Van Breukelen Management 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 Breukelen Management Consulting
Largest movements
- Receivables within one year +€23,194
up €23,194 (+5,201%), from €446 to €23,640
of which Trade receivables: +€23,632
- Cash +€15,376
up €15,376 (+171%), from €8,976 to €24,353
mainly Other debts (+€33,591) and Depreciation (+€20,029)
- Tangible fixed assets -€11,455
down €11,455 (-56.9%), from €20,150 to €8,695
- Intangible fixed assets -€8,574
down €8,574 (-21.0%), from €40,785 to €32,211
- Deferred charges and accrued income +€1,309
up €1,309 (+202%), from €648 to €1,957
- Other debts +€33,591
up €33,591 (+39.6%), from €84,883 to €118,475
- Profit (loss) carried forward -€15,211
down €15,211 (-19.1%), from -€79,837 to -€95,048
- Trade debts +€4,433
up €4,433 (+19.2%), from €23,117 to €27,550
- Tax, wage and social debts -€2,937
down €2,937 (-7.8%), from €37,815 to €34,878
of which Taxes: -€2,937
- Gross operating margin +€103,990
up €103,990, from -€86,021 to €17,969
- Other operating charges +€4,953
up €4,953 (+272%), from €1,819 to €6,772
- Financial charges +€4,190
up €4,190 (+217%), from €1,933 to €6,123
- Depreciation -€1,223
down €1,223 (-5.8%), from €21,252 to €20,029
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 | €71,005 | €90,855 | +€19,850 | +28.0% |
| Fixed assets | 21/28 | €60,935 | €40,905 | -€20,029 | -32.9% |
| Intangible fixed assets | 21 | €40,785 | €32,211 | -€8,574 | -21.0% |
| Tangible fixed assets | 22/27 | €20,150 | €8,695 | -€11,455 | -56.9% |
| Furniture and vehicles | 24 | €20,150 | €8,695 | -€11,455 | -56.9% |
| Current assets | 29/58 | €10,070 | €49,949 | +€39,879 | +396% |
| Amounts receivable within one year | 40/41 | €446 | €23,640 | +€23,194 | +5,201% |
| Trade receivables | 40 | - | €23,632 | +€23,632 | |
| Other amounts receivable | 41 | €446 | €8 | -€438 | -98.3% |
| Cash at bank and in hand | 54/58 | €8,976 | €24,353 | +€15,376 | +171% |
| Deferred charges and accrued income | 490/1 | €648 | €1,957 | +€1,309 | +202% |
| Total equity and liabilities | 10/49 | €71,005 | €90,855 | +€19,850 | +28.0% |
| Equity | 10/15 | -€74,837 | -€90,048 | -€15,211 | -20.3% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€79,837 | -€95,048 | -€15,211 | -19.1% |
| Amounts payable | 17/49 | €145,842 | €180,903 | +€35,061 | +24.0% |
| Amounts payable within one year | 42/48 | €145,842 | €180,903 | +€35,061 | +24.0% |
| Trade debts | 44 | €23,117 | €27,550 | +€4,433 | +19.2% |
| Suppliers | 440/4 | €23,117 | €27,550 | +€4,433 | +19.2% |
| Advances received on contracts in progress | 46 | €26 | - | -€26 | |
| Taxes, remuneration and social security | 45 | €37,815 | €34,878 | -€2,937 | -7.8% |
| Taxes | 450/3 | €33,980 | €31,043 | -€2,937 | -8.6% |
| Remuneration and social security | 454/9 | €3,835 | €3,835 | = | 0.0% |
| Other amounts payable | 47/48 | €84,883 | €118,475 | +€33,591 | +39.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,252 | €20,029 | -€1,223 | -5.8% |
| Other operating charges | 640/8 | €1,819 | €6,772 | +€4,953 | +272% |
| Gross operating margin | 9900 | -€86,021 | €17,969 | +€103,990 | |
| Operating profit (loss) | 9901 | -€109,092 | -€8,832 | +€100,260 | +91.9% |
| Financial income | 75/76B | €1 | - | -€1 | |
| Recurring financial income | 75 | €1 | - | -€1 | |
| Financial charges | 65/66B | €1,933 | €6,123 | +€4,190 | +217% |
| Recurring financial charges | 65 | €1,933 | €6,123 | +€4,190 | +217% |
| Profit (loss) for the period before taxes | 9903 | -€111,024 | -€14,955 | +€96,069 | +86.5% |
| Income taxes | 67/77 | €273 | €256 | -€17 | -6.4% |
| Profit (loss) for the period | 9904 | -€111,297 | -€15,211 | +€96,086 | +86.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€111,297 | -€15,211 | +€96,086 | +86.3% |
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 18 October 2026 via checked.be.