VAN DAELE CONSULTANTS: what changed
Two fiscal 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 DAELE CONSULTANTS
Largest movements
- Receivables within one year +€32,816
up €32,816 (+8.6%), from €381,534 to €414,349
of which Other amounts receivable: +€77,561
- Tangible fixed assets -€18,289
down €18,289 (-11.6%), from €157,744 to €139,455
of which Land and buildings: -€14,046
- Reserves +€59,742
up €59,742 (+18.7%), from €318,950 to €378,692
of which Distributable reserves: +€59,742
- Other debts -€45,702
down €45,702 (-100.0%), from €45,702 to €0
- Short-term financial debts +€39,296
up €39,296 (+358.5%), from €10,961 to €50,257
- Current portion of long-term debt -€17,649
down €17,649 (-69.9%), from €25,242 to €7,593
- Trade debts -€16,033
down €16,033 (-83.7%), from €19,145 to €3,111
- Financial charges +€6,899
up €6,899 (+54.9%), from €12,573 to €19,472
- Gross operating margin -€6,831
down €6,831 (-5.2%), from €132,259 to €125,428
- Financial income +€3,138
up €3,138 (+28.6%), from €10,974 to €14,112
- Taxes -€2,206
down €2,206 (-5.5%), from €40,140 to €37,934
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.
Cash bridge derived
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 | €542,968 | €562,169 | +€19,201 | +3.5% |
| Fixed assets | 21/28 | €157,749 | €139,455 | -€18,294 | -11.6% |
| Tangible fixed assets | 22/27 | €157,744 | €139,455 | -€18,289 | -11.6% |
| Land and buildings | 22 | €137,665 | €123,619 | -€14,046 | -10.2% |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Furniture and vehicles | 24 | €20,079 | €15,836 | -€4,243 | -21.1% |
| Financial fixed assets | 28 | €5 | €0 | -€5 | -100.0% |
| Current assets | 29/58 | €385,219 | €422,714 | +€37,495 | +9.7% |
| Amounts receivable within one year | 40/41 | €381,534 | €414,349 | +€32,816 | +8.6% |
| Trade receivables | 40 | €71,172 | €26,426 | -€44,745 | -62.9% |
| Other amounts receivable | 41 | €310,362 | €387,923 | +€77,561 | +25.0% |
| Cash at bank and in hand | 54/58 | €0 | €4,198 | +€4,198 | |
| Deferred charges and accrued income | 490/1 | €3,685 | €4,167 | +€481 | +13.1% |
| Total equity and liabilities | 10/49 | €542,968 | €562,169 | +€19,201 | +3.5% |
| Equity | 10/15 | €325,150 | €384,892 | +€59,742 | +18.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €318,950 | €378,692 | +€59,742 | +18.7% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €317,090 | €376,832 | +€59,742 | +18.8% |
| Amounts payable | 17/49 | €217,818 | €177,277 | -€40,541 | -18.6% |
| Amounts payable after more than one year | 17 | €52,767 | €45,174 | -€7,593 | -14.4% |
| Financial debts | 170/4 | €52,767 | €45,174 | -€7,593 | -14.4% |
| Amounts payable within one year | 42/48 | €165,050 | €132,103 | -€32,947 | -20.0% |
| Current portion of amounts payable after more than one year | 42 | €25,242 | €7,593 | -€17,649 | -69.9% |
| Financial debts | 43 | €10,961 | €50,257 | +€39,296 | +358.5% |
| Credit institutions | 430/8 | €10,961 | €50,257 | +€39,296 | +358.5% |
| Trade debts | 44 | €19,145 | €3,111 | -€16,033 | -83.7% |
| Suppliers | 440/4 | €19,145 | €3,111 | -€16,033 | -83.7% |
| Taxes, remuneration and social security | 45 | €64,001 | €71,142 | +€7,141 | +11.2% |
| Taxes | 450/3 | €64,001 | €71,142 | +€7,141 | +11.2% |
| Other amounts payable | 47/48 | €45,702 | €0 | -€45,702 | -100.0% |
| Non-recurring operating income | 76A | €13,225 | €0 | -€13,225 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,928 | €18,289 | -€640 | -3.4% |
| Other operating charges | 640/8 | €3,991 | €4,103 | +€112 | +2.8% |
| Gross operating margin | 9900 | €132,259 | €125,428 | -€6,831 | -5.2% |
| Operating profit (loss) | 9901 | €109,340 | €103,036 | -€6,304 | -5.8% |
| Financial income | 75/76B | €10,974 | €14,112 | +€3,138 | +28.6% |
| Recurring financial income | 75 | €10,974 | €14,112 | +€3,138 | +28.6% |
| Financial charges | 65/66B | €12,573 | €19,472 | +€6,899 | +54.9% |
| Recurring financial charges | 65 | €12,573 | €19,472 | +€6,899 | +54.9% |
| Profit (loss) for the period before taxes | 9903 | €107,741 | €97,676 | -€10,065 | -9.3% |
| Income taxes | 67/77 | €40,140 | €37,934 | -€2,206 | -5.5% |
| Profit (loss) for the period | 9904 | €67,601 | €59,742 | -€7,859 | -11.6% |
| Profit (loss) for the period to be appropriated | 9905 | €67,601 | €59,742 | -€7,859 | -11.6% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.