Van Gelder Consultancy: 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 Gelder Consultancy
Largest movements
- Cash -€124,749
down €124,749 (-60.9%), from €204,705 to €79,956
mainly Contributions, distributions and other (-€263,886) and Receivables within one year (-€10,861)
- Receivables within one year +€10,861
up €10,861 (+46.7%), from €23,249 to €34,109
of which Trade receivables: +€12,960
- Reserves -€202,076
no longer reported in 2025 (was €202,076)
- Other debts +€87,564
up €87,564 (+351%), from €24,973 to €112,537
- Gross operating margin +€83,006
up €83,006 (+1,204%), from €6,892 to €89,898
- Taxes +€21,187
up €21,187 (+1,844%), from €1,149 to €22,336
- Financial charges +€969
up €969 (+56.6%), from €1,712 to €2,681
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 | €232,938 | €118,342 | -€114,596 | -49.2% |
| Fixed assets | 21/28 | €4,374 | €3,769 | -€605 | -13.8% |
| Tangible fixed assets | 22/27 | €4,374 | €3,769 | -€605 | -13.8% |
| Plant, machinery and equipment | 23 | €2,136 | €1,424 | -€712 | -33.4% |
| Furniture and vehicles | 24 | €2,238 | €2,346 | +€107 | +4.8% |
| Current assets | 29/58 | €228,564 | €114,573 | -€113,991 | -49.9% |
| Amounts receivable within one year | 40/41 | €23,249 | €34,109 | +€10,861 | +46.7% |
| Trade receivables | 40 | - | €12,960 | +€12,960 | |
| Other amounts receivable | 41 | €23,249 | €21,149 | -€2,100 | -9.0% |
| Cash at bank and in hand | 54/58 | €204,705 | €79,956 | -€124,749 | -60.9% |
| Deferred charges and accrued income | 490/1 | €610 | €508 | -€102 | -16.7% |
| Total equity and liabilities | 10/49 | €232,938 | €118,342 | -€114,596 | -49.2% |
| Equity | 10/15 | €205,076 | €3,000 | -€202,076 | -98.5% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €202,076 | - | -€202,076 | |
| Distributable reserves | 133 | €202,076 | - | -€202,076 | |
| Amounts payable | 17/49 | €27,862 | €115,342 | +€87,480 | +314% |
| Amounts payable within one year | 42/48 | €27,862 | €115,342 | +€87,480 | +314% |
| Financial debts | 43 | €78 | €15 | -€63 | -80.9% |
| Credit institutions | 430/8 | €78 | €15 | -€63 | -80.9% |
| Trade debts | 44 | €2,330 | €2,022 | -€308 | -13.2% |
| Suppliers | 440/4 | €2,330 | €2,022 | -€308 | -13.2% |
| Taxes, remuneration and social security | 45 | €481 | €768 | +€287 | +59.7% |
| Taxes | 450/3 | €481 | €768 | +€287 | +59.7% |
| Other amounts payable | 47/48 | €24,973 | €112,537 | +€87,564 | +351% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,798 | €2,190 | -€608 | -21.7% |
| Other operating charges | 640/8 | €795 | €881 | +€86 | +10.8% |
| Gross operating margin | 9900 | €6,892 | €89,898 | +€83,006 | +1,204% |
| Operating profit (loss) | 9901 | €3,299 | €86,827 | +€83,528 | +2,532% |
| Financial charges | 65/66B | €1,712 | €2,681 | +€969 | +56.6% |
| Recurring financial charges | 65 | €1,712 | €2,681 | +€969 | +56.6% |
| Profit (loss) for the period before taxes | 9903 | €1,587 | €84,146 | +€82,559 | +5,203% |
| Income taxes | 67/77 | €1,149 | €22,336 | +€21,187 | +1,844% |
| Profit (loss) for the period | 9904 | €437 | €61,810 | +€61,372 | +14,028% |
| Profit (loss) for the period to be appropriated | 9905 | €437 | €61,810 | +€61,372 | +14,028% |
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 26 October 2026 via checked.be.