Van Gils 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 Gils Consulting
Largest movements
- Current investments +€43,162
up €43,162 (+21.4%), from €202,112 to €245,273
- Deferred charges and accrued income +€7,366
up €7,366 (+125%), from €5,871 to €13,237
- Receivables within one year +€7,351
new in 2025: €7,351
- Tangible fixed assets -€5,158
down €5,158 (-78.4%), from €6,575 to €1,417
- Reserves +€33,000
up €33,000 (+19.0%), from €173,860 to €206,860
- Short-term financial debts +€25,000
new in 2025: €25,000
- Trade debts -€4,789
down €4,789 (-77.5%), from €6,177 to €1,388
- Current portion of long-term debt -€3,482
no longer reported in 2025 (was €3,482)
- Gross operating margin +€8,138
up €8,138 (+24.1%), from €33,769 to €41,907
- Financial income +€5,543
up €5,543 (+69.5%), from €7,974 to €13,516
- Taxes +€3,458
up €3,458 (+25.4%), from €13,610 to €17,067
- Depreciation -€3,274
down €3,274 (-91.3%), from €3,587 to €312
- Financial charges +€1,799
up €1,799 (+144%), from €1,246 to €3,044
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 | €240,037 | €293,284 | +€53,247 | +22.2% |
| Fixed assets | 21/28 | €6,575 | €1,417 | -€5,158 | -78.4% |
| Tangible fixed assets | 22/27 | €6,575 | €1,417 | -€5,158 | -78.4% |
| Furniture and vehicles | 24 | €6,575 | €1,417 | -€5,158 | -78.4% |
| Current assets | 29/58 | €233,462 | €291,866 | +€58,405 | +25.0% |
| Amounts receivable within one year | 40/41 | - | €7,351 | +€7,351 | |
| Trade receivables | 40 | - | €7,351 | +€7,351 | |
| Current investments | 50/53 | €202,112 | €245,273 | +€43,162 | +21.4% |
| Cash at bank and in hand | 54/58 | €25,479 | €26,006 | +€526 | +2.1% |
| Deferred charges and accrued income | 490/1 | €5,871 | €13,237 | +€7,366 | +125% |
| Total equity and liabilities | 10/49 | €240,037 | €293,284 | +€53,247 | +22.2% |
| Equity | 10/15 | €220,887 | €254,785 | +€33,898 | +15.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €173,860 | €206,860 | +€33,000 | +19.0% |
| Distributable reserves | 133 | €173,860 | €206,860 | +€33,000 | +19.0% |
| Profit (loss) carried forward | 14 | €28,427 | €29,325 | +€898 | +3.2% |
| Amounts payable | 17/49 | €19,150 | €38,498 | +€19,348 | +101% |
| Amounts payable within one year | 42/48 | €19,150 | €37,553 | +€18,403 | +96.1% |
| Current portion of amounts payable after more than one year | 42 | €3,482 | - | -€3,482 | |
| Financial debts | 43 | - | €25,000 | +€25,000 | |
| Credit institutions | 430/8 | - | €25,000 | +€25,000 | |
| Trade debts | 44 | €6,177 | €1,388 | -€4,789 | -77.5% |
| Suppliers | 440/4 | €6,177 | €1,388 | -€4,789 | -77.5% |
| Taxes, remuneration and social security | 45 | €9,396 | €10,879 | +€1,483 | +15.8% |
| Taxes | 450/3 | €9,396 | €10,879 | +€1,483 | +15.8% |
| Other amounts payable | 47/48 | €95 | €286 | +€191 | +200% |
| Accrued charges and deferred income | 492/3 | - | €945 | +€945 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,587 | €312 | -€3,274 | -91.3% |
| Other operating charges | 640/8 | €1,241 | €1,101 | -€140 | -11.3% |
| Gross operating margin | 9900 | €33,769 | €41,907 | +€8,138 | +24.1% |
| Operating profit (loss) | 9901 | €28,941 | €40,494 | +€11,552 | +39.9% |
| Financial income | 75/76B | €7,974 | €13,516 | +€5,543 | +69.5% |
| Recurring financial income | 75 | €7,974 | €13,516 | +€5,543 | +69.5% |
| Financial charges | 65/66B | €1,246 | €3,044 | +€1,799 | +144% |
| Recurring financial charges | 65 | €1,246 | €3,044 | +€1,799 | +144% |
| Profit (loss) for the period before taxes | 9903 | €35,670 | €50,966 | +€15,296 | +42.9% |
| Income taxes | 67/77 | €13,610 | €17,067 | +€3,458 | +25.4% |
| Profit (loss) for the period | 9904 | €22,060 | €33,898 | +€11,838 | +53.7% |
| Profit (loss) for the period to be appropriated | 9905 | €22,060 | €33,898 | +€11,838 | +53.7% |
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 27 October 2026 via checked.be.