48 | €3,486 | €40,643 | +€37,156 | +1,066% |
| Accrued charges and deferred income | 492/3 | €1,105 | €257 | -€848 | -76.7% |
| Non-recurring operating income | 76A | €13,066 | €0 | -€13,066 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,118 | €1,745 | +€627 | +56.1% |
| Other operating charges | 640/8 | €1,294 | €1,518 | +€224 | +17.4% |
| Gross operating margin | 9900 | €47,499 | €47,291 | -€208 | -0.4% |
| Operating profit (loss) | 9901 | €45,087 | €44,028 | -€1,059 | -2.3% |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €1,281 | €480 | -€801 | -62.5% |
| Recurring financial charges | 65 | €1,281 | €480 | -€801 | -62.5% |
| Profit (loss) for the period before taxes | 9903 | €43,806 | €43,547 | -€259 | -0.6% |
| Income taxes | 67/77 | €12,627 | €12,566 | -€61 | -0.5% |
| Profit (loss) for the period | 9904 | €31,179 | €30,981 | -€198 | -0.6% |
| Profit (loss) for the period to be appropriated | 9905 | €31,179 | €30,981 | -€198 | -0.6% |
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.