VAN HECKE CONSULTANCY: 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 HECKE CONSULTANCY
Largest movements
- Tangible fixed assets +€257,082
up €257,082 (+48.0%), from €535,822 to €792,904
of which Land and buildings: +€283,780
- Cash -€40,576
down €40,576 (-55.5%), from €73,121 to €32,545
mainly Investment in fixed assets (net) (-€297,000) and Contributions, distributions and other (-€82,900)
- Receivables within one year -€35,481
down €35,481 (-20.3%), from €174,883 to €139,402
of which Other amounts receivable: -€45,426
- Debts after one year +€165,754
up €165,754 (+56.4%), from €294,096 to €459,850
- Current portion of long-term debt +€22,268
up €22,268 (+53.1%), from €41,972 to €64,240
- Reserves -€19,370
down €19,370 (-4.2%), from €460,000 to €440,630
of which Non-distributable reserves: -€12,000
- Other operating charges +€36,849
up €36,849 (+6761.4%), from €545 to €37,394
- Taxes -€11,923
down €11,923 (-31.2%), from €38,271 to €26,348
- Financial charges +€3,940
up €3,940 (+26.0%), from €15,144 to €19,084
- Gross operating margin +€3,830
up €3,830 (+2.2%), from €176,495 to €180,324
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.
Cash bridge derived
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 | €913,861 | €1,094,887 | +€181,025 | +19.8% |
| Fixed assets | 21/28 | €535,857 | €792,939 | +€257,082 | +48.0% |
| Tangible fixed assets | 22/27 | €535,822 | €792,904 | +€257,082 | +48.0% |
| Land and buildings | 22 | €358,549 | €642,329 | +€283,780 | +79.1% |
| Furniture and vehicles | 24 | €49,642 | €32,052 | -€17,590 | -35.4% |
| Other tangible fixed assets | 26 | €127,631 | €118,523 | -€9,108 | -7.1% |
| Financial fixed assets | 28 | €35 | €35 | = | 0.0% |
| Current assets | 29/58 | €378,005 | €301,948 | -€76,057 | -20.1% |
| Amounts receivable after more than one year | 29 | €130,000 | €130,000 | = | 0.0% |
| Other amounts receivable | 291 | €130,000 | €130,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €174,883 | €139,402 | -€35,481 | -20.3% |
| Trade receivables | 40 | €22,948 | €32,893 | +€9,945 | +43.3% |
| Other amounts receivable | 41 | €151,935 | €106,509 | -€45,426 | -29.9% |
| Cash at bank and in hand | 54/58 | €73,121 | €32,545 | -€40,576 | -55.5% |
| Total equity and liabilities | 10/49 | €913,861 | €1,094,887 | +€181,025 | +19.8% |
| Equity | 10/15 | €480,489 | €461,127 | -€19,361 | -4.0% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €460,000 | €440,630 | -€19,370 | -4.2% |
| Non-distributable reserves | 130/1 | €12,000 | - | -€12,000 | |
| Reserves not available under the articles | 1311 | €12,000 | - | -€12,000 | |
| Distributable reserves | 133 | €448,000 | €440,630 | -€7,370 | -1.6% |
| Profit (loss) carried forward | 14 | €489 | €497 | +€9 | +1.8% |
| Amounts payable | 17/49 | €433,373 | €633,759 | +€200,386 | +46.2% |
| Amounts payable after more than one year | 17 | €294,096 | €459,850 | +€165,754 | +56.4% |
| Financial debts | 170/4 | €294,096 | €459,850 | +€165,754 | +56.4% |
| Amounts payable within one year | 42/48 | €139,277 | €173,910 | +€34,633 | +24.9% |
| Current portion of amounts payable after more than one year | 42 | €41,972 | €64,240 | +€22,268 | +53.1% |
| Trade debts | 44 | €8,333 | €9,084 | +€751 | +9.0% |
| Suppliers | 440/4 | €8,333 | €9,084 | +€751 | +9.0% |
| Taxes, remuneration and social security | 45 | €12,497 | €21,831 | +€9,334 | +74.7% |
| Taxes | 450/3 | €12,497 | €21,831 | +€9,334 | +74.7% |
| Other amounts payable | 47/48 | €76,475 | €78,755 | +€2,280 | +3.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €38,867 | €39,918 | +€1,051 | +2.7% |
| Other operating charges | 640/8 | €545 | €37,394 | +€36,849 | +6761.4% |
| Gross operating margin | 9900 | €176,495 | €180,324 | +€3,830 | +2.2% |
| Operating profit (loss) | 9901 | €137,083 | €103,013 | -€34,070 | -24.9% |
| Financial income | 75/76B | €4,852 | €5,958 | +€1,106 | +22.8% |
| Recurring financial income | 75 | €4,852 | €5,958 | +€1,106 | +22.8% |
| Financial charges | 65/66B | €15,144 | €19,084 | +€3,940 | +26.0% |
| Recurring financial charges | 65 | €15,144 | €19,084 | +€3,940 | +26.0% |
| Profit (loss) for the period before taxes | 9903 | €126,790 | €89,887 | -€36,904 | -29.1% |
| Income taxes | 67/77 | €38,271 | €26,348 | -€11,923 | -31.2% |
| Profit (loss) for the period | 9904 | €88,519 | €63,539 | -€24,980 | -28.2% |
| Profit (loss) for the period to be appropriated | 9905 | €88,519 | €63,539 | -€24,980 | -28.2% |
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 12 October 2026 via checked.be.