Van Gool Management & 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 Gool Management & Consulting
Largest movements
- Receivables within one year +€320,954
up €320,954 (+52.4%), from €612,677 to €933,631
of which Other amounts receivable: +€329,626
- Current investments -€101,784
down €101,784 (-64.7%), from €157,400 to €55,616
- Tangible fixed assets -€40,561
down €40,561 (-31.0%), from €130,866 to €90,305
- Trade debts +€104,134
up €104,134 (+53.8%), from €193,527 to €297,661
- Profit (loss) carried forward +€63,728
up €63,728 (+7.3%), from €871,020 to €934,748
- Tax, wage and social debts +€31,698
up €31,698 (+126%), from €25,239 to €56,937
of which Taxes: +€33,256
- Short-term financial debts -€22,414
down €22,414 (-29.8%), from €75,301 to €52,888
of which Other loans: -€35,054
- Debts after one year -€21,075
down €21,075 (-45.4%), from €46,392 to €25,317
- Gross operating margin +€80,307
up €80,307 (+28.1%), from €285,550 to €365,858
- Staff costs -€63,182
down €63,182 (-22.2%), from €284,426 to €221,244
- Taxes +€21,256
up €21,256 (+12,089%), from €176 to €21,432
- Financial income -€17,478
down €17,478 (-65.0%), from €26,883 to €9,405
- Other operating charges +€5,632
up €5,632 (+150%), from €3,743 to €9,375
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 | €1,280,929 | €1,444,476 | +€163,548 | +12.8% |
| Fixed assets | 21/28 | €130,866 | €90,305 | -€40,561 | -31.0% |
| Tangible fixed assets | 22/27 | €130,866 | €90,305 | -€40,561 | -31.0% |
| Land and buildings | 22 | €51,197 | €37,525 | -€13,671 | -26.7% |
| Plant, machinery and equipment | 23 | €58,658 | €47,764 | -€10,894 | -18.6% |
| Furniture and vehicles | 24 | €20,780 | €5,016 | -€15,765 | -75.9% |
| Other tangible fixed assets | 26 | €232 | €0 | -€232 | -100% |
| Current assets | 29/58 | €1,150,062 | €1,354,171 | +€204,109 | +17.7% |
| Amounts receivable after more than one year | 29 | €200,000 | €200,000 | = | 0.0% |
| Trade receivables | 290 | €200,000 | €200,000 | = | 0.0% |
| Stocks and contracts in progress | 3 | €159,097 | €148,122 | -€10,975 | -6.9% |
| Stocks | 30/36 | €159,097 | €148,122 | -€10,975 | -6.9% |
| Amounts receivable within one year | 40/41 | €612,677 | €933,631 | +€320,954 | +52.4% |
| Trade receivables | 40 | €257,853 | €249,180 | -€8,673 | -3.4% |
| Other amounts receivable | 41 | €354,825 | €684,451 | +€329,626 | +92.9% |
| Current investments | 50/53 | €157,400 | €55,616 | -€101,784 | -64.7% |
| Cash at bank and in hand | 54/58 | €16,180 | €9,053 | -€7,127 | -44.0% |
| Deferred charges and accrued income | 490/1 | €4,708 | €7,750 | +€3,041 | +64.6% |
| Total equity and liabilities | 10/49 | €1,280,929 | €1,444,476 | +€163,548 | +12.8% |
| Equity | 10/15 | €912,020 | €975,748 | +€63,728 | +7.0% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €21,000 | €21,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,000 | €2,000 | = | 0.0% |
| Tax-exempt reserves | 132 | €19,000 | €19,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €871,020 | €934,748 | +€63,728 | +7.3% |
| Amounts payable | 17/49 | €368,909 | €468,728 | +€99,819 | +27.1% |
| Amounts payable after more than one year | 17 | €46,392 | €25,317 | -€21,075 | -45.4% |
| Financial debts | 170/4 | €46,392 | €25,317 | -€21,075 | -45.4% |
| Amounts payable within one year | 42/48 | €322,517 | €443,411 | +€120,894 | +37.5% |
| Current portion of amounts payable after more than one year | 42 | €28,450 | €35,926 | +€7,476 | +26.3% |
| Financial debts | 43 | €75,301 | €52,888 | -€22,414 | -29.8% |
| Credit institutions | 430/8 | €40,248 | €52,888 | +€12,640 | +31.4% |
| Other loans | 439 | €35,054 | €0 | -€35,054 | -100% |
| Trade debts | 44 | €193,527 | €297,661 | +€104,134 | +53.8% |
| Suppliers | 440/4 | €193,527 | €297,661 | +€104,134 | +53.8% |
| Taxes, remuneration and social security | 45 | €25,239 | €56,937 | +€31,698 | +126% |
| Taxes | 450/3 | €7,988 | €41,243 | +€33,256 | +416% |
| Remuneration and social security | 454/9 | €17,251 | €15,693 | -€1,558 | -9.0% |
| Non-recurring operating income | 76A | - | €1,907 | +€1,907 | |
| Remuneration, social security and pensions | 62 | €284,426 | €221,244 | -€63,182 | -22.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €42,712 | €42,461 | -€251 | -0.6% |
| Other operating charges | 640/8 | €3,743 | €9,375 | +€5,632 | +150% |
| Gross operating margin | 9900 | €285,550 | €365,858 | +€80,307 | +28.1% |
| Operating profit (loss) | 9901 | -€45,330 | €92,778 | +€138,108 | |
| Financial income | 75/76B | €26,883 | €9,405 | -€17,478 | -65.0% |
| Recurring financial income | 75 | €26,883 | €9,405 | -€17,478 | -65.0% |
| Financial charges | 65/66B | €15,312 | €17,023 | +€1,711 | +11.2% |
| Recurring financial charges | 65 | €15,312 | €17,023 | +€1,711 | +11.2% |
| Non-recurring financial charges | 66B | €0 | - | = | |
| Profit (loss) for the period before taxes | 9903 | -€33,759 | €85,160 | +€118,919 | |
| Income taxes | 67/77 | €176 | €21,432 | +€21,256 | +12,089% |
| Profit (loss) for the period | 9904 | -€33,935 | €63,728 | +€97,663 | |
| Profit (loss) for the period to be appropriated | 9905 | -€33,935 | €63,728 | +€97,663 |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.