VAN DER AA 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 DER AA CONSULTING
Largest movements
- Receivables within one year +€10,733
up €10,733 (+141%), from €7,587 to €18,320
of which Trade receivables: +€10,643
- Tangible fixed assets -€5,265
down €5,265 (-21.1%), from €24,988 to €19,723
- Cash +€659
up €659 (+13.6%), from €4,837 to €5,496
mainly Net result for the year (+€17,661) and Depreciation (+€7,311)
- Debts after one year -€6,572
down €6,572 (-59.1%), from €11,123 to €4,551
- Other debts +€6,078
up €6,078 (+91.8%), from €6,618 to €12,697
- Profit (loss) carried forward +€5,896
up €5,896 (+145%), from €4,072 to €9,968
- Tax, wage and social debts +€3,487
up €3,487 (+2,724%), from €128 to €3,615
- Trade debts -€3,058
down €3,058 (-57.9%), from €5,285 to €2,227
- Gross operating margin +€32,135
up €32,135, from -€1,484 to €30,651
- Taxes +€3,359
up €3,359 (+2,624%), from €128 to €3,487
- Financial charges +€781
up €781 (+58.1%), from €1,345 to €2,127
- Depreciation +€444
up €444 (+6.5%), from €6,867 to €7,311
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 | €37,504 | €43,630 | +€6,126 | +16.3% |
| Fixed assets | 21/28 | €24,988 | €19,723 | -€5,265 | -21.1% |
| Tangible fixed assets | 22/27 | €24,988 | €19,723 | -€5,265 | -21.1% |
| Furniture and vehicles | 24 | €24,988 | €19,723 | -€5,265 | -21.1% |
| Current assets | 29/58 | €12,516 | €23,907 | +€11,391 | +91.0% |
| Amounts receivable within one year | 40/41 | €7,587 | €18,320 | +€10,733 | +141% |
| Trade receivables | 40 | €7,331 | €17,974 | +€10,643 | +145% |
| Other amounts receivable | 41 | €256 | €346 | +€90 | +35.1% |
| Cash at bank and in hand | 54/58 | €4,837 | €5,496 | +€659 | +13.6% |
| Deferred charges and accrued income | 490/1 | €92 | €92 | -€0 | -0.1% |
| Total equity and liabilities | 10/49 | €37,504 | €43,630 | +€6,126 | +16.3% |
| Equity | 10/15 | €8,072 | €13,968 | +€5,896 | +73.0% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €4,072 | €9,968 | +€5,896 | +145% |
| Amounts payable | 17/49 | €29,432 | €29,662 | +€230 | +0.8% |
| Amounts payable after more than one year | 17 | €11,123 | €4,551 | -€6,572 | -59.1% |
| Financial debts | 170/4 | €11,123 | €4,551 | -€6,572 | -59.1% |
| Amounts payable within one year | 42/48 | €18,310 | €25,111 | +€6,802 | +37.1% |
| Current portion of amounts payable after more than one year | 42 | €6,278 | €6,572 | +€294 | +4.7% |
| Trade debts | 44 | €5,285 | €2,227 | -€3,058 | -57.9% |
| Suppliers | 440/4 | €5,285 | €2,227 | -€3,058 | -57.9% |
| Taxes, remuneration and social security | 45 | €128 | €3,615 | +€3,487 | +2,724% |
| Taxes | 450/3 | €128 | €3,615 | +€3,487 | +2,724% |
| Other amounts payable | 47/48 | €6,618 | €12,697 | +€6,078 | +91.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,867 | €7,311 | +€444 | +6.5% |
| Other operating charges | 640/8 | €142 | €66 | -€76 | -53.7% |
| Gross operating margin | 9900 | -€1,484 | €30,651 | +€32,135 | |
| Operating profit (loss) | 9901 | -€8,493 | €23,275 | +€31,768 | |
| Financial income | 75/76B | €2 | - | -€2 | |
| Recurring financial income | 75 | €2 | - | -€2 | |
| Financial charges | 65/66B | €1,345 | €2,127 | +€781 | +58.1% |
| Recurring financial charges | 65 | €1,345 | €2,127 | +€781 | +58.1% |
| Profit (loss) for the period before taxes | 9903 | -€9,837 | €21,148 | +€30,985 | |
| Income taxes | 67/77 | €128 | €3,487 | +€3,359 | +2,624% |
| Profit (loss) for the period | 9904 | -€9,965 | €17,661 | +€27,626 | |
| Profit (loss) for the period to be appropriated | 9905 | -€9,965 | €17,661 | +€27,626 |
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 27 October 2026 via checked.be.