van Heesch 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 Heesch Consulting
Largest movements
- Cash +€138,432
up €138,432 (+1,077%), from €12,856 to €151,288
mainly Net result for the year (+€117,841) and Tax, wage and social debts (+€42,686)
- Receivables within one year +€23,673
up €23,673 (+20.5%), from €115,252 to €138,925
of which Trade receivables: +€15,667
- Reserves +€117,841
up €117,841 (+110%), from €107,586 to €225,428
- Tax, wage and social debts +€42,686
up €42,686 (+228%), from €18,685 to €61,370
of which Taxes: +€42,686
- Gross operating margin +€61,951
up €61,951 (+72.0%), from €85,989 to €147,940
- Taxes +€16,325
up €16,325 (+89.4%), from €18,253 to €34,577
- Financial income +€4,378
up €4,378 (+211%), from €2,072 to €6,450
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 | €131,778 | €292,164 | +€160,386 | +122% |
| Fixed assets | 21/28 | €2,764 | €1,210 | -€1,553 | -56.2% |
| Tangible fixed assets | 22/27 | €2,764 | €1,210 | -€1,553 | -56.2% |
| Furniture and vehicles | 24 | €2,764 | €1,210 | -€1,553 | -56.2% |
| Current assets | 29/58 | €129,014 | €290,954 | +€161,940 | +126% |
| Amounts receivable within one year | 40/41 | €115,252 | €138,925 | +€23,673 | +20.5% |
| Trade receivables | 40 | - | €15,667 | +€15,667 | |
| Other amounts receivable | 41 | €115,252 | €123,258 | +€8,006 | +6.9% |
| Cash at bank and in hand | 54/58 | €12,856 | €151,288 | +€138,432 | +1,077% |
| Deferred charges and accrued income | 490/1 | €906 | €740 | -€166 | -18.3% |
| Total equity and liabilities | 10/49 | €131,778 | €292,164 | +€160,386 | +122% |
| Equity | 10/15 | €112,586 | €230,428 | +€117,841 | +105% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €107,586 | €225,428 | +€117,841 | +110% |
| Distributable reserves | 133 | €107,586 | €225,428 | +€117,841 | +110% |
| Amounts payable | 17/49 | €19,192 | €61,737 | +€42,545 | +222% |
| Amounts payable within one year | 42/48 | €19,192 | €61,737 | +€42,545 | +222% |
| Trade debts | 44 | €507 | €366 | -€141 | -27.8% |
| Suppliers | 440/4 | €507 | €366 | -€141 | -27.8% |
| Taxes, remuneration and social security | 45 | €18,685 | €61,370 | +€42,686 | +228% |
| Taxes | 450/3 | €18,253 | €60,938 | +€42,686 | +234% |
| Remuneration and social security | 454/9 | €432 | €432 | = | 0.0% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,287 | €1,553 | +€266 | +20.6% |
| Other operating charges | 640/8 | €406 | €315 | -€91 | -22.4% |
| Gross operating margin | 9900 | €85,989 | €147,940 | +€61,951 | +72.0% |
| Operating profit (loss) | 9901 | €84,296 | €146,072 | +€61,776 | +73.3% |
| Financial income | 75/76B | €2,072 | €6,450 | +€4,378 | +211% |
| Recurring financial income | 75 | €2,072 | €6,450 | +€4,378 | +211% |
| Financial charges | 65/66B | €64 | €104 | +€40 | +63.1% |
| Recurring financial charges | 65 | €64 | €104 | +€40 | +63.1% |
| Profit (loss) for the period before taxes | 9903 | €86,304 | €152,419 | +€66,114 | +76.6% |
| Income taxes | 67/77 | €18,253 | €34,577 | +€16,325 | +89.4% |
| Profit (loss) for the period | 9904 | €68,052 | €117,841 | +€49,790 | +73.2% |
| Profit (loss) for the period to be appropriated | 9905 | €68,052 | €117,841 | +€49,790 | +73.2% |
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 17 October 2026 via checked.be.