VAN DER SYPT 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 SYPT CONSULTING
Largest movements
- Cash +€102,091
up €102,091 (+71.2%), from €143,351 to €245,442
mainly Net result for the year (+€95,238) and Depreciation (+€29,037)
- Tangible fixed assets -€29,037
down €29,037 (-1.9%), from €1.5m to €1.5m
of which Furniture and vehicles: -€18,748
- Reserves +€95,238
up €95,238 (+6.1%), from €1.6m to €1.7m
- Trade debts -€46,680
down €46,680 (-88.5%), from €52,730 to €6,051
- Gross operating margin +€14,716
up €14,716 (+9.7%), from €152,003 to €166,719
- Other operating charges -€10,304
down €10,304 (-75.2%), from €13,705 to €3,401
- Depreciation +€9,963
up €9,963 (+52.2%), from €19,073 to €29,037
- Taxes +€5,518
up €5,518 (+15.9%), from €34,705 to €40,223
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 | €1,671,663 | €1,728,804 | +€57,141 | +3.4% |
| Fixed assets | 21/28 | €1,489,352 | €1,460,316 | -€29,037 | -1.9% |
| Tangible fixed assets | 22/27 | €1,489,352 | €1,460,316 | -€29,037 | -1.9% |
| Land and buildings | 22 | €1,421,486 | €1,411,197 | -€10,289 | -0.7% |
| Furniture and vehicles | 24 | €67,867 | €49,119 | -€18,748 | -27.6% |
| Current assets | 29/58 | €182,311 | €268,488 | +€86,178 | +47.3% |
| Amounts receivable within one year | 40/41 | €38,617 | €22,703 | -€15,913 | -41.2% |
| Trade receivables | 40 | €34,646 | €22,703 | -€11,942 | -34.5% |
| Other amounts receivable | 41 | €3,971 | - | -€3,971 | |
| Cash at bank and in hand | 54/58 | €143,351 | €245,442 | +€102,091 | +71.2% |
| Deferred charges and accrued income | 490/1 | €342 | €342 | = | 0.0% |
| Total equity and liabilities | 10/49 | €1,671,663 | €1,728,804 | +€57,141 | +3.4% |
| Equity | 10/15 | €1,580,136 | €1,675,375 | +€95,238 | +6.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,561,536 | €1,656,775 | +€95,238 | +6.1% |
| Distributable reserves | 133 | €1,561,536 | €1,656,775 | +€95,238 | +6.1% |
| Amounts payable | 17/49 | €91,526 | €53,429 | -€38,097 | -41.6% |
| Amounts payable after more than one year | 17 | €1,025 | - | -€1,025 | |
| Financial debts | 170/4 | €1,025 | - | -€1,025 | |
| Amounts payable within one year | 42/48 | €90,501 | €53,429 | -€37,072 | -41.0% |
| Current portion of amounts payable after more than one year | 42 | €4,075 | €1,025 | -€3,049 | -74.8% |
| Trade debts | 44 | €52,730 | €6,051 | -€46,680 | -88.5% |
| Suppliers | 440/4 | €52,730 | €6,051 | -€46,680 | -88.5% |
| Taxes, remuneration and social security | 45 | €13,346 | €27,346 | +€14,000 | +105% |
| Taxes | 450/3 | €13,346 | €27,346 | +€14,000 | +105% |
| Other amounts payable | 47/48 | €20,350 | €19,007 | -€1,343 | -6.6% |
| Non-recurring operating income | 76A | €207 | - | -€207 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,073 | €29,037 | +€9,963 | +52.2% |
| Other operating charges | 640/8 | €13,705 | €3,401 | -€10,304 | -75.2% |
| Gross operating margin | 9900 | €152,003 | €166,719 | +€14,716 | +9.7% |
| Operating profit (loss) | 9901 | €119,224 | €134,281 | +€15,057 | +12.6% |
| Financial income | 75/76B | €761 | €1,620 | +€859 | +113% |
| Recurring financial income | 75 | €761 | €1,620 | +€859 | +113% |
| Financial charges | 65/66B | €1,633 | €440 | -€1,193 | -73.0% |
| Recurring financial charges | 65 | €1,633 | €440 | -€1,193 | -73.0% |
| Profit (loss) for the period before taxes | 9903 | €118,351 | €135,461 | +€17,110 | +14.5% |
| Income taxes | 67/77 | €34,705 | €40,223 | +€5,518 | +15.9% |
| Profit (loss) for the period | 9904 | €83,646 | €95,238 | +€11,592 | +13.9% |
| Profit (loss) for the period to be appropriated | 9905 | €83,646 | €95,238 | +€11,592 | +13.9% |
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 29 October 2026 via checked.be.