VAN GASSE 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 GASSE CONSULTING
Largest movements
- Cash +€24,007
up €24,007 (+243%), from €9,887 to €33,893
mainly Net result for the year (+€22,517) and Debts after one year (+€15,966)
- Tangible fixed assets +€21,081
new in 2025: €21,081
- Receivables within one year -€4,299
down €4,299 (-74.4%), from €5,777 to €1,478
of which Trade receivables: -€3,833
- Reserves +€22,517
up €22,517 (+236%), from €9,538 to €32,056
- Debts after one year +€15,966
new in 2025: €15,966
- Current portion of long-term debt +€4,311
new in 2025: €4,311
- Tax, wage and social debts -€1,256
down €1,256 (-60.2%), from €2,085 to €829
- Other debts -€750
down €750 (-72.1%), from €1,040 to €290
- Gross operating margin +€22,806
up €22,806 (+176%), from €12,935 to €35,741
- Taxes +€6,016
up €6,016 (+240%), from €2,507 to €8,522
- Depreciation +€4,024
new in 2025: €4,024
- Other operating charges -€704
down €704 (-79.1%), from €890 to €186
- Financial charges +€492
new in 2025: €492
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 | €15,663 | €56,452 | +€40,788 | +260% |
| Fixed assets | 21/28 | - | €21,081 | +€21,081 | |
| Tangible fixed assets | 22/27 | - | €21,081 | +€21,081 | |
| Furniture and vehicles | 24 | - | €21,081 | +€21,081 | |
| Current assets | 29/58 | €15,663 | €35,371 | +€19,708 | +126% |
| Amounts receivable within one year | 40/41 | €5,777 | €1,478 | -€4,299 | -74.4% |
| Trade receivables | 40 | €3,833 | €0 | -€3,833 | -100% |
| Other amounts receivable | 41 | €1,943 | €1,478 | -€466 | -24.0% |
| Cash at bank and in hand | 54/58 | €9,887 | €33,893 | +€24,007 | +243% |
| Total equity and liabilities | 10/49 | €15,663 | €56,452 | +€40,788 | +260% |
| Equity | 10/15 | €12,538 | €35,056 | +€22,517 | +180% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €9,538 | €32,056 | +€22,517 | +236% |
| Distributable reserves | 133 | €9,538 | €32,056 | +€22,517 | +236% |
| Amounts payable | 17/49 | €3,125 | €21,396 | +€18,271 | +585% |
| Amounts payable after more than one year | 17 | - | €15,966 | +€15,966 | |
| Financial debts | 170/4 | - | €15,966 | +€15,966 | |
| Amounts payable within one year | 42/48 | €3,125 | €5,431 | +€2,305 | +73.8% |
| Current portion of amounts payable after more than one year | 42 | - | €4,311 | +€4,311 | |
| Taxes, remuneration and social security | 45 | €2,085 | €829 | -€1,256 | -60.2% |
| Taxes | 450/3 | €2,085 | €829 | -€1,256 | -60.2% |
| Other amounts payable | 47/48 | €1,040 | €290 | -€750 | -72.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €4,024 | +€4,024 | |
| Other operating charges | 640/8 | €890 | €186 | -€704 | -79.1% |
| Gross operating margin | 9900 | €12,935 | €35,741 | +€22,806 | +176% |
| Operating profit (loss) | 9901 | €12,045 | €31,532 | +€19,487 | +162% |
| Financial charges | 65/66B | - | €492 | +€492 | |
| Recurring financial charges | 65 | - | €492 | +€492 | |
| Profit (loss) for the period before taxes | 9903 | €12,045 | €31,040 | +€18,995 | +158% |
| Income taxes | 67/77 | €2,507 | €8,522 | +€6,016 | +240% |
| Profit (loss) for the period | 9904 | €9,538 | €22,517 | +€12,979 | +136% |
| Profit (loss) for the period to be appropriated | 9905 | €9,538 | €22,517 | +€12,979 | +136% |
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 28 October 2026 via checked.be.