van Hassel 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 Hassel Consulting
Largest movements
- Current investments +€28,687
new in 2025: €28,687
- Receivables within one year -€24,931
no longer reported in 2025 (was €24,931)
- Cash -€15,857
down €15,857 (-70.6%), from €22,457 to €6,600
mainly Debts after one year (-€46,588) and Current investments (-€28,687)
- Tangible fixed assets -€8,493
down €8,493 (-2.0%), from €435,132 to €426,640
of which Leasing and similar rights: -€18,912
- Debts after one year -€46,588
down €46,588 (-11.7%), from €398,723 to €352,134
- Other debts +€12,192
up €12,192 (+379%), from €3,215 to €15,406
- Profit (loss) carried forward +€7,691
up €7,691 (+7.6%), from -€100,629 to -€92,938
- Current portion of long-term debt +€7,428
up €7,428 (+11.7%), from €63,427 to €70,854
- Financial charges -€14,979
down €14,979 (-40.8%), from €36,682 to €21,702
- Gross operating margin -€9,730
down €9,730 (-13.3%), from €72,890 to €63,160
- Depreciation +€8,626
up €8,626 (+39.7%), from €21,706 to €30,333
- Other operating charges -€2,812
down €2,812 (-40.8%), from €6,897 to €4,085
- Financial income +€870
up €870 (+799%), from €109 to €979
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 | €483,024 | €461,927 | -€21,098 | -4.4% |
| Fixed assets | 21/28 | €435,132 | €426,640 | -€8,493 | -2.0% |
| Tangible fixed assets | 22/27 | €435,132 | €426,640 | -€8,493 | -2.0% |
| Land and buildings | 22 | €349,854 | €360,618 | +€10,764 | +3.1% |
| Plant, machinery and equipment | 23 | €1,012 | €759 | -€253 | -25.0% |
| Furniture and vehicles | 24 | €91 | - | -€91 | |
| Leasing and similar rights | 25 | €84,176 | €65,263 | -€18,912 | -22.5% |
| Current assets | 29/58 | €47,892 | €35,287 | -€12,605 | -26.3% |
| Amounts receivable within one year | 40/41 | €24,931 | - | -€24,931 | |
| Trade receivables | 40 | €24,931 | - | -€24,931 | |
| Current investments | 50/53 | - | €28,687 | +€28,687 | |
| Cash at bank and in hand | 54/58 | €22,457 | €6,600 | -€15,857 | -70.6% |
| Deferred charges and accrued income | 490/1 | €504 | - | -€504 | |
| Total equity and liabilities | 10/49 | €483,024 | €461,927 | -€21,098 | -4.4% |
| Equity | 10/15 | -€2,401 | €5,290 | +€7,691 | |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Contributions outside capital | 11 | €18,600 | €18,600 | = | 0.0% |
| Other | 1109/19 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €79,628 | €79,628 | = | 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 | €77,768 | €77,768 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€100,629 | -€92,938 | +€7,691 | +7.6% |
| Amounts payable | 17/49 | €485,425 | €456,637 | -€28,789 | -5.9% |
| Amounts payable after more than one year | 17 | €398,723 | €352,134 | -€46,588 | -11.7% |
| Financial debts | 170/4 | €398,723 | €352,134 | -€46,588 | -11.7% |
| Amounts payable within one year | 42/48 | €86,703 | €104,502 | +€17,800 | +20.5% |
| Current portion of amounts payable after more than one year | 42 | €63,427 | €70,854 | +€7,428 | +11.7% |
| Financial debts | 43 | - | €52 | +€52 | |
| Credit institutions | 430/8 | - | €52 | +€52 | |
| Trade debts | 44 | €13,434 | €9,294 | -€4,140 | -30.8% |
| Suppliers | 440/4 | €13,434 | €9,294 | -€4,140 | -30.8% |
| Taxes, remuneration and social security | 45 | €6,627 | €8,895 | +€2,268 | +34.2% |
| Taxes | 450/3 | €6,627 | €8,895 | +€2,268 | +34.2% |
| Other amounts payable | 47/48 | €3,215 | €15,406 | +€12,192 | +379% |
| Non-recurring operating income | 76A | €16,191 | - | -€16,191 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,706 | €30,333 | +€8,626 | +39.7% |
| Other operating charges | 640/8 | €6,897 | €4,085 | -€2,812 | -40.8% |
| Gross operating margin | 9900 | €72,890 | €63,160 | -€9,730 | -13.3% |
| Operating profit (loss) | 9901 | €44,286 | €28,742 | -€15,544 | -35.1% |
| Financial income | 75/76B | €109 | €979 | +€870 | +799% |
| Recurring financial income | 75 | €109 | €979 | +€870 | +799% |
| Financial charges | 65/66B | €36,682 | €21,702 | -€14,979 | -40.8% |
| Recurring financial charges | 65 | €36,682 | €21,702 | -€14,979 | -40.8% |
| Profit (loss) for the period before taxes | 9903 | €7,713 | €8,019 | +€305 | +4.0% |
| Income taxes | 67/77 | €281 | €328 | +€47 | +16.8% |
| Profit (loss) for the period | 9904 | €7,432 | €7,691 | +€258 | +3.5% |
| Profit (loss) for the period to be appropriated | 9905 | €7,432 | €7,691 | +€258 | +3.5% |
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 24 October 2026 via checked.be.