VAN DER STAPPEN 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 STAPPEN CONSULTING
Largest movements
- Receivables within one year -€31,282
down €31,282 (-65.0%), from €48,103 to €16,821
of which Trade receivables: -€35,393
- Tangible fixed assets -€22,401
down €22,401 (-51.6%), from €43,435 to €21,035
of which Furniture and vehicles: -€22,902
- Cash -€9,478
down €9,478 (-4.6%), from €206,334 to €196,856
mainly Contributions, distributions and other (-€38,596) and Debts after one year (-€16,953)
- Reserves -€31,687
down €31,687 (-19.2%), from €164,953 to €133,266
- Debts after one year -€16,953
down €16,953 (-66.2%), from €25,598 to €8,645
- Tax, wage and social debts -€16,301
down €16,301 (-67.1%), from €24,311 to €8,010
- Trade debts +€14,235
up €14,235 (+3,363%), from €423 to €14,658
- Other debts -€12,934
down €12,934 (-24.6%), from €52,535 to €39,601
- Gross operating margin -€10,002
down €10,002 (-21.0%), from €47,692 to €37,690
- Taxes -€4,133
down €4,133 (-53.3%), from €7,753 to €3,620
- Financial income -€2,412
down €2,412 (-76.6%), from €3,147 to €735
- Other operating charges +€843
up €843 (+151%), from €559 to €1,402
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 | €303,616 | €240,416 | -€63,200 | -20.8% |
| Fixed assets | 21/28 | €43,435 | €21,035 | -€22,401 | -51.6% |
| Tangible fixed assets | 22/27 | €43,435 | €21,035 | -€22,401 | -51.6% |
| Land and buildings | 22 | €8,125 | €8,626 | +€501 | +6.2% |
| Furniture and vehicles | 24 | €35,310 | €12,409 | -€22,902 | -64.9% |
| Current assets | 29/58 | €260,180 | €219,381 | -€40,799 | -15.7% |
| Amounts receivable within one year | 40/41 | €48,103 | €16,821 | -€31,282 | -65.0% |
| Trade receivables | 40 | €48,098 | €12,705 | -€35,393 | -73.6% |
| Other amounts receivable | 41 | €6 | €4,116 | +€4,110 | +69,668% |
| Cash at bank and in hand | 54/58 | €206,334 | €196,856 | -€9,478 | -4.6% |
| Deferred charges and accrued income | 490/1 | €5,743 | €5,704 | -€39 | -0.7% |
| Total equity and liabilities | 10/49 | €303,616 | €240,416 | -€63,200 | -20.8% |
| Equity | 10/15 | €184,225 | €152,538 | -€31,687 | -17.2% |
| Contributions | 10/11 | €19,273 | €19,273 | = | 0.0% |
| Reserves | 13 | €164,953 | €133,266 | -€31,687 | -19.2% |
| Distributable reserves | 133 | €164,953 | €133,266 | -€31,687 | -19.2% |
| Amounts payable | 17/49 | €119,390 | €87,878 | -€31,513 | -26.4% |
| Amounts payable after more than one year | 17 | €25,598 | €8,645 | -€16,953 | -66.2% |
| Financial debts | 170/4 | €25,598 | €8,645 | -€16,953 | -66.2% |
| Amounts payable within one year | 42/48 | €93,792 | €79,232 | -€14,560 | -15.5% |
| Current portion of amounts payable after more than one year | 42 | €16,522 | €16,963 | +€441 | +2.7% |
| Trade debts | 44 | €423 | €14,658 | +€14,235 | +3,363% |
| Suppliers | 440/4 | €423 | €14,658 | +€14,235 | +3,363% |
| Taxes, remuneration and social security | 45 | €24,311 | €8,010 | -€16,301 | -67.1% |
| Taxes | 450/3 | €24,311 | €8,010 | -€16,301 | -67.1% |
| Other amounts payable | 47/48 | €52,535 | €39,601 | -€12,934 | -24.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,965 | €25,346 | +€381 | +1.5% |
| Other operating charges | 640/8 | €559 | €1,402 | +€843 | +151% |
| Gross operating margin | 9900 | €47,692 | €37,690 | -€10,002 | -21.0% |
| Operating profit (loss) | 9901 | €22,167 | €10,941 | -€11,226 | -50.6% |
| Financial income | 75/76B | €3,147 | €735 | -€2,412 | -76.6% |
| Recurring financial income | 75 | €3,147 | €735 | -€2,412 | -76.6% |
| Financial charges | 65/66B | €1,580 | €1,147 | -€432 | -27.4% |
| Recurring financial charges | 65 | €1,580 | €1,147 | -€432 | -27.4% |
| Profit (loss) for the period before taxes | 9903 | €23,735 | €10,529 | -€13,206 | -55.6% |
| Income taxes | 67/77 | €7,753 | €3,620 | -€4,133 | -53.3% |
| Profit (loss) for the period | 9904 | €15,982 | €6,909 | -€9,073 | -56.8% |
| Profit (loss) for the period to be appropriated | 9905 | €15,982 | €6,909 | -€9,073 | -56.8% |
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 30 October 2026 via checked.be.