Van Engelant Consulting: what changed
Van Engelant Consulting
Largest movements
- Receivables after one year +€100,000
new in 2025: €100,000
- Cash -€18,270
down €18,270 (-18.0%), from €101,560 to €83,290
mainly Receivables after one year (-€100,000) and Receivables within one year (-€6,990)
- Receivables within one year +€6,990
up €6,990 (+15.7%), from €44,525 to €51,515
of which Trade receivables: +€21,990
- Tangible fixed assets -€3,251
down €3,251 (-9.7%), from €33,622 to €30,371
of which Other tangible fixed assets: -€3,770
- Reserves +€93,204
up €93,204 (+72.4%), from €128,674 to €221,879
- Tax, wage and social debts -€6,471
down €6,471 (-14.7%), from €44,166 to €37,695
- Gross operating margin -€17,308
down €17,308 (-12.5%), from €138,613 to €121,305
- Taxes -€4,760
down €4,760 (-15.6%), from €30,497 to €25,737
- Financial income +€2,210
up €2,210 (+9,578%), from €23 to €2,233
- Depreciation +€1,785
up €1,785 (+71.7%), from €2,489 to €4,275
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €180,491 | €267,329 | +€86,838 | +48.1% |
| Fixed assets | 21/28 | €33,622 | €30,371 | -€3,251 | -9.7% |
| Tangible fixed assets | 22/27 | €33,622 | €30,371 | -€3,251 | -9.7% |
| Furniture and vehicles | 24 | €1,108 | €1,627 | +€519 | +46.8% |
| Other tangible fixed assets | 26 | €32,513 | €28,744 | -€3,770 | -11.6% |
| Current assets | 29/58 | €146,869 | €236,958 | +€90,089 | +61.3% |
| Amounts receivable after more than one year | 29 | - | €100,000 | +€100,000 | |
| Other amounts receivable | 291 | - | €100,000 | +€100,000 | |
| Amounts receivable within one year | 40/41 | €44,525 | €51,515 | +€6,990 | +15.7% |
| Trade receivables | 40 | €29,525 | €51,515 | +€21,990 | +74.5% |
| Other amounts receivable | 41 | €15,000 | - | -€15,000 | |
| Cash at bank and in hand | 54/58 | €101,560 | €83,290 | -€18,270 | -18.0% |
| Deferred charges and accrued income | 490/1 | €784 | €2,153 | +€1,369 | +175% |
| Total equity and liabilities | 10/49 | €180,491 | €267,329 | +€86,838 | +48.1% |
| Equity | 10/15 | €132,674 | €225,879 | +€93,204 | +70.3% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Reserves | 13 | €128,674 | €221,879 | +€93,204 | +72.4% |
| Distributable reserves | 133 | €128,674 | €221,879 | +€93,204 | +72.4% |
| Amounts payable | 17/49 | €47,816 | €41,450 | -€6,366 | -13.3% |
| Amounts payable within one year | 42/48 | €47,816 | €41,450 | -€6,366 | -13.3% |
| Trade debts | 44 | €3,650 | €3,755 | +€105 | +2.9% |
| Suppliers | 440/4 | €3,650 | €3,755 | +€105 | +2.9% |
| Taxes, remuneration and social security | 45 | €44,166 | €37,695 | -€6,471 | -14.7% |
| Taxes | 450/3 | €44,166 | €37,695 | -€6,471 | -14.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,489 | €4,275 | +€1,785 | +71.7% |
| Other operating charges | 640/8 | - | €137 | +€137 | |
| Gross operating margin | 9900 | €138,613 | €121,305 | -€17,308 | -12.5% |
| Operating profit (loss) | 9901 | €136,124 | €116,894 | -€19,230 | -14.1% |
| Financial income | 75/76B | €23 | €2,233 | +€2,210 | +9,578% |
| Recurring financial income | 75 | €23 | €2,233 | +€2,210 | +9,578% |
| Financial charges | 65/66B | €13 | €185 | +€172 | +1,309% |
| Recurring financial charges | 65 | €13 | €185 | +€172 | +1,309% |
| Profit (loss) for the period before taxes | 9903 | €136,134 | €118,941 | -€17,192 | -12.6% |
| Income taxes | 67/77 | €30,497 | €25,737 | -€4,760 | -15.6% |
| Profit (loss) for the period | 9904 | €105,637 | €93,204 | -€12,433 | -11.8% |
| Profit (loss) for the period to be appropriated | 9905 | €105,637 | €93,204 | -€12,433 | -11.8% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.