VAN MAELE 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 MAELE CONSULTING
Largest movements
- Receivables after one year +€100,000
new in 2025: €100,000
- Cash -€21,630
down €21,630 (-40.9%), from €52,879 to €31,249
mainly Receivables after one year (-€100,000) and Receivables within one year (-€16,028)
- Receivables within one year +€16,028
up €16,028 (+79.1%), from €20,272 to €36,300
of which Trade receivables: +€18,054
- Tangible fixed assets -€6,816
down €6,816 (-50.7%), from €13,454 to €6,638
of which Furniture and vehicles: -€5,888
- Deferred charges and accrued income +€1,805
up €1,805 (+124%), from €1,457 to €3,263
- Reserves +€77,215
up €77,215 (+268%), from €28,819 to €106,034
of which Distributable reserves: +€77,215
- Debts after one year +€11,670
up €11,670 (+78.7%), from €14,831 to €26,501
of which Other amounts payable: +€20,000
- Other debts +€2,165
up €2,165 (+12.3%), from €17,586 to €19,751
- Gross operating margin +€10,219
up €10,219 (+10.7%), from €95,564 to €105,783
- Depreciation -€6,826
down €6,826 (-50.0%), from €13,642 to €6,816
- Taxes +€3,879
up €3,879 (+21.6%), from €17,974 to €21,853
- Financial income +€1,726
new in 2025: €1,726
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 | €88,088 | €177,475 | +€89,387 | +101% |
| Fixed assets | 21/28 | €13,479 | €6,663 | -€6,816 | -50.6% |
| Tangible fixed assets | 22/27 | €13,454 | €6,638 | -€6,816 | -50.7% |
| Plant, machinery and equipment | 23 | €3,221 | €2,292 | -€929 | -28.8% |
| Furniture and vehicles | 24 | €6,933 | €1,045 | -€5,888 | -84.9% |
| Other tangible fixed assets | 26 | €3,300 | €3,300 | = | 0.0% |
| Financial fixed assets | 28 | €25 | €25 | = | 0.0% |
| Current assets | 29/58 | €74,609 | €170,812 | +€96,203 | +129% |
| Amounts receivable after more than one year | 29 | - | €100,000 | +€100,000 | |
| Trade receivables | 290 | - | €100,000 | +€100,000 | |
| Amounts receivable within one year | 40/41 | €20,272 | €36,300 | +€16,028 | +79.1% |
| Trade receivables | 40 | €18,246 | €36,300 | +€18,054 | +98.9% |
| Other amounts receivable | 41 | €2,026 | - | -€2,026 | |
| Cash at bank and in hand | 54/58 | €52,879 | €31,249 | -€21,630 | -40.9% |
| Deferred charges and accrued income | 490/1 | €1,457 | €3,263 | +€1,805 | +124% |
| Total equity and liabilities | 10/49 | €88,088 | €177,475 | +€89,387 | +101% |
| Equity | 10/15 | €33,819 | €111,034 | +€77,215 | +228% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €28,819 | €106,034 | +€77,215 | +268% |
| Tax-exempt reserves | 132 | €6,427 | €6,427 | = | 0.0% |
| Distributable reserves | 133 | €22,392 | €99,607 | +€77,215 | +345% |
| Amounts payable | 17/49 | €54,268 | €66,441 | +€12,172 | +22.4% |
| Amounts payable after more than one year | 17 | €14,831 | €26,501 | +€11,670 | +78.7% |
| Financial debts | 170/4 | €14,831 | €6,501 | -€8,330 | -56.2% |
| Other amounts payable | 178/9 | - | €20,000 | +€20,000 | |
| Amounts payable within one year | 42/48 | €39,437 | €39,940 | +€503 | +1.3% |
| Current portion of amounts payable after more than one year | 42 | €7,961 | €8,330 | +€370 | +4.6% |
| Trade debts | 44 | €1,773 | €798 | -€974 | -55.0% |
| Suppliers | 440/4 | €1,773 | €798 | -€974 | -55.0% |
| Taxes, remuneration and social security | 45 | €12,118 | €11,060 | -€1,058 | -8.7% |
| Taxes | 450/3 | €10,018 | €11,060 | +€1,042 | +10.4% |
| Remuneration and social security | 454/9 | €2,100 | - | -€2,100 | |
| Other amounts payable | 47/48 | €17,586 | €19,751 | +€2,165 | +12.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,642 | €6,816 | -€6,826 | -50.0% |
| Other operating charges | 640/8 | €208 | €506 | +€298 | +143% |
| Gross operating margin | 9900 | €95,564 | €105,783 | +€10,219 | +10.7% |
| Operating profit (loss) | 9901 | €81,714 | €98,461 | +€16,747 | +20.5% |
| Financial income | 75/76B | - | €1,726 | +€1,726 | |
| Recurring financial income | 75 | - | €1,726 | +€1,726 | |
| Financial charges | 65/66B | €1,463 | €1,120 | -€344 | -23.5% |
| Recurring financial charges | 65 | €1,463 | €1,120 | -€344 | -23.5% |
| Profit (loss) for the period before taxes | 9903 | €80,251 | €99,068 | +€18,817 | +23.4% |
| Income taxes | 67/77 | €17,974 | €21,853 | +€3,879 | +21.6% |
| Profit (loss) for the period | 9904 | €62,277 | €77,215 | +€14,938 | +24.0% |
| Profit (loss) for the period to be appropriated | 9905 | €62,277 | €77,215 | +€14,938 | +24.0% |
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 19 October 2026 via checked.be.