Van Camp 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 Camp Consulting
Largest movements
- Cash -€193,558
down €193,558 (-62.7%), from €308,785 to €115,227
mainly Contributions, distributions and other (-€249,998) and Current investments (-€38,833)
- Current investments +€38,833
up €38,833 (+46.4%), from €83,733 to €122,566
- Deferred charges and accrued income +€25,044
up €25,044 (+8,622%), from €290 to €25,334
- Receivables within one year +€22,153
up €22,153 (+21.8%), from €101,447 to €123,601
of which Other amounts receivable: +€45,751
- Tangible fixed assets -€10,454
down €10,454 (-29.2%), from €35,811 to €25,356
of which Other tangible fixed assets: -€6,649
- Reserves -€122,756
down €122,756 (-30.6%), from €401,022 to €278,266
- Gross operating margin -€34,462
down €34,462 (-16.5%), from €209,339 to €174,876
- Taxes -€11,267
down €11,267 (-21.2%), from €53,235 to €41,968
- Financial income +€7,446
up €7,446 (+296%), from €2,517 to €9,963
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 | €530,102 | €412,120 | -€117,982 | -22.3% |
| Fixed assets | 21/28 | €35,846 | €25,392 | -€10,454 | -29.2% |
| Tangible fixed assets | 22/27 | €35,811 | €25,356 | -€10,454 | -29.2% |
| Plant, machinery and equipment | 23 | €570 | €146 | -€424 | -74.3% |
| Furniture and vehicles | 24 | €15,782 | €12,401 | -€3,382 | -21.4% |
| Other tangible fixed assets | 26 | €19,458 | €12,809 | -€6,649 | -34.2% |
| Financial fixed assets | 28 | €36 | €36 | = | 0.0% |
| Current assets | 29/58 | €494,256 | €386,728 | -€107,528 | -21.8% |
| Amounts receivable within one year | 40/41 | €101,447 | €123,601 | +€22,153 | +21.8% |
| Trade receivables | 40 | €57,005 | €33,408 | -€23,597 | -41.4% |
| Other amounts receivable | 41 | €44,442 | €90,193 | +€45,751 | +103% |
| Current investments | 50/53 | €83,733 | €122,566 | +€38,833 | +46.4% |
| Cash at bank and in hand | 54/58 | €308,785 | €115,227 | -€193,558 | -62.7% |
| Deferred charges and accrued income | 490/1 | €290 | €25,334 | +€25,044 | +8,622% |
| Total equity and liabilities | 10/49 | €530,102 | €412,120 | -€117,982 | -22.3% |
| Equity | 10/15 | €419,622 | €296,866 | -€122,756 | -29.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €401,022 | €278,266 | -€122,756 | -30.6% |
| Distributable reserves | 133 | €401,022 | €278,266 | -€122,756 | -30.6% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €110,480 | €115,254 | +€4,774 | +4.3% |
| Amounts payable within one year | 42/48 | €109,461 | €109,912 | +€451 | +0.4% |
| Trade debts | 44 | €2,585 | €2,133 | -€452 | -17.5% |
| Suppliers | 440/4 | €2,585 | €2,133 | -€452 | -17.5% |
| Taxes, remuneration and social security | 45 | €16,947 | €18,529 | +€1,582 | +9.3% |
| Taxes | 450/3 | €16,947 | €18,529 | +€1,582 | +9.3% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €89,929 | €89,250 | -€679 | -0.8% |
| Accrued charges and deferred income | 492/3 | €1,019 | €5,342 | +€4,323 | +424% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,861 | €12,190 | +€329 | +2.8% |
| Other operating charges | 640/8 | €169 | €708 | +€540 | +320% |
| Gross operating margin | 9900 | €209,339 | €174,876 | -€34,462 | -16.5% |
| Operating profit (loss) | 9901 | €197,309 | €161,978 | -€35,331 | -17.9% |
| Financial income | 75/76B | €2,517 | €9,963 | +€7,446 | +296% |
| Recurring financial income | 75 | €2,517 | €9,963 | +€7,446 | +296% |
| Financial charges | 65/66B | €2,355 | €2,731 | +€376 | +16.0% |
| Recurring financial charges | 65 | €2,355 | €2,731 | +€376 | +16.0% |
| Profit (loss) for the period before taxes | 9903 | €197,472 | €169,211 | -€28,261 | -14.3% |
| Income taxes | 67/77 | €53,235 | €41,968 | -€11,267 | -21.2% |
| Profit (loss) for the period | 9904 | €144,236 | €127,242 | -€16,994 | -11.8% |
| Profit (loss) for the period to be appropriated | 9905 | €144,236 | €127,242 | -€16,994 | -11.8% |
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 21 October 2026 via checked.be.