Van der Made 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 Made Consulting
Largest movements
- Cash +€162,267
up €162,267 (+92.7%), from €174,973 to €337,240
mainly Net result for the year (+€109,688) and Receivables within one year (+€25,847)
- Receivables within one year -€25,847
down €25,847 (-23.6%), from €109,444 to €83,598
of which Trade receivables: -€32,676
- Tangible fixed assets -€6,567
down €6,567 (-47.3%), from €13,889 to €7,322
- Reserves +€109,688
up €109,688 (+43.3%), from €253,316 to €363,004
- Trade debts +€21,347
up €21,347 (+366%), from €5,825 to €27,172
- Gross operating margin +€4,533
up €4,533 (+3.1%), from €148,098 to €152,630
- Taxes +€1,647
up €1,647 (+4.9%), from €33,287 to €34,934
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 | €299,199 | €429,110 | +€129,910 | +43.4% |
| Fixed assets | 21/28 | €13,889 | €7,322 | -€6,567 | -47.3% |
| Tangible fixed assets | 22/27 | €13,889 | €7,322 | -€6,567 | -47.3% |
| Furniture and vehicles | 24 | €13,889 | €7,322 | -€6,567 | -47.3% |
| Current assets | 29/58 | €285,310 | €421,788 | +€136,478 | +47.8% |
| Amounts receivable within one year | 40/41 | €109,444 | €83,598 | -€25,847 | -23.6% |
| Trade receivables | 40 | €99,014 | €66,338 | -€32,676 | -33.0% |
| Other amounts receivable | 41 | €10,430 | €17,260 | +€6,829 | +65.5% |
| Cash at bank and in hand | 54/58 | €174,973 | €337,240 | +€162,267 | +92.7% |
| Deferred charges and accrued income | 490/1 | €893 | €950 | +€57 | +6.4% |
| Total equity and liabilities | 10/49 | €299,199 | €429,110 | +€129,910 | +43.4% |
| Equity | 10/15 | €257,316 | €367,004 | +€109,688 | +42.6% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Reserves | 13 | €253,316 | €363,004 | +€109,688 | +43.3% |
| Distributable reserves | 133 | €253,316 | €363,004 | +€109,688 | +43.3% |
| Amounts payable | 17/49 | €41,883 | €62,106 | +€20,223 | +48.3% |
| Amounts payable within one year | 42/48 | €41,883 | €62,106 | +€20,223 | +48.3% |
| Financial debts | 43 | €579 | €0 | -€579 | -100% |
| Credit institutions | 430/8 | €579 | €0 | -€579 | -100% |
| Other loans | 439 | €0 | - | = | |
| Trade debts | 44 | €5,825 | €27,172 | +€21,347 | +366% |
| Suppliers | 440/4 | €5,825 | €27,172 | +€21,347 | +366% |
| Taxes, remuneration and social security | 45 | €33,287 | €34,934 | +€1,647 | +4.9% |
| Taxes | 450/3 | €33,287 | €34,934 | +€1,647 | +4.9% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €2,192 | €0 | -€2,192 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,096 | €6,690 | +€594 | +9.7% |
| Other operating charges | 640/8 | €861 | €1,604 | +€743 | +86.3% |
| Gross operating margin | 9900 | €148,098 | €152,630 | +€4,533 | +3.1% |
| Operating profit (loss) | 9901 | €141,141 | €144,336 | +€3,196 | +2.3% |
| Financial income | 75/76B | €257 | €1,250 | +€993 | +386% |
| Recurring financial income | 75 | €257 | €1,250 | +€993 | +386% |
| Financial charges | 65/66B | €700 | €964 | +€264 | +37.7% |
| Recurring financial charges | 65 | €700 | €964 | +€264 | +37.7% |
| Profit (loss) for the period before taxes | 9903 | €140,698 | €144,622 | +€3,924 | +2.8% |
| Income taxes | 67/77 | €33,287 | €34,934 | +€1,647 | +4.9% |
| Profit (loss) for the period | 9904 | €107,410 | €109,688 | +€2,278 | +2.1% |
| Profit (loss) for the period to be appropriated | 9905 | €107,410 | €109,688 | +€2,278 | +2.1% |
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 23 October 2026 via checked.be.