Van den Berghe Consultancy: 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 den Berghe Consultancy
Largest movements
- Cash +€54,845
up €54,845 (+83.0%), from €66,109 to €120,954
mainly Net result for the year (+€110,368) and Debts after one year (+€34,622)
- Receivables within one year +€13,529
up €13,529 (+55.3%), from €24,462 to €37,991
- Tangible fixed assets +€12,329
up €12,329 (+6.1%), from €202,213 to €214,542
of which Furniture and vehicles: +€19,497
- Debts after one year +€34,622
up €34,622 (+29.6%), from €116,915 to €151,537
- Other debts +€32,817
up €32,817 (+42.3%), from €77,626 to €110,442
- Current portion of long-term debt +€16,070
up €16,070 (+32.4%), from €49,609 to €65,679
- Advances received +€10,000
new in 2025: €10,000
- Trade debts -€6,221
down €6,221 (-39.7%), from €15,652 to €9,431
- Gross operating margin +€54,649
up €54,649 (+43.5%), from €125,567 to €180,215
- Taxes +€15,961
up €15,961 (+79.0%), from €20,205 to €36,166
- Financial charges +€1,967
up €1,967 (+48.8%), from €4,034 to €6,001
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 | €294,871 | €377,318 | +€82,447 | +28.0% |
| Fixed assets | 21/28 | €202,213 | €214,542 | +€12,329 | +6.1% |
| Tangible fixed assets | 22/27 | €202,213 | €214,542 | +€12,329 | +6.1% |
| Furniture and vehicles | 24 | €136,155 | €155,652 | +€19,497 | +14.3% |
| Other tangible fixed assets | 26 | €66,058 | €58,889 | -€7,168 | -10.9% |
| Current assets | 29/58 | €92,658 | €162,777 | +€70,119 | +75.7% |
| Amounts receivable within one year | 40/41 | €24,462 | €37,991 | +€13,529 | +55.3% |
| Trade receivables | 40 | €24,462 | €37,991 | +€13,529 | +55.3% |
| Cash at bank and in hand | 54/58 | €66,109 | €120,954 | +€54,845 | +83.0% |
| Deferred charges and accrued income | 490/1 | €2,087 | €3,831 | +€1,745 | +83.6% |
| Total equity and liabilities | 10/49 | €294,871 | €377,318 | +€82,447 | +28.0% |
| Equity | 10/15 | €18,600 | €18,600 | = | 0.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Amounts payable | 17/49 | €276,271 | €358,718 | +€82,447 | +29.8% |
| Amounts payable after more than one year | 17 | €116,915 | €151,537 | +€34,622 | +29.6% |
| Financial debts | 170/4 | €116,915 | €151,537 | +€34,622 | +29.6% |
| Amounts payable within one year | 42/48 | €156,618 | €203,753 | +€47,136 | +30.1% |
| Current portion of amounts payable after more than one year | 42 | €49,609 | €65,679 | +€16,070 | +32.4% |
| Trade debts | 44 | €15,652 | €9,431 | -€6,221 | -39.7% |
| Suppliers | 440/4 | €15,652 | €9,431 | -€6,221 | -39.7% |
| Advances received on contracts in progress | 46 | - | €10,000 | +€10,000 | |
| Taxes, remuneration and social security | 45 | €13,731 | €8,201 | -€5,531 | -40.3% |
| Taxes | 450/3 | €13,731 | €8,201 | -€5,531 | -40.3% |
| Other amounts payable | 47/48 | €77,626 | €110,442 | +€32,817 | +42.3% |
| Accrued charges and deferred income | 492/3 | €2,738 | €3,428 | +€690 | +25.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,394 | €23,007 | -€387 | -1.7% |
| Other operating charges | 640/8 | €4,006 | €4,673 | +€668 | +16.7% |
| Gross operating margin | 9900 | €125,567 | €180,215 | +€54,649 | +43.5% |
| Operating profit (loss) | 9901 | €98,167 | €152,535 | +€54,368 | +55.4% |
| Financial income | 75/76B | €77 | €0 | -€77 | -100.0% |
| Recurring financial income | 75 | €77 | €0 | -€77 | -100.0% |
| Financial charges | 65/66B | €4,034 | €6,001 | +€1,967 | +48.8% |
| Recurring financial charges | 65 | €4,034 | €6,001 | +€1,967 | +48.8% |
| Profit (loss) for the period before taxes | 9903 | €94,210 | €146,534 | +€52,324 | +55.5% |
| Income taxes | 67/77 | €20,205 | €36,166 | +€15,961 | +79.0% |
| Profit (loss) for the period | 9904 | €74,006 | €110,368 | +€36,362 | +49.1% |
| Profit (loss) for the period to be appropriated | 9905 | €74,006 | €110,368 | +€36,362 | +49.1% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 October 2026 via checked.be.