VAN DER BOON CONSULT: 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 BOON CONSULT
Largest movements
- Receivables within one year +€99,530
up €99,530 (+489%), from €20,363 to €119,893
of which Trade receivables: +€100,552
- Cash -€4,792
down €4,792 (-7.3%), from €65,941 to €61,150
mainly Receivables within one year (-€99,530) and Contributions, distributions and other (-€62,400)
- Tangible fixed assets -€3,220
down €3,220 (-87.1%), from €3,695 to €475
of which Furniture and vehicles: -€2,774
- Trade debts +€86,826
up €86,826 (+380%), from €22,840 to €109,666
- Profit (loss) carried forward +€9,232
up €9,232 (+11.7%), from €78,894 to €88,126
- Tax, wage and social debts -€2,864
down €2,864 (-27.9%), from €10,270 to €7,406
- Other debts -€2,479
down €2,479 (-56.5%), from €4,387 to €1,908
- Gross operating margin +€8,767
up €8,767 (+9.9%), from €88,290 to €97,057
- Taxes +€1,211
up €1,211 (+6.4%), from €18,855 to €20,066
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 | €122,390 | €214,992 | +€92,601 | +75.7% |
| Fixed assets | 21/28 | €3,695 | €475 | -€3,220 | -87.1% |
| Tangible fixed assets | 22/27 | €3,695 | €475 | -€3,220 | -87.1% |
| Plant, machinery and equipment | 23 | €921 | €475 | -€446 | -48.4% |
| Furniture and vehicles | 24 | €2,774 | €0 | -€2,774 | -100% |
| Current assets | 29/58 | €118,696 | €214,517 | +€95,821 | +80.7% |
| Amounts receivable after more than one year | 29 | €30,000 | €30,000 | = | 0.0% |
| Other amounts receivable | 291 | €30,000 | €30,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €20,363 | €119,893 | +€99,530 | +489% |
| Trade receivables | 40 | €18,907 | €119,460 | +€100,552 | +532% |
| Other amounts receivable | 41 | €1,456 | €433 | -€1,023 | -70.3% |
| Cash at bank and in hand | 54/58 | €65,941 | €61,150 | -€4,792 | -7.3% |
| Deferred charges and accrued income | 490/1 | €2,392 | €3,475 | +€1,083 | +45.3% |
| Total equity and liabilities | 10/49 | €122,390 | €214,992 | +€92,601 | +75.7% |
| Equity | 10/15 | €84,894 | €94,126 | +€9,232 | +10.9% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €78,894 | €88,126 | +€9,232 | +11.7% |
| Amounts payable | 17/49 | €37,496 | €120,866 | +€83,369 | +222% |
| Amounts payable within one year | 42/48 | €37,496 | €118,980 | +€81,483 | +217% |
| Trade debts | 44 | €22,840 | €109,666 | +€86,826 | +380% |
| Suppliers | 440/4 | €22,840 | €109,666 | +€86,826 | +380% |
| Taxes, remuneration and social security | 45 | €10,270 | €7,406 | -€2,864 | -27.9% |
| Taxes | 450/3 | €10,270 | €7,406 | -€2,864 | -27.9% |
| Other amounts payable | 47/48 | €4,387 | €1,908 | -€2,479 | -56.5% |
| Accrued charges and deferred income | 492/3 | - | €1,886 | +€1,886 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,053 | €3,220 | -€833 | -20.5% |
| Other operating charges | 640/8 | €1,296 | €1,160 | -€136 | -10.5% |
| Gross operating margin | 9900 | €88,290 | €97,057 | +€8,767 | +9.9% |
| Operating profit (loss) | 9901 | €82,942 | €92,677 | +€9,735 | +11.7% |
| Financial income | 75/76B | €999 | €600 | -€399 | -39.9% |
| Recurring financial income | 75 | €999 | €600 | -€399 | -39.9% |
| Financial charges | 65/66B | €944 | €1,579 | +€636 | +67.4% |
| Recurring financial charges | 65 | €944 | €1,579 | +€636 | +67.4% |
| Profit (loss) for the period before taxes | 9903 | €82,997 | €91,698 | +€8,701 | +10.5% |
| Income taxes | 67/77 | €18,855 | €20,066 | +€1,211 | +6.4% |
| Profit (loss) for the period | 9904 | €64,142 | €71,632 | +€7,490 | +11.7% |
| Profit (loss) for the period to be appropriated | 9905 | €64,142 | €71,632 | +€7,490 | +11.7% |
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 20 October 2026 via checked.be.