VAN HYFTE 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 HYFTE CONSULTANCY
Largest movements
- Cash -€35,781
down €35,781 (-78.1%), from €45,834 to €10,053
mainly Accrued charges and deferred income (-€16,298) and Receivables within one year (-€15,249)
- Receivables within one year +€15,249
up €15,249 (+16.8%), from €90,903 to €106,152
of which Other amounts receivable: +€29,917
- Stocks and contracts +€5,827
up €5,827, from €0 to €5,827
of which Stocks: +€4,094
- Deferred charges and accrued income +€4,681
up €4,681 (+9.6%), from €48,674 to €53,355
- Accrued charges and deferred income -€16,298
down €16,298 (-97.4%), from €16,739 to €441
- Trade debts +€9,044
up €9,044 (+171%), from €5,273 to €14,317
- Reserves -€2,249
down €2,249 (-1.4%), from €163,912 to €161,663
of which Distributable reserves: -€2,249
- Write-downs -€126,152
down €126,152 (-88.9%), from €141,906 to €15,754
- Gross operating margin -€90,736
down €90,736 (-85.6%), from €106,057 to €15,321
- Taxes -€1,304
down €1,304 (-100%), from €1,304 to €0
- Other operating charges -€1,116
down €1,116 (-19.3%), from €5,775 to €4,660
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 | €216,397 | €205,897 | -€10,500 | -4.9% |
| Fixed assets | 21/28 | €30,986 | €30,510 | -€476 | -1.5% |
| Tangible fixed assets | 22/27 | €1,107 | €631 | -€476 | -43.0% |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Furniture and vehicles | 24 | €1,107 | €631 | -€476 | -43.0% |
| Financial fixed assets | 28 | €29,879 | €29,879 | = | 0.0% |
| Current assets | 29/58 | €185,410 | €175,387 | -€10,024 | -5.4% |
| Stocks and contracts in progress | 3 | €0 | €5,827 | +€5,827 | |
| Stocks | 30/36 | €0 | €4,094 | +€4,094 | |
| Contracts in progress | 37 | - | €1,733 | +€1,733 | |
| Amounts receivable within one year | 40/41 | €90,903 | €106,152 | +€15,249 | +16.8% |
| Trade receivables | 40 | €43,336 | €28,668 | -€14,668 | -33.8% |
| Other amounts receivable | 41 | €47,567 | €77,483 | +€29,917 | +62.9% |
| Cash at bank and in hand | 54/58 | €45,834 | €10,053 | -€35,781 | -78.1% |
| Deferred charges and accrued income | 490/1 | €48,674 | €53,355 | +€4,681 | +9.6% |
| Total equity and liabilities | 10/49 | €216,397 | €205,897 | -€10,500 | -4.9% |
| Equity | 10/15 | €182,462 | €180,213 | -€2,249 | -1.2% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €163,912 | €161,663 | -€2,249 | -1.4% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €163,912 | €161,663 | -€2,249 | -1.4% |
| Amounts payable | 17/49 | €33,935 | €25,684 | -€8,251 | -24.3% |
| Amounts payable within one year | 42/48 | €17,196 | €25,243 | +€8,047 | +46.8% |
| Current portion of amounts payable after more than one year | 42 | €10,000 | €10,000 | = | 0.0% |
| Trade debts | 44 | €5,273 | €14,317 | +€9,044 | +171% |
| Suppliers | 440/4 | €5,273 | €14,317 | +€9,044 | +171% |
| Taxes, remuneration and social security | 45 | €1,796 | €841 | -€955 | -53.2% |
| Taxes | 450/3 | €1,796 | €841 | -€955 | -53.2% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €126 | €85 | -€41 | -32.7% |
| Accrued charges and deferred income | 492/3 | €16,739 | €441 | -€16,298 | -97.4% |
| Remuneration, social security and pensions | 62 | €292 | €0 | -€292 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €484 | €476 | -€8 | -1.7% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €141,906 | €15,754 | -€126,152 | -88.9% |
| Other operating charges | 640/8 | €5,775 | €4,660 | -€1,116 | -19.3% |
| Gross operating margin | 9900 | €106,057 | €15,321 | -€90,736 | -85.6% |
| Operating profit (loss) | 9901 | -€42,401 | -€5,569 | +€36,832 | +86.9% |
| Financial income | 75/76B | €3,898 | €3,611 | -€287 | -7.4% |
| Recurring financial income | 75 | €3,898 | €3,611 | -€287 | -7.4% |
| Financial charges | 65/66B | €638 | €292 | -€346 | -54.2% |
| Recurring financial charges | 65 | €638 | €292 | -€346 | -54.2% |
| Profit (loss) for the period before taxes | 9903 | -€39,140 | -€2,249 | +€36,891 | +94.3% |
| Income taxes | 67/77 | €1,304 | €0 | -€1,304 | -100% |
| Profit (loss) for the period | 9904 | -€40,444 | -€2,249 | +€38,194 | +94.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€40,444 | -€2,249 | +€38,194 | +94.4% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.