Van De Keere 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 De Keere Consult
Largest movements
- Cash -€7,354
down €7,354 (-11.1%), from €65,991 to €58,637
mainly Other debts (-€23,429) and Receivables within one year (-€6,695)
- Receivables within one year +€6,695
new in 2025: €6,695
- Other debts -€23,429
down €23,429 (-80.4%), from €29,131 to €5,702
- Reserves +€15,000
up €15,000 (+167%), from €9,000 to €24,000
- Trade debts +€7,772
up €7,772 (+1,622%), from €479 to €8,251
- Tax, wage and social debts -€4,485
down €4,485 (-36.4%), from €12,322 to €7,837
of which Taxes: -€4,485
- Profit (loss) carried forward +€4,483
up €4,483 (+1,448%), from €310 to €4,793
- Gross operating margin -€3,313
down €3,313 (-10.7%), from €30,991 to €27,678
- Taxes -€472
down €472 (-6.1%), from €7,787 to €7,315
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 | €69,841 | €69,182 | -€659 | -0.9% |
| Fixed assets | 21/28 | €3,850 | €3,850 | = | 0.0% |
| Tangible fixed assets | 22/27 | €3,850 | €3,850 | = | 0.0% |
| Plant, machinery and equipment | 23 | €3,850 | €3,850 | = | 0.0% |
| Furniture and vehicles | 24 | €0 | - | = | |
| Current assets | 29/58 | €65,991 | €65,332 | -€659 | -1.0% |
| Amounts receivable within one year | 40/41 | - | €6,695 | +€6,695 | |
| Trade receivables | 40 | - | €6,695 | +€6,695 | |
| Cash at bank and in hand | 54/58 | €65,991 | €58,637 | -€7,354 | -11.1% |
| Total equity and liabilities | 10/49 | €69,841 | €69,182 | -€659 | -0.9% |
| Equity | 10/15 | €27,910 | €47,393 | +€19,483 | +69.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €9,000 | €24,000 | +€15,000 | +167% |
| Distributable reserves | 133 | €9,000 | €24,000 | +€15,000 | +167% |
| Profit (loss) carried forward | 14 | €310 | €4,793 | +€4,483 | +1,448% |
| Amounts payable | 17/49 | €41,932 | €21,790 | -€20,142 | -48.0% |
| Amounts payable within one year | 42/48 | €41,932 | €21,790 | -€20,142 | -48.0% |
| Trade debts | 44 | €479 | €8,251 | +€7,772 | +1,622% |
| Suppliers | 440/4 | €479 | €8,251 | +€7,772 | +1,622% |
| Taxes, remuneration and social security | 45 | €12,322 | €7,837 | -€4,485 | -36.4% |
| Taxes | 450/3 | €11,472 | €6,987 | -€4,485 | -39.1% |
| Remuneration and social security | 454/9 | €850 | €850 | = | 0.0% |
| Other amounts payable | 47/48 | €29,131 | €5,702 | -€23,429 | -80.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €260 | €0 | -€260 | -100% |
| Other operating charges | 640/8 | €828 | €757 | -€71 | -8.5% |
| Gross operating margin | 9900 | €30,991 | €27,678 | -€3,313 | -10.7% |
| Operating profit (loss) | 9901 | €29,903 | €26,921 | -€2,982 | -10.0% |
| Financial income | 75/76B | €1 | €0 | -€1 | -100% |
| Recurring financial income | 75 | €1 | €0 | -€1 | -100% |
| Financial charges | 65/66B | €46 | €123 | +€77 | +166% |
| Recurring financial charges | 65 | €46 | €123 | +€77 | +166% |
| Profit (loss) for the period before taxes | 9903 | €29,857 | €26,798 | -€3,059 | -10.2% |
| Income taxes | 67/77 | €7,787 | €7,315 | -€472 | -6.1% |
| Profit (loss) for the period | 9904 | €22,070 | €19,483 | -€2,587 | -11.7% |
| Profit (loss) for the period to be appropriated | 9905 | €22,070 | €19,483 | -€2,587 | -11.7% |
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 29 October 2026 via checked.be.