VAN ISTERDAEL CONSULTING: what changed
What changed
VAN ISTERDAEL CONSULTING
NACE 62.100, Computer programming
filed annual accounts (NBB)
Net result for the year
€32,080
2024 · €60,177-€28,097
Equity
€180,831
2024 · €149,552+€31,280
Cash
€60,345
2024 · €50,865+€9,480
Balance sheet total
€341,815
2024 · €171,573+€170,242
Largest movements
Assets
- Tangible fixed assets +€133,227
up €133,227 (+7,481%), from €1,781 to €135,008
of which Land and buildings: +€134,400
- Receivables after one year +€118,500
new in 2025: €118,500
- Current investments -€100,000
down €100,000 (-100%), from €100,000 to €0
- Cash +€9,480
up €9,480 (+18.6%), from €50,865 to €60,345
mainly Debts after one year (+€133,558) and Current investments (+€100,000)
- Intangible fixed assets +€4,948
new in 2025: €4,948
Equity and liabilities
- Debts after one year +€133,558
new in 2025: €133,558
- Profit (loss) carried forward +€31,280
up €31,280 (+21.3%), from €147,052 to €178,331
- Tax, wage and social debts -€8,223
down €8,223 (-64.5%), from €12,747 to €4,523
of which Taxes: -€6,473
- Current portion of long-term debt +€6,442
new in 2025: €6,442
- Other debts +€6,230
up €6,230 (+91.9%), from €6,780 to €13,010
Income statement
- Depreciation +€22,653
up €22,653 (+948%), from €2,390 to €25,043
- Gross operating margin -€14,174
down €14,174 (-18.0%), from €78,888 to €64,714
- Taxes -€6,994
down €6,994 (-43.0%), from €16,255 to €9,261
- Financial income +€1,839
up €1,839 (+208%), from €884 to €2,722
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
€60,177
Gross operating margin
-€14,174
Depreciation
-€22,653
Other operating charges
-€297
Other operating items
+€384
Financial income
+€1,839
Financial charges
-€190
Taxes
+€6,994
Result 2025
€32,080
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
-€66,501
Investment
-€63,218
Financing
+€139,200
Cash 2024
€50,865
From operations (derived)
-€66,501
Net result for the year
+€32,080
Depreciation
+€25,043
Receivables after one year
-€118,500
Receivables within one year
-€4,851
Deferred charges and accrued income
+€764
Trade debts
+€955
Tax, wage and social debts
-€8,223
Other debts
+€6,230
Investment (derived)
-€63,218
Investment in fixed assets (net)
-€163,218
Current investments
+€100,000
Financing
+€139,200
Debts after one year
+€133,558
Current portion of long-term debt
+€6,442
Contributions, distributions and other
-€800
Cash 2025
€60,345
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €171,573 | €341,815 | +€170,242 | +99.2% |
| Fixed assets | 21/28 | €1,781 | €139,956 | +€138,176 | +7,759% |
| Intangible fixed assets | 21 | - | €4,948 | +€4,948 | |
| Tangible fixed assets | 22/27 | €1,781 | €135,008 | +€133,227 | +7,481% |
| Land and buildings | 22 | - | €134,400 | +€134,400 | |
| Furniture and vehicles | 24 | €1,781 | €608 | -€1,173 | -65.8% |
| Current assets | 29/58 | €169,792 | €201,859 | +€32,067 | +18.9% |
| Amounts receivable after more than one year | 29 | - | €118,500 | +€118,500 | |
| Trade receivables | 290 | - | €118,500 | +€118,500 | |
| Amounts receivable within one year | 40/41 | €16,838 | €21,689 | +€4,851 | +28.8% |
| Trade receivables | 40 | €16,093 | €13,020 | -€3,073 | -19.1% |
| Other amounts receivable | 41 | €745 | €8,669 | +€7,924 | +1,063% |
| Current investments | 50/53 | €100,000 | €0 | -€100,000 | -100% |
| Cash at bank and in hand | 54/58 | €50,865 | €60,345 | +€9,480 | +18.6% |
| Deferred charges and accrued income | 490/1 | €2,089 | €1,325 | -€764 | -36.6% |
| Total equity and liabilities | 10/49 | €171,573 | €341,815 | +€170,242 | +99.2% |
| Equity | 10/15 | €149,552 | €180,831 | +€31,280 | +20.9% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €147,052 | €178,331 | +€31,280 | +21.3% |
| Amounts payable | 17/49 | €22,021 | €160,983 | +€138,962 | +631% |
| Amounts payable after more than one year | 17 | - | €133,558 | +€133,558 | |
| Financial debts | 170/4 | - | €133,558 | +€133,558 | |
| Amounts payable within one year | 42/48 | €20,771 | €26,176 | +€5,405 | +26.0% |
| Current portion of amounts payable after more than one year | 42 | - | €6,442 | +€6,442 | |
| Trade debts | 44 | €1,245 | €2,200 | +€955 | +76.7% |
| Suppliers | 440/4 | €1,245 | €2,200 | +€955 | +76.7% |
| Taxes, remuneration and social security | 45 | €12,747 | €4,523 | -€8,223 | -64.5% |
| Taxes | 450/3 | €10,997 | €4,523 | -€6,473 | -58.9% |
| Remuneration and social security | 454/9 | €1,750 | €0 | -€1,750 | -100% |
| Other amounts payable | 47/48 | €6,780 | €13,010 | +€6,230 | +91.9% |
| Accrued charges and deferred income | 492/3 | €1,250 | €1,250 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,390 | €25,043 | +€22,653 | +948% |
| Other operating charges | 640/8 | €387 | €684 | +€297 | +76.7% |
| Non-recurring operating charges | 66A | €384 | €0 | -€384 | -100% |
| Gross operating margin | 9900 | €78,888 | €64,714 | -€14,174 | -18.0% |
| Operating profit (loss) | 9901 | €75,726 | €38,987 | -€36,739 | -48.5% |
| Financial income | 75/76B | €884 | €2,722 | +€1,839 | +208% |
| Recurring financial income | 75 | €884 | €2,722 | +€1,839 | +208% |
| Financial charges | 65/66B | €179 | €369 | +€190 | +107% |
| Recurring financial charges | 65 | €179 | €369 | +€190 | +107% |
| Profit (loss) for the period before taxes | 9903 | €76,432 | €41,341 | -€35,091 | -45.9% |
| Income taxes | 67/77 | €16,255 | €9,261 | -€6,994 | -43.0% |
| Profit (loss) for the period | 9904 | €60,177 | €32,080 | -€28,097 | -46.7% |
| Profit (loss) for the period to be appropriated | 9905 | €60,177 | €32,080 | -€28,097 | -46.7% |
Next steps
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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 3 November 2026 via checked.be.