VAN DEN EINDE 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 DEN EINDE CONSULTING
Largest movements
- Tangible fixed assets +€123,781
up €123,781 (+78.2%), from €158,360 to €282,141
of which Land and buildings: +€163,987
- Cash -€43,620
down €43,620 (-45.1%), from €96,702 to €53,082
mainly Investment in fixed assets (net) (-€198,841) and Contributions, distributions and other (-€44,913)
- Receivables after one year -€9,663
down €9,663 (-46.9%), from €20,619 to €10,956
- Receivables within one year +€5,835
up €5,835 (+16.3%), from €35,696 to €41,531
of which Other amounts receivable: +€10,925
- Debts after one year +€102,427
up €102,427 (+373%), from €27,429 to €129,856
- Reserves -€27,330
down €27,330 (-10.6%), from €257,354 to €230,024
- Tax, wage and social debts +€5,309
up €5,309 (+42.9%), from €12,384 to €17,693
of which Taxes: +€5,309
- Depreciation +€35,975
up €35,975 (+92.0%), from €39,085 to €75,059
- Taxes -€9,358
down €9,358 (-51.3%), from €18,243 to €8,885
- Financial charges +€1,937
up €1,937 (+185%), from €1,050 to €2,986
- Gross operating margin +€1,462
up €1,462 (+1.4%), from €103,170 to €104,632
- Other operating charges -€1,423
down €1,423 (-43.9%), from €3,241 to €1,818
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 | €325,243 | €401,696 | +€76,453 | +23.5% |
| Fixed assets | 21/28 | €164,560 | €288,341 | +€123,781 | +75.2% |
| Tangible fixed assets | 22/27 | €158,360 | €282,141 | +€123,781 | +78.2% |
| Land and buildings | 22 | - | €163,987 | +€163,987 | |
| Plant, machinery and equipment | 23 | €27,177 | €20,263 | -€6,914 | -25.4% |
| Furniture and vehicles | 24 | €101,165 | €73,388 | -€27,778 | -27.5% |
| Other tangible fixed assets | 26 | €30,018 | €24,503 | -€5,515 | -18.4% |
| Financial fixed assets | 28 | €6,200 | €6,200 | = | 0.0% |
| Current assets | 29/58 | €160,683 | €113,355 | -€47,328 | -29.5% |
| Amounts receivable after more than one year | 29 | €20,619 | €10,956 | -€9,663 | -46.9% |
| Other amounts receivable | 291 | €20,619 | €10,956 | -€9,663 | -46.9% |
| Stocks and contracts in progress | 3 | €2,811 | €2,165 | -€646 | -23.0% |
| Stocks | 30/36 | €2,811 | €2,165 | -€646 | -23.0% |
| Amounts receivable within one year | 40/41 | €35,696 | €41,531 | +€5,835 | +16.3% |
| Trade receivables | 40 | €25,206 | €20,116 | -€5,090 | -20.2% |
| Other amounts receivable | 41 | €10,490 | €21,415 | +€10,925 | +104% |
| Cash at bank and in hand | 54/58 | €96,702 | €53,082 | -€43,620 | -45.1% |
| Deferred charges and accrued income | 490/1 | €4,855 | €5,620 | +€766 | +15.8% |
| Total equity and liabilities | 10/49 | €325,243 | €401,696 | +€76,453 | +23.5% |
| Equity | 10/15 | €263,554 | €236,224 | -€27,330 | -10.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €257,354 | €230,024 | -€27,330 | -10.6% |
| Distributable reserves | 133 | €257,354 | €230,024 | -€27,330 | -10.6% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €61,690 | €165,473 | +€103,783 | +168% |
| Amounts payable after more than one year | 17 | €27,429 | €129,856 | +€102,427 | +373% |
| Financial debts | 170/4 | €27,429 | €129,856 | +€102,427 | +373% |
| Amounts payable within one year | 42/48 | €33,873 | €35,217 | +€1,344 | +4.0% |
| Current portion of amounts payable after more than one year | 42 | €15,657 | €15,032 | -€625 | -4.0% |
| Trade debts | 44 | €5,573 | €2,493 | -€3,080 | -55.3% |
| Suppliers | 440/4 | €5,573 | €2,493 | -€3,080 | -55.3% |
| Taxes, remuneration and social security | 45 | €12,384 | €17,693 | +€5,309 | +42.9% |
| Taxes | 450/3 | €8,684 | €13,993 | +€5,309 | +61.1% |
| Remuneration and social security | 454/9 | €3,700 | €3,700 | = | 0.0% |
| Other amounts payable | 47/48 | €260 | €0 | -€260 | -100% |
| Accrued charges and deferred income | 492/3 | €387 | €400 | +€12 | +3.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €39,085 | €75,059 | +€35,975 | +92.0% |
| Other operating charges | 640/8 | €3,241 | €1,818 | -€1,423 | -43.9% |
| Gross operating margin | 9900 | €103,170 | €104,632 | +€1,462 | +1.4% |
| Operating profit (loss) | 9901 | €60,844 | €27,754 | -€33,090 | -54.4% |
| Financial income | 75/76B | €1,854 | €1,700 | -€154 | -8.3% |
| Recurring financial income | 75 | €1,854 | €1,700 | -€154 | -8.3% |
| Financial charges | 65/66B | €1,050 | €2,986 | +€1,937 | +185% |
| Recurring financial charges | 65 | €1,050 | €2,986 | +€1,937 | +185% |
| Profit (loss) for the period before taxes | 9903 | €61,648 | €26,468 | -€35,180 | -57.1% |
| Income taxes | 67/77 | €18,243 | €8,885 | -€9,358 | -51.3% |
| Profit (loss) for the period | 9904 | €43,405 | €17,583 | -€25,822 | -59.5% |
| Profit (loss) for the period to be appropriated | 9905 | €43,405 | €17,583 | -€25,822 | -59.5% |
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 17 October 2026 via checked.be.