Van Dam Consult: 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 Dam Consult
Largest movements
- Tangible fixed assets -€11,390
down €11,390 (-73.9%), from €15,410 to €4,020
of which Furniture and vehicles: -€11,159
- Current investments +€6,672
up €6,672 (+68.0%), from €9,810 to €16,482
- Deferred charges and accrued income +€5,000
new in 2025: €5,000
- Receivables within one year -€4,379
down €4,379 (-75.9%), from €5,766 to €1,387
of which Trade receivables: -€5,663
- Cash -€2,731
down €2,731 (-6.4%), from €43,000 to €40,269
mainly Net result for the year (-€16,102) and Current investments (-€6,672)
- Reserves -€16,102
down €16,102 (-24.7%), from €65,181 to €49,079
- Other debts +€10,546
up €10,546 (+214.3%), from €4,922 to €15,468
- Trade debts -€1,010
no longer reported in 2025 (was €1,010)
- Gross operating margin -€48,170
down €48,170, from €38,501 to -€9,669
- Taxes -€8,731
down €8,731 (-98.4%), from €8,873 to €142
- Other operating charges +€3,239
up €3,239 (+1779.7%), from €182 to €3,421
- Depreciation -€423
down €423 (-14.3%), from €2,962 to €2,539
- Financial charges -€410
down €410 (-48.6%), from €844 to €434
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 | €73,986 | €67,158 | -€6,828 | -9.2% |
| Fixed assets | 21/28 | €15,410 | €4,020 | -€11,390 | -73.9% |
| Tangible fixed assets | 22/27 | €15,410 | €4,020 | -€11,390 | -73.9% |
| Plant, machinery and equipment | 23 | €4,251 | €4,020 | -€231 | -5.4% |
| Furniture and vehicles | 24 | €11,159 | - | -€11,159 | |
| Current assets | 29/58 | €58,576 | €63,138 | +€4,562 | +7.8% |
| Amounts receivable within one year | 40/41 | €5,766 | €1,387 | -€4,379 | -75.9% |
| Trade receivables | 40 | €5,663 | - | -€5,663 | |
| Other amounts receivable | 41 | €103 | €1,387 | +€1,284 | +1246.6% |
| Current investments | 50/53 | €9,810 | €16,482 | +€6,672 | +68.0% |
| Cash at bank and in hand | 54/58 | €43,000 | €40,269 | -€2,731 | -6.4% |
| Deferred charges and accrued income | 490/1 | - | €5,000 | +€5,000 | |
| Total equity and liabilities | 10/49 | €73,986 | €67,158 | -€6,828 | -9.2% |
| Equity | 10/15 | €67,681 | €51,579 | -€16,102 | -23.8% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €65,181 | €49,079 | -€16,102 | -24.7% |
| Distributable reserves | 133 | €65,181 | €49,079 | -€16,102 | -24.7% |
| Amounts payable | 17/49 | €6,305 | €15,579 | +€9,274 | +147.1% |
| Amounts payable within one year | 42/48 | €6,305 | €15,579 | +€9,274 | +147.1% |
| Trade debts | 44 | €1,010 | - | -€1,010 | |
| Suppliers | 440/4 | €1,010 | - | -€1,010 | |
| Taxes, remuneration and social security | 45 | €373 | €111 | -€262 | -70.2% |
| Taxes | 450/3 | €373 | €111 | -€262 | -70.2% |
| Other amounts payable | 47/48 | €4,922 | €15,468 | +€10,546 | +214.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,962 | €2,539 | -€423 | -14.3% |
| Other operating charges | 640/8 | €182 | €3,421 | +€3,239 | +1779.7% |
| Gross operating margin | 9900 | €38,501 | -€9,669 | -€48,170 | |
| Operating profit (loss) | 9901 | €35,357 | -€15,629 | -€50,986 | |
| Financial income | 75/76B | €11 | €103 | +€92 | +836.4% |
| Recurring financial income | 75 | €11 | €103 | +€92 | +836.4% |
| Financial charges | 65/66B | €844 | €434 | -€410 | -48.6% |
| Recurring financial charges | 65 | €844 | €434 | -€410 | -48.6% |
| Profit (loss) for the period before taxes | 9903 | €34,524 | -€15,960 | -€50,484 | |
| Income taxes | 67/77 | €8,873 | €142 | -€8,731 | -98.4% |
| Profit (loss) for the period | 9904 | €25,651 | -€16,102 | -€41,753 | |
| Profit (loss) for the period to be appropriated | 9905 | €25,651 | -€16,102 | -€41,753 |
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 9 October 2026 via checked.be.