VAN MARCK 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 MARCK CONSULTING
Largest movements
- Cash -€46,594
down €46,594 (-45.0%), from €103,601 to €57,007
mainly Contributions, distributions and other (-€50,000) and Receivables within one year (-€13,252)
- Receivables within one year +€13,252
up €13,252 (+81.2%), from €16,325 to €29,577
of which Trade receivables: +€23,977
- Tangible fixed assets -€2,070
down €2,070 (-46.1%), from €4,491 to €2,421
- Reserves -€49,317
down €49,317 (-37.0%), from €133,284 to €83,968
- Other debts +€11,456
up €11,456 (+131%), from €8,738 to €20,194
- Tax, wage and social debts +€2,927
up €2,927 (+99.6%), from €2,940 to €5,867
- Gross operating margin -€18,751
down €18,751 (-77.0%), from €24,339 to €5,588
- Taxes -€5,006
down €5,006 (-100%), from €5,006 to €0
- Financial income -€2,438
down €2,438 (-100%), from €2,438 to €0
- Financial charges -€690
down €690 (-57.7%), from €1,195 to €505
- Depreciation -€245
down €245 (-7.2%), from €3,413 to €3,169
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 | €149,416 | €114,004 | -€35,412 | -23.7% |
| Fixed assets | 21/28 | €4,491 | €2,421 | -€2,070 | -46.1% |
| Tangible fixed assets | 22/27 | €4,491 | €2,421 | -€2,070 | -46.1% |
| Plant, machinery and equipment | 23 | €4,491 | €2,421 | -€2,070 | -46.1% |
| Current assets | 29/58 | €144,925 | €111,583 | -€33,341 | -23.0% |
| Amounts receivable within one year | 40/41 | €16,325 | €29,577 | +€13,252 | +81.2% |
| Trade receivables | 40 | €5,600 | €29,577 | +€23,977 | +428% |
| Other amounts receivable | 41 | €10,725 | €0 | -€10,725 | -100% |
| Current investments | 50/53 | €24,999 | €24,999 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €103,601 | €57,007 | -€46,594 | -45.0% |
| Total equity and liabilities | 10/49 | €149,416 | €114,004 | -€35,412 | -23.7% |
| Equity | 10/15 | €136,284 | €86,968 | -€49,317 | -36.2% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €133,284 | €83,968 | -€49,317 | -37.0% |
| Distributable reserves | 133 | €133,284 | €83,968 | -€49,317 | -37.0% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €13,131 | €27,036 | +€13,905 | +106% |
| Amounts payable within one year | 42/48 | €13,131 | €27,036 | +€13,905 | +106% |
| Trade debts | 44 | €1,454 | €975 | -€478 | -32.9% |
| Suppliers | 440/4 | €1,454 | €975 | -€478 | -32.9% |
| Taxes, remuneration and social security | 45 | €2,940 | €5,867 | +€2,927 | +99.6% |
| Taxes | 450/3 | €2,940 | €5,867 | +€2,927 | +99.6% |
| Other amounts payable | 47/48 | €8,738 | €20,194 | +€11,456 | +131% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,413 | €3,169 | -€245 | -7.2% |
| Other operating charges | 640/8 | €1,245 | €1,231 | -€14 | -1.1% |
| Gross operating margin | 9900 | €24,339 | €5,588 | -€18,751 | -77.0% |
| Operating profit (loss) | 9901 | €19,681 | €1,189 | -€18,493 | -94.0% |
| Financial income | 75/76B | €2,438 | €0 | -€2,438 | -100% |
| Recurring financial income | 75 | €2,438 | €0 | -€2,438 | -100% |
| Financial charges | 65/66B | €1,195 | €505 | -€690 | -57.7% |
| Recurring financial charges | 65 | €1,195 | €505 | -€690 | -57.7% |
| Profit (loss) for the period before taxes | 9903 | €20,924 | €683 | -€20,240 | -96.7% |
| Income taxes | 67/77 | €5,006 | €0 | -€5,006 | -100% |
| Profit (loss) for the period | 9904 | €15,918 | €683 | -€15,234 | -95.7% |
| Profit (loss) for the period to be appropriated | 9905 | €15,918 | €683 | -€15,234 | -95.7% |
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 30 October 2026 via checked.be.