VAN GRIEKEN CONSULT: 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 GRIEKEN CONSULT
Largest movements
- Tangible fixed assets -€14,497
down €14,497 (-28.9%), from €50,248 to €35,751
of which Furniture and vehicles: -€14,286
- Receivables within one year +€4,928
up €4,928 (+16.4%), from €30,127 to €35,055
of which Other amounts receivable: +€4,928
- Cash +€2,620
up €2,620 (+13.9%), from €18,878 to €21,498
mainly Depreciation (+€14,497) and Deferred charges and accrued income (+€1,530)
- Deferred charges and accrued income -€1,530
no longer reported in 2025 (was €1,530)
- Profit (loss) carried forward -€7,904
down €7,904 (-63.1%), from €12,535 to €4,631
- Gross operating margin +€5,986
up €5,986 (+449%), from €1,333 to €7,319
- Financial charges +€705
up €705 (+121%), from €584 to €1,289
of which Non-recurring financial charges: +€994
- Other operating charges -€582
down €582 (-37.7%), from €1,544 to €962
- Depreciation +€274
up €274 (+1.9%), from €14,223 to €14,497
- Financial income +€181
up €181 (+12.0%), from €1,507 to €1,688
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 | €103,025 | €95,181 | -€7,844 | -7.6% |
| Fixed assets | 21/28 | €50,248 | €35,751 | -€14,497 | -28.9% |
| Tangible fixed assets | 22/27 | €50,248 | €35,751 | -€14,497 | -28.9% |
| Land and buildings | 22 | €1,044 | €1,044 | = | 0.0% |
| Furniture and vehicles | 24 | €44,211 | €29,925 | -€14,286 | -32.3% |
| Other tangible fixed assets | 26 | €4,994 | €4,782 | -€212 | -4.2% |
| Current assets | 29/58 | €52,777 | €59,431 | +€6,653 | +12.6% |
| Stocks and contracts in progress | 3 | €2,242 | €2,878 | +€636 | +28.4% |
| Stocks | 30/36 | €2,242 | €2,878 | +€636 | +28.4% |
| Amounts receivable within one year | 40/41 | €30,127 | €35,055 | +€4,928 | +16.4% |
| Trade receivables | 40 | €1,435 | €1,435 | = | 0.0% |
| Other amounts receivable | 41 | €28,692 | €33,620 | +€4,928 | +17.2% |
| Cash at bank and in hand | 54/58 | €18,878 | €21,498 | +€2,620 | +13.9% |
| Deferred charges and accrued income | 490/1 | €1,530 | - | -€1,530 | |
| Total equity and liabilities | 10/49 | €103,025 | €95,181 | -€7,844 | -7.6% |
| Equity | 10/15 | €101,980 | €94,076 | -€7,904 | -7.8% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €77,046 | €77,046 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €75,186 | €75,186 | = | 0.0% |
| Profit (loss) carried forward | 14 | €12,535 | €4,631 | -€7,904 | -63.1% |
| Amounts payable | 17/49 | €1,045 | €1,105 | +€60 | +5.8% |
| Amounts payable within one year | 42/48 | €1,045 | €1,105 | +€60 | +5.8% |
| Trade debts | 44 | €882 | €942 | +€60 | +6.8% |
| Suppliers | 440/4 | €882 | €942 | +€60 | +6.8% |
| Taxes, remuneration and social security | 45 | €163 | €163 | -€0 | -0.1% |
| Taxes | 450/3 | €163 | €163 | -€0 | -0.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,223 | €14,497 | +€274 | +1.9% |
| Other operating charges | 640/8 | €1,544 | €962 | -€582 | -37.7% |
| Gross operating margin | 9900 | €1,333 | €7,319 | +€5,986 | +449% |
| Operating profit (loss) | 9901 | -€14,434 | -€8,141 | +€6,293 | +43.6% |
| Financial income | 75/76B | €1,507 | €1,688 | +€181 | +12.0% |
| Recurring financial income | 75 | €1,507 | €1,688 | +€181 | +12.0% |
| Financial charges | 65/66B | €584 | €1,289 | +€705 | +121% |
| Recurring financial charges | 65 | €584 | €295 | -€289 | -49.5% |
| Non-recurring financial charges | 66B | - | €994 | +€994 | |
| Profit (loss) for the period before taxes | 9903 | -€13,511 | -€7,741 | +€5,769 | +42.7% |
| Income taxes | 67/77 | €163 | €163 | -€0 | -0.1% |
| Profit (loss) for the period | 9904 | -€13,674 | -€7,904 | +€5,769 | +42.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€13,674 | -€7,904 | +€5,769 | +42.2% |
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 1 November 2026 via checked.be.