Van de Velde 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 de Velde Consulting
Largest movements
- Cash +€35,079
up €35,079 (+24.0%), from €146,007 to €181,085
mainly Net result for the year (+€69,144) and Depreciation (+€22,866)
- Tangible fixed assets -€22,866
down €22,866 (-25.2%), from €90,835 to €67,969
of which Furniture and vehicles: -€11,874
- Tax, wage and social debts +€6,914
up €6,914 (+78.6%), from €8,794 to €15,708
- Gross operating margin +€3,119
up €3,119 (+2.5%), from €125,536 to €128,655
- Taxes +€1,784
up €1,784 (+5.0%), from €35,813 to €37,597
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 | €406,707 | €415,486 | +€8,779 | +2.2% |
| Fixed assets | 21/28 | €90,835 | €67,969 | -€22,866 | -25.2% |
| Tangible fixed assets | 22/27 | €90,835 | €67,969 | -€22,866 | -25.2% |
| Land and buildings | 22 | €76,055 | €65,063 | -€10,992 | -14.5% |
| Furniture and vehicles | 24 | €14,779 | €2,906 | -€11,874 | -80.3% |
| Current assets | 29/58 | €315,872 | €347,517 | +€31,645 | +10.0% |
| Amounts receivable within one year | 40/41 | €51,481 | €48,047 | -€3,434 | -6.7% |
| Trade receivables | 40 | €36,891 | €21,519 | -€15,373 | -41.7% |
| Other amounts receivable | 41 | €14,590 | €26,529 | +€11,939 | +81.8% |
| Current investments | 50/53 | €118,384 | €118,384 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €146,007 | €181,085 | +€35,079 | +24.0% |
| Total equity and liabilities | 10/49 | €406,707 | €415,486 | +€8,779 | +2.2% |
| Equity | 10/15 | €395,489 | €397,691 | +€2,202 | +0.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €388,380 | €390,582 | +€2,202 | +0.6% |
| 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 | €386,520 | €388,722 | +€2,202 | +0.6% |
| Profit (loss) carried forward | 14 | €909 | €909 | = | 0.0% |
| Amounts payable | 17/49 | €11,218 | €17,795 | +€6,577 | +58.6% |
| Amounts payable within one year | 42/48 | €11,218 | €17,795 | +€6,577 | +58.6% |
| Trade debts | 44 | €2,424 | €2,087 | -€337 | -13.9% |
| Suppliers | 440/4 | €2,424 | €2,087 | -€337 | -13.9% |
| Taxes, remuneration and social security | 45 | €8,794 | €15,708 | +€6,914 | +78.6% |
| Taxes | 450/3 | €8,794 | €15,708 | +€6,914 | +78.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,136 | €22,866 | -€270 | -1.2% |
| Other operating charges | 640/8 | €1,330 | €1,429 | +€99 | +7.5% |
| Gross operating margin | 9900 | €125,536 | €128,655 | +€3,119 | +2.5% |
| Operating profit (loss) | 9901 | €101,070 | €104,360 | +€3,289 | +3.3% |
| Financial income | 75/76B | €2,932 | €2,668 | -€264 | -9.0% |
| Recurring financial income | 75 | €2,932 | €2,668 | -€264 | -9.0% |
| Financial charges | 65/66B | €251 | €287 | +€36 | +14.5% |
| Recurring financial charges | 65 | €251 | €287 | +€36 | +14.5% |
| Profit (loss) for the period before taxes | 9903 | €103,752 | €106,741 | +€2,989 | +2.9% |
| Income taxes | 67/77 | €35,813 | €37,597 | +€1,784 | +5.0% |
| Profit (loss) for the period | 9904 | €67,939 | €69,144 | +€1,205 | +1.8% |
| Profit (loss) for the period to be appropriated | 9905 | €67,939 | €69,144 | +€1,205 | +1.8% |
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 1 November 2026 via checked.be.