Van Bockstael 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 Bockstael Consulting
Largest movements
- Cash +€16,006
up €16,006 (+126%), from €12,666 to €28,673
mainly Receivables within one year (+€13,279) and Net result for the year (+€1,378)
- Receivables within one year -€13,279
down €13,279 (-90.9%), from €14,614 to €1,335
of which Trade receivables: -€13,342
- Tangible fixed assets -€517
down €517 (-100%), from €517 to €0
- Reserves +€1,378
up €1,378 (+14.7%), from €9,397 to €10,775
- Trade debts +€480
up €480 (+88.9%), from €540 to €1,020
- Gross operating margin +€665
up €665 (+26.3%), from €2,534 to €3,200
- Taxes +€188
up €188 (+52.2%), from €361 to €550
- Depreciation -€182
down €182 (-26.0%), from €699 to €517
- Other operating charges +€166
up €166 (+31.4%), from €528 to €694
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 | €28,007 | €30,098 | +€2,091 | +7.5% |
| Fixed assets | 21/28 | €517 | €0 | -€517 | -100% |
| Tangible fixed assets | 22/27 | €517 | €0 | -€517 | -100% |
| Furniture and vehicles | 24 | €517 | €0 | -€517 | -100% |
| Current assets | 29/58 | €27,490 | €30,098 | +€2,608 | +9.5% |
| Amounts receivable within one year | 40/41 | €14,614 | €1,335 | -€13,279 | -90.9% |
| Trade receivables | 40 | €14,552 | €1,210 | -€13,342 | -91.7% |
| Other amounts receivable | 41 | €62 | €125 | +€62 | +99.9% |
| Cash at bank and in hand | 54/58 | €12,666 | €28,673 | +€16,006 | +126% |
| Deferred charges and accrued income | 490/1 | €209 | €91 | -€119 | -56.7% |
| Total equity and liabilities | 10/49 | €28,007 | €30,098 | +€2,091 | +7.5% |
| Equity | 10/15 | €21,797 | €23,175 | +€1,378 | +6.3% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €9,397 | €10,775 | +€1,378 | +14.7% |
| Distributable reserves | 133 | €9,397 | €10,775 | +€1,378 | +14.7% |
| Amounts payable | 17/49 | €6,210 | €6,923 | +€712 | +11.5% |
| Amounts payable within one year | 42/48 | €6,210 | €6,923 | +€712 | +11.5% |
| Trade debts | 44 | €540 | €1,020 | +€480 | +88.9% |
| Suppliers | 440/4 | €540 | €1,020 | +€480 | +88.9% |
| Taxes, remuneration and social security | 45 | €361 | €578 | +€217 | +60.1% |
| Taxes | 450/3 | €361 | €578 | +€217 | +60.1% |
| Other amounts payable | 47/48 | €5,309 | €5,324 | +€15 | +0.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €699 | €517 | -€182 | -26.0% |
| Other operating charges | 640/8 | €528 | €694 | +€166 | +31.4% |
| Gross operating margin | 9900 | €2,534 | €3,200 | +€665 | +26.3% |
| Operating profit (loss) | 9901 | €1,307 | €1,989 | +€681 | +52.1% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €65 | €61 | -€4 | -6.4% |
| Recurring financial charges | 65 | €65 | €61 | -€4 | -6.4% |
| Profit (loss) for the period before taxes | 9903 | €1,242 | €1,928 | +€686 | +55.2% |
| Income taxes | 67/77 | €361 | €550 | +€188 | +52.2% |
| Profit (loss) for the period | 9904 | €881 | €1,378 | +€497 | +56.4% |
| Profit (loss) for the period to be appropriated | 9905 | €881 | €1,378 | +€497 | +56.4% |
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 25 October 2026 via checked.be.