VAN DEN BOS IT CONSULTANCY: what changed
VAN DEN BOS IT CONSULTANCY
Largest movements
- Cash +€9,335
up €9,335 (+59.5%), from €15,682 to €25,016
mainly Net result for the year (+€20,805) and Depreciation (+€4,335)
- Receivables after one year +€6,875
up €6,875 (+18.6%), from €37,000 to €43,875
- Tangible fixed assets +€5,078
up €5,078 (+63.6%), from €7,987 to €13,065
of which Furniture and vehicles: +€6,952
- Receivables within one year -€2,940
down €2,940 (-19.8%), from €14,847 to €11,908
of which Trade receivables: -€3,285
- Deferred charges and accrued income +€1,450
new in 2025: €1,450
- Reserves +€20,805
up €20,805 (+44.1%), from €47,126 to €67,930
- Tax, wage and social debts -€2,560
down €2,560 (-12.3%), from €20,788 to €18,228
- Debts after one year +€2,294
new in 2025: €2,294
- Other debts -€2,000
no longer reported in 2025 (was €2,000)
- Current portion of long-term debt +€1,645
new in 2025: €1,645
- Gross operating margin -€3,036
down €3,036 (-9.1%), from €33,327 to €30,292
- Depreciation +€2,474
up €2,474 (+133%), from €1,861 to €4,335
- Taxes -€1,200
down €1,200 (-17.6%), from €6,807 to €5,607
- Other operating charges +€522
up €522 (+818%), from €64 to €585
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 | €75,515 | €95,314 | +€19,798 | +26.2% |
| Fixed assets | 21/28 | €7,987 | €13,065 | +€5,078 | +63.6% |
| Tangible fixed assets | 22/27 | €7,987 | €13,065 | +€5,078 | +63.6% |
| Land and buildings | 22 | €1,364 | €744 | -€619 | -45.4% |
| Plant, machinery and equipment | 23 | €3,156 | €1,901 | -€1,255 | -39.8% |
| Furniture and vehicles | 24 | €3,467 | €10,419 | +€6,952 | +201% |
| Current assets | 29/58 | €67,529 | €82,249 | +€14,720 | +21.8% |
| Amounts receivable after more than one year | 29 | €37,000 | €43,875 | +€6,875 | +18.6% |
| Other amounts receivable | 291 | €37,000 | €43,875 | +€6,875 | +18.6% |
| Amounts receivable within one year | 40/41 | €14,847 | €11,908 | -€2,940 | -19.8% |
| Trade receivables | 40 | €13,745 | €10,460 | -€3,285 | -23.9% |
| Other amounts receivable | 41 | €1,102 | €1,448 | +€345 | +31.3% |
| Cash at bank and in hand | 54/58 | €15,682 | €25,016 | +€9,335 | +59.5% |
| Deferred charges and accrued income | 490/1 | - | €1,450 | +€1,450 | |
| Total equity and liabilities | 10/49 | €75,515 | €95,314 | +€19,798 | +26.2% |
| Equity | 10/15 | €52,126 | €72,930 | +€20,805 | +39.9% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €47,126 | €67,930 | +€20,805 | +44.1% |
| Distributable reserves | 133 | €47,126 | €67,930 | +€20,805 | +44.1% |
| Amounts payable | 17/49 | €23,390 | €22,383 | -€1,006 | -4.3% |
| Amounts payable after more than one year | 17 | - | €2,294 | +€2,294 | |
| Financial debts | 170/4 | - | €2,294 | +€2,294 | |
| Amounts payable within one year | 42/48 | €23,390 | €20,089 | -€3,301 | -14.1% |
| Current portion of amounts payable after more than one year | 42 | - | €1,645 | +€1,645 | |
| Trade debts | 44 | €601 | €217 | -€385 | -64.0% |
| Suppliers | 440/4 | €601 | €217 | -€385 | -64.0% |
| Taxes, remuneration and social security | 45 | €20,788 | €18,228 | -€2,560 | -12.3% |
| Taxes | 450/3 | €20,788 | €18,228 | -€2,560 | -12.3% |
| Other amounts payable | 47/48 | €2,000 | - | -€2,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,861 | €4,335 | +€2,474 | +133% |
| Other operating charges | 640/8 | €64 | €585 | +€522 | +818% |
| Gross operating margin | 9900 | €33,327 | €30,292 | -€3,036 | -9.1% |
| Operating profit (loss) | 9901 | €31,403 | €25,371 | -€6,032 | -19.2% |
| Financial income | 75/76B | €1,117 | €1,410 | +€293 | +26.2% |
| Recurring financial income | 75 | €1,117 | €1,410 | +€293 | +26.2% |
| Financial charges | 65/66B | €59 | €370 | +€311 | +532% |
| Recurring financial charges | 65 | €59 | €370 | +€311 | +532% |
| Profit (loss) for the period before taxes | 9903 | €32,462 | €26,412 | -€6,050 | -18.6% |
| Income taxes | 67/77 | €6,807 | €5,607 | -€1,200 | -17.6% |
| Profit (loss) for the period | 9904 | €25,654 | €20,805 | -€4,850 | -18.9% |
| Profit (loss) for the period to be appropriated | 9905 | €25,654 | €20,805 | -€4,850 | -18.9% |
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 1 November 2026 via checked.be.