VAN DE WAL CONSULTING: what changed
VAN DE WAL CONSULTING
Largest movements
- Cash -€14,110
down €14,110 (-51.0%), from €27,671 to €13,561
mainly Net result for the year (-€13,462) and Receivables within one year (-€9,668)
- Receivables within one year +€9,668
up €9,668 (+129%), from €7,501 to €17,169
of which Trade receivables: +€6,777
- Tangible fixed assets +€591
up €591 (+12.5%), from €4,713 to €5,304
- Reserves -€13,462
down €13,462 (-39.9%), from €33,718 to €20,256
- Trade debts +€9,383
up €9,383 (+207%), from €4,526 to €13,909
- Gross operating margin -€4,720
down €4,720 (-105%), from -€4,482 to -€9,202
- Taxes +€1,774
up €1,774 (+783%), from €226 to €2,000
- Depreciation +€624
up €624 (+104%), from €598 to €1,222
- Other operating charges -€217
down €217 (-18.6%), from €1,168 to €951
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 | €40,334 | €36,487 | -€3,847 | -9.5% |
| Fixed assets | 21/28 | €4,713 | €5,304 | +€591 | +12.5% |
| Tangible fixed assets | 22/27 | €4,713 | €5,304 | +€591 | +12.5% |
| Plant, machinery and equipment | 23 | €4,713 | €5,304 | +€591 | +12.5% |
| Current assets | 29/58 | €35,621 | €31,183 | -€4,438 | -12.5% |
| Amounts receivable within one year | 40/41 | €7,501 | €17,169 | +€9,668 | +129% |
| Trade receivables | 40 | €5,227 | €12,004 | +€6,777 | +130% |
| Other amounts receivable | 41 | €2,274 | €5,165 | +€2,892 | +127% |
| Cash at bank and in hand | 54/58 | €27,671 | €13,561 | -€14,110 | -51.0% |
| Deferred charges and accrued income | 490/1 | €450 | €453 | +€3 | +0.7% |
| Total equity and liabilities | 10/49 | €40,334 | €36,487 | -€3,847 | -9.5% |
| Equity | 10/15 | €33,719 | €20,257 | -€13,462 | -39.9% |
| Contributions | 10/11 | €1 | €1 | = | 0.0% |
| Reserves | 13 | €33,718 | €20,256 | -€13,462 | -39.9% |
| Distributable reserves | 133 | €33,718 | €20,256 | -€13,462 | -39.9% |
| Amounts payable | 17/49 | €6,615 | €16,230 | +€9,614 | +145% |
| Amounts payable within one year | 42/48 | €6,615 | €16,230 | +€9,614 | +145% |
| Trade debts | 44 | €4,526 | €13,909 | +€9,383 | +207% |
| Suppliers | 440/4 | €4,526 | €13,909 | +€9,383 | +207% |
| Taxes, remuneration and social security | 45 | €2,089 | €2,321 | +€231 | +11.1% |
| Taxes | 450/3 | €2,089 | €2,321 | +€231 | +11.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €598 | €1,222 | +€624 | +104% |
| Other operating charges | 640/8 | €1,168 | €951 | -€217 | -18.6% |
| Non-recurring operating charges | 66A | €539 | €0 | -€539 | -100% |
| Gross operating margin | 9900 | -€4,482 | -€9,202 | -€4,720 | -105% |
| Operating profit (loss) | 9901 | -€6,788 | -€11,375 | -€4,587 | -67.6% |
| Financial charges | 65/66B | €167 | €86 | -€80 | -48.2% |
| Recurring financial charges | 65 | €163 | €86 | -€77 | -47.0% |
| Non-recurring financial charges | 66B | €4 | - | -€4 | |
| Profit (loss) for the period before taxes | 9903 | -€6,955 | -€11,462 | -€4,507 | -64.8% |
| Income taxes | 67/77 | €226 | €2,000 | +€1,774 | +783% |
| Profit (loss) for the period | 9904 | -€7,181 | -€13,462 | -€6,280 | -87.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€7,181 | -€13,462 | -€6,280 | -87.5% |
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 8 November 2026 via checked.be.