VAN CASTEREN CONSULTING: what changed
VAN CASTEREN CONSULTING
Largest movements
- Current investments -€87,471
down €87,471 (-29.0%), from €301,592 to €214,122
- Tangible fixed assets -€11,910
down €11,910 (-24.2%), from €49,283 to €37,373
of which Furniture and vehicles: -€9,080
- Cash +€10,703
up €10,703 (+34.9%), from €30,695 to €41,398
mainly Current investments (+€87,471) and Other debts (+€71,330)
- Receivables within one year +€5,401
up €5,401 (+23.6%), from €22,909 to €28,310
of which Trade receivables: +€3,834
- Reserves -€95,650
down €95,650 (-43.5%), from €219,911 to €124,261
of which Distributable reserves: -€95,650
- Profit (loss) carried forward -€81,878
down €81,878 (-100%), from €81,878 to €0
- Other debts +€71,330
up €71,330 (+78.4%), from €90,995 to €162,325
- Contributions +€12,400
up €12,400 (+200%), from €6,200 to €18,600
- Trade debts +€10,383
up €10,383 (+829%), from €1,253 to €11,637
- Gross operating margin -€42,963
down €42,963 (-78.3%), from €54,891 to €11,928
- Taxes -€16,224
down €16,224 (-97.3%), from €16,682 to €458
- Depreciation +€6,748
up €6,748 (+131%), from €5,163 to €11,910
- Financial income +€2,374
up €2,374 (+99.2%), from €2,392 to €4,767
- Financial charges +€846
up €846 (+773%), from €109 to €955
of which Non-recurring financial charges: +€900
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €405,792 | €321,851 | -€83,941 | -20.7% |
| Fixed assets | 21/28 | €50,183 | €37,373 | -€12,810 | -25.5% |
| Tangible fixed assets | 22/27 | €49,283 | €37,373 | -€11,910 | -24.2% |
| Land and buildings | 22 | €1,372 | €565 | -€807 | -58.8% |
| Plant, machinery and equipment | 23 | €5,452 | €3,429 | -€2,023 | -37.1% |
| Furniture and vehicles | 24 | €42,458 | €33,379 | -€9,080 | -21.4% |
| Financial fixed assets | 28 | €900 | €0 | -€900 | -100% |
| Current assets | 29/58 | €355,609 | €284,478 | -€71,131 | -20.0% |
| Amounts receivable within one year | 40/41 | €22,909 | €28,310 | +€5,401 | +23.6% |
| Trade receivables | 40 | €22,909 | €26,743 | +€3,834 | +16.7% |
| Other amounts receivable | 41 | - | €1,567 | +€1,567 | |
| Current investments | 50/53 | €301,592 | €214,122 | -€87,471 | -29.0% |
| Cash at bank and in hand | 54/58 | €30,695 | €41,398 | +€10,703 | +34.9% |
| Deferred charges and accrued income | 490/1 | €413 | €649 | +€236 | +57.2% |
| Total equity and liabilities | 10/49 | €405,792 | €321,851 | -€83,941 | -20.7% |
| Equity | 10/15 | €307,988 | €142,861 | -€165,128 | -53.6% |
| Contributions | 10/11 | €6,200 | €18,600 | +€12,400 | +200% |
| Reserves | 13 | €219,911 | €124,261 | -€95,650 | -43.5% |
| Tax-exempt reserves | 132 | €4,000 | €4,000 | = | 0.0% |
| Distributable reserves | 133 | €215,911 | €120,261 | -€95,650 | -44.3% |
| Profit (loss) carried forward | 14 | €81,878 | €0 | -€81,878 | -100% |
| Amounts payable | 17/49 | €97,804 | €178,991 | +€81,187 | +83.0% |
| Amounts payable within one year | 42/48 | €97,804 | €178,991 | +€81,187 | +83.0% |
| Trade debts | 44 | €1,253 | €11,637 | +€10,383 | +829% |
| Suppliers | 440/4 | €1,253 | €11,637 | +€10,383 | +829% |
| Taxes, remuneration and social security | 45 | €5,555 | €5,029 | -€526 | -9.5% |
| Taxes | 450/3 | €5,555 | €5,029 | -€526 | -9.5% |
| Other amounts payable | 47/48 | €90,995 | €162,325 | +€71,330 | +78.4% |
| Non-recurring operating income | 76A | €5,148 | €0 | -€5,148 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,163 | €11,910 | +€6,748 | +131% |
| Other operating charges | 640/8 | €672 | €506 | -€166 | -24.7% |
| Gross operating margin | 9900 | €54,891 | €11,928 | -€42,963 | -78.3% |
| Operating profit (loss) | 9901 | €49,057 | -€488 | -€49,544 | |
| Financial income | 75/76B | €2,392 | €4,767 | +€2,374 | +99.2% |
| Recurring financial income | 75 | €2,392 | €4,767 | +€2,374 | +99.2% |
| Financial charges | 65/66B | €109 | €955 | +€846 | +773% |
| Recurring financial charges | 65 | €109 | €55 | -€54 | -49.3% |
| Non-recurring financial charges | 66B | - | €900 | +€900 | |
| Profit (loss) for the period before taxes | 9903 | €51,340 | €3,324 | -€48,016 | -93.5% |
| Income taxes | 67/77 | €16,682 | €458 | -€16,224 | -97.3% |
| Profit (loss) for the period | 9904 | €34,658 | €2,866 | -€31,792 | -91.7% |
| Profit (loss) for the period to be appropriated | 9905 | €34,658 | €2,866 | -€31,792 | -91.7% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.