VAN LANGENHOVE 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 LANGENHOVE CONSULTING
Largest movements
- Cash +€17,352
up €17,352 (+30.4%), from €57,067 to €74,419
mainly Advances received (+€10,667) and Net result for the year (+€6,264)
- Deferred charges and accrued income -€6,243
down €6,243 (-80.6%), from €7,744 to €1,501
- Receivables within one year -€3,509
down €3,509 (-72.3%), from €4,853 to €1,345
- Receivables after one year -€1,992
down €1,992 (-1.9%), from €107,116 to €105,123
- Advances received +€10,667
up €10,667 (+20.4%), from €52,166 to €62,833
- Debts after one year -€9,333
down €9,333 (-85.5%), from €10,916 to €1,583
- Reserves +€6,264
up €6,264 (+13.0%), from €48,155 to €54,419
- Tax, wage and social debts -€5,539
down €5,539 (-58.8%), from €9,421 to €3,881
- Short-term financial debts +€3,450
new in 2025: €3,450
- Taxes -€2,664
down €2,664 (-24.5%), from €10,875 to €8,211
- Financial income +€570
up €570 (+34.5%), from €1,654 to €2,224
- Financial charges -€232
down €232 (-22.3%), from €1,043 to €811
- Depreciation +€201
up €201 (+28.0%), from €718 to €919
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 | €179,622 | €184,311 | +€4,689 | +2.6% |
| Fixed assets | 21/28 | €2,843 | €1,924 | -€919 | -32.3% |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €2,843 | €1,924 | -€919 | -32.3% |
| Plant, machinery and equipment | 23 | €0 | €0 | = | |
| Furniture and vehicles | 24 | €1,141 | €648 | -€494 | -43.3% |
| Other tangible fixed assets | 26 | €1,701 | €1,276 | -€425 | -25.0% |
| Current assets | 29/58 | €176,780 | €182,388 | +€5,608 | +3.2% |
| Amounts receivable after more than one year | 29 | €107,116 | €105,123 | -€1,992 | -1.9% |
| Other amounts receivable | 291 | €107,116 | €105,123 | -€1,992 | -1.9% |
| Amounts receivable within one year | 40/41 | €4,853 | €1,345 | -€3,509 | -72.3% |
| Trade receivables | 40 | €4,853 | €1,345 | -€3,509 | -72.3% |
| Cash at bank and in hand | 54/58 | €57,067 | €74,419 | +€17,352 | +30.4% |
| Deferred charges and accrued income | 490/1 | €7,744 | €1,501 | -€6,243 | -80.6% |
| Total equity and liabilities | 10/49 | €179,622 | €184,311 | +€4,689 | +2.6% |
| Equity | 10/15 | €60,555 | €66,819 | +€6,264 | +10.3% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €48,155 | €54,419 | +€6,264 | +13.0% |
| Distributable reserves | 133 | €48,155 | €54,419 | +€6,264 | +13.0% |
| Amounts payable | 17/49 | €119,067 | €117,492 | -€1,575 | -1.3% |
| Amounts payable after more than one year | 17 | €10,916 | €1,583 | -€9,333 | -85.5% |
| Financial debts | 170/4 | €10,916 | €1,583 | -€9,333 | -85.5% |
| Amounts payable within one year | 42/48 | €108,151 | €115,909 | +€7,758 | +7.2% |
| Current portion of amounts payable after more than one year | 42 | €9,051 | €9,333 | +€282 | +3.1% |
| Financial debts | 43 | - | €3,450 | +€3,450 | |
| Other loans | 439 | - | €3,450 | +€3,450 | |
| Trade debts | 44 | €5,066 | €2,635 | -€2,431 | -48.0% |
| Suppliers | 440/4 | €5,066 | €2,635 | -€2,431 | -48.0% |
| Advances received on contracts in progress | 46 | €52,166 | €62,833 | +€10,667 | +20.4% |
| Taxes, remuneration and social security | 45 | €9,421 | €3,881 | -€5,539 | -58.8% |
| Taxes | 450/3 | €9,421 | €3,881 | -€5,539 | -58.8% |
| Other amounts payable | 47/48 | €32,448 | €33,777 | +€1,328 | +4.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €718 | €919 | +€201 | +28.0% |
| Other operating charges | 640/8 | €1,057 | €1,078 | +€21 | +2.0% |
| Gross operating margin | 9900 | €15,199 | €15,060 | -€139 | -0.9% |
| Operating profit (loss) | 9901 | €13,423 | €13,062 | -€361 | -2.7% |
| Financial income | 75/76B | €1,654 | €2,224 | +€570 | +34.5% |
| Recurring financial income | 75 | €1,654 | €2,224 | +€570 | +34.5% |
| Financial charges | 65/66B | €1,043 | €811 | -€232 | -22.3% |
| Recurring financial charges | 65 | €1,043 | €811 | -€232 | -22.3% |
| Profit (loss) for the period before taxes | 9903 | €14,034 | €14,475 | +€442 | +3.1% |
| Income taxes | 67/77 | €10,875 | €8,211 | -€2,664 | -24.5% |
| Profit (loss) for the period | 9904 | €3,159 | €6,264 | +€3,106 | +98.3% |
| Profit (loss) for the period to be appropriated | 9905 | €3,159 | €6,264 | +€3,106 | +98.3% |
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 29 October 2026 via checked.be.