VAN HAREN MANAGEMENT: what changed
What changed
VAN HAREN MANAGEMENT
NACE 70.200, Business and other management consultancy
filed annual accounts (NBB)
Net result for the year
€277,961
2024 · €261,904+€16,057
Equity
€1.3m
2024 · €1.1m+€277,128
Cash
€20,110
2024 · €22,717-€2,608
Balance sheet total
€2.6m
2024 · €2.6m-€16,676
Largest movements
Assets
No asset line moved by more than 1% of the balance sheet total.
Equity and liabilities
- Profit (loss) carried forward +€277,128
up €277,128 (+26.7%), from €1.0m to €1.3m
- Other debts -€171,960
down €171,960 (-23.6%), from €730,109 to €558,149
- Debts after one year -€87,716
down €87,716 (-13.5%), from €649,938 to €562,222
Income statement
- Financial charges -€15,725
down €15,725 (-23.1%), from €68,207 to €52,483
- Gross operating margin +€5,278
up €5,278 (+3.3%), from €158,042 to €163,320
- Taxes +€4,250
up €4,250 (+26.8%), from €15,873 to €20,123
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€261,904
Gross operating margin
+€5,278
Depreciation
-€587
Other operating charges
-€29
Other operating items
-€81
Financial charges
+€15,725
Taxes
-€4,250
Result 2025
€277,961
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€94,258
Investment
-€1,552
Financing
-€95,314
Cash 2024
€22,717
From operations (derived)
+€94,258
Net result for the year
+€277,961
Depreciation
+€12,320
Receivables within one year
+€3,240
Deferred charges and accrued income
+€61
Trade debts
-€2,270
Tax, wage and social debts
-€10,408
Other debts
-€171,960
Accrued charges and deferred income
-€14,686
Investment (derived)
-€1,552
Investment in fixed assets (net)
-€1,552
Financing
-€95,314
Debts after one year
-€87,716
Current portion of long-term debt
-€6,765
Contributions, distributions and other
-€833
Cash 2025
€20,110
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,618,531 | €2,601,855 | -€16,676 | -0.6% |
| Fixed assets | 21/28 | €2,591,306 | €2,580,539 | -€10,767 | -0.4% |
| Tangible fixed assets | 22/27 | €27,284 | €16,517 | -€10,767 | -39.5% |
| Furniture and vehicles | 24 | €27,284 | €16,517 | -€10,767 | -39.5% |
| Financial fixed assets | 28 | €2,564,022 | €2,564,022 | = | 0.0% |
| Current assets | 29/58 | €27,225 | €21,316 | -€5,909 | -21.7% |
| Amounts receivable within one year | 40/41 | €4,127 | €887 | -€3,240 | -78.5% |
| Trade receivables | 40 | - | €10 | +€10 | |
| Other amounts receivable | 41 | €4,127 | €877 | -€3,250 | -78.7% |
| Cash at bank and in hand | 54/58 | €22,717 | €20,110 | -€2,608 | -11.5% |
| Deferred charges and accrued income | 490/1 | €381 | €319 | -€61 | -16.1% |
| Total equity and liabilities | 10/49 | €2,618,531 | €2,601,855 | -€16,676 | -0.6% |
| Equity | 10/15 | €1,057,493 | €1,334,620 | +€277,128 | +26.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,037,033 | €1,314,160 | +€277,128 | +26.7% |
| Amounts payable | 17/49 | €1,561,038 | €1,267,234 | -€293,804 | -18.8% |
| Amounts payable after more than one year | 17 | €649,938 | €562,222 | -€87,716 | -13.5% |
| Financial debts | 170/4 | €649,938 | €562,222 | -€87,716 | -13.5% |
| Amounts payable within one year | 42/48 | €852,159 | €660,757 | -€191,402 | -22.5% |
| Current portion of amounts payable after more than one year | 42 | €101,508 | €94,744 | -€6,765 | -6.7% |
| Trade debts | 44 | €3,612 | €1,342 | -€2,270 | -62.8% |
| Suppliers | 440/4 | €3,612 | €1,342 | -€2,270 | -62.8% |
| Taxes, remuneration and social security | 45 | €16,930 | €6,523 | -€10,408 | -61.5% |
| Taxes | 450/3 | €16,930 | €6,523 | -€10,408 | -61.5% |
| Other amounts payable | 47/48 | €730,109 | €558,149 | -€171,960 | -23.6% |
| Accrued charges and deferred income | 492/3 | €58,941 | €44,255 | -€14,686 | -24.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,733 | €12,320 | +€587 | +5.0% |
| Other operating charges | 640/8 | €177 | €205 | +€29 | +16.1% |
| Non-recurring operating charges | 66A | - | €81 | +€81 | |
| Gross operating margin | 9900 | €158,042 | €163,320 | +€5,278 | +3.3% |
| Operating profit (loss) | 9901 | €146,132 | €150,714 | +€4,582 | +3.1% |
| Financial income | 75/76B | €199,853 | €199,853 | = | 0.0% |
| Recurring financial income | 75 | €199,853 | €199,853 | = | 0.0% |
| Financial charges | 65/66B | €68,207 | €52,483 | -€15,725 | -23.1% |
| Recurring financial charges | 65 | €68,207 | €52,483 | -€15,725 | -23.1% |
| Profit (loss) for the period before taxes | 9903 | €277,777 | €298,084 | +€20,306 | +7.3% |
| Income taxes | 67/77 | €15,873 | €20,123 | +€4,250 | +26.8% |
| Profit (loss) for the period | 9904 | €261,904 | €277,961 | +€16,057 | +6.1% |
| Profit (loss) for the period to be appropriated | 9905 | €261,904 | €277,961 | +€16,057 | +6.1% |
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.