VAN DESSEL 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 DESSEL CONSULTING
Largest movements
- Financial fixed assets +€920,260
up €920,260 (+242%), from €379,741 to €1.3m
- Cash +€201,411
up €201,411 (+606%), from €33,245 to €234,656
mainly Net result for the year (+€1.0m) and Debts after one year (+€231,753)
- Tangible fixed assets +€31,242
up €31,242 (+912%), from €3,426 to €34,668
of which Furniture and vehicles: +€17,491
- Reserves +€887,215
up €887,215 (+259%), from €342,306 to €1.2m
of which Distributable reserves: +€887,215
- Debts after one year +€231,753
new in 2025: €231,753
- Current portion of long-term debt +€61,887
up €61,887 (+224%), from €27,642 to €89,529
- Other debts -€29,412
down €29,412 (-100%), from €29,412 to €0
- Financial income +€1.2m
up €1.2m (+2,488,715%), from €50 to €1.2m
of which Non-recurring financial income: +€1.0m
- Taxes +€293,054
up €293,054 (+625%), from €46,909 to €339,963
- Gross operating margin -€28,426
down €28,426 (-20.1%), from €141,078 to €112,652
- Financial charges +€6,491
up €6,491 (+162%), from €4,010 to €10,501
- Other operating charges +€1,517
up €1,517 (+610%), from €249 to €1,766
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 | €422,712 | €1,585,765 | +€1.2m | +275% |
| Fixed assets | 21/28 | €383,167 | €1,334,669 | +€951,502 | +248% |
| Tangible fixed assets | 22/27 | €3,426 | €34,668 | +€31,242 | +912% |
| Plant, machinery and equipment | 23 | - | €1,619 | +€1,619 | |
| Furniture and vehicles | 24 | €2,185 | €19,675 | +€17,491 | +801% |
| Other tangible fixed assets | 26 | €1,242 | €13,374 | +€12,132 | +977% |
| Financial fixed assets | 28 | €379,741 | €1,300,001 | +€920,260 | +242% |
| Current assets | 29/58 | €39,545 | €251,096 | +€211,551 | +535% |
| Amounts receivable within one year | 40/41 | €4,021 | €14,015 | +€9,994 | +249% |
| Trade receivables | 40 | €1,820 | €4,486 | +€2,666 | +146% |
| Other amounts receivable | 41 | €2,201 | €9,529 | +€7,328 | +333% |
| Cash at bank and in hand | 54/58 | €33,245 | €234,656 | +€201,411 | +606% |
| Deferred charges and accrued income | 490/1 | €2,280 | €2,426 | +€146 | +6.4% |
| Total equity and liabilities | 10/49 | €422,712 | €1,585,765 | +€1.2m | +275% |
| Equity | 10/15 | €360,906 | €1,248,122 | +€887,215 | +246% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €342,306 | €1,229,522 | +€887,215 | +259% |
| Tax-exempt reserves | 132 | €711 | €711 | = | 0.0% |
| Distributable reserves | 133 | €341,596 | €1,228,811 | +€887,215 | +260% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €61,805 | €337,644 | +€275,838 | +446% |
| Amounts payable after more than one year | 17 | - | €231,753 | +€231,753 | |
| Financial debts | 170/4 | - | €231,753 | +€231,753 | |
| Amounts payable within one year | 42/48 | €61,805 | €105,891 | +€44,086 | +71.3% |
| Current portion of amounts payable after more than one year | 42 | €27,642 | €89,529 | +€61,887 | +224% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €3,313 | €6,942 | +€3,629 | +110% |
| Suppliers | 440/4 | €3,313 | €6,942 | +€3,629 | +110% |
| Taxes, remuneration and social security | 45 | €1,438 | €9,420 | +€7,982 | +555% |
| Taxes | 450/3 | €1,438 | €9,420 | +€7,982 | +555% |
| Other amounts payable | 47/48 | €29,412 | €0 | -€29,412 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,585 | €2,207 | +€622 | +39.2% |
| Other operating charges | 640/8 | €249 | €1,766 | +€1,517 | +610% |
| Gross operating margin | 9900 | €141,078 | €112,652 | -€28,426 | -20.1% |
| Operating profit (loss) | 9901 | €139,245 | €108,679 | -€30,565 | -22.0% |
| Financial income | 75/76B | €50 | €1,246,647 | +€1.2m | +2,488,715% |
| Recurring financial income | 75 | €50 | €209,893 | +€209,843 | +418,932% |
| Non-recurring financial income | 76B | - | €1,036,754 | +€1.0m | |
| Financial charges | 65/66B | €4,010 | €10,501 | +€6,491 | +162% |
| Recurring financial charges | 65 | €4,010 | €10,501 | +€6,491 | +162% |
| Profit (loss) for the period before taxes | 9903 | €135,285 | €1,344,825 | +€1.2m | +894% |
| Income taxes | 67/77 | €46,909 | €339,963 | +€293,054 | +625% |
| Profit (loss) for the period | 9904 | €88,375 | €1,004,862 | +€916,487 | +1,037% |
| Profit (loss) for the period to be appropriated | 9905 | €88,375 | €1,004,862 | +€916,487 | +1,037% |
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 25 October 2026 via checked.be.