VAN MOER 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 MOER CONSULTANCY
Largest movements
- Cash +€40,995
up €40,995 (+87.9%), from €46,613 to €87,608
mainly Net result for the year (+€46,770) and Current investments (+€6,277)
- Current investments -€6,277
down €6,277 (-4.5%), from €139,399 to €133,122
- Receivables within one year -€3,291
down €3,291 (-21.1%), from €15,633 to €12,342
- Tangible fixed assets -€2,357
down €2,357 (-58.1%), from €4,056 to €1,699
of which Plant, machinery and equipment: -€2,145
- Reserves +€24,318
up €24,318 (+13.8%), from €176,789 to €201,107
of which Distributable reserves: +€24,318
- Tax, wage and social debts +€5,060
up €5,060 (+23.0%), from €22,016 to €27,075
of which Taxes: +€5,141
- Gross operating margin +€16,381
up €16,381 (+31.6%), from €51,825 to €68,206
- Taxes +€4,311
up €4,311 (+28.4%), from €15,170 to €19,482
- Financial income -€1,437
down €1,437 (-64.8%), from €2,219 to €782
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 | €206,263 | €235,624 | +€29,361 | +14.2% |
| Fixed assets | 21/28 | €4,056 | €1,699 | -€2,357 | -58.1% |
| Tangible fixed assets | 22/27 | €4,056 | €1,699 | -€2,357 | -58.1% |
| Plant, machinery and equipment | 23 | €3,844 | €1,699 | -€2,145 | -55.8% |
| Furniture and vehicles | 24 | €212 | - | -€212 | |
| Current assets | 29/58 | €202,207 | €233,925 | +€31,718 | +15.7% |
| Amounts receivable within one year | 40/41 | €15,633 | €12,342 | -€3,291 | -21.1% |
| Trade receivables | 40 | €15,633 | €12,342 | -€3,291 | -21.1% |
| Current investments | 50/53 | €139,399 | €133,122 | -€6,277 | -4.5% |
| Cash at bank and in hand | 54/58 | €46,613 | €87,608 | +€40,995 | +87.9% |
| Deferred charges and accrued income | 490/1 | €563 | €854 | +€291 | +51.7% |
| Total equity and liabilities | 10/49 | €206,263 | €235,624 | +€29,361 | +14.2% |
| Equity | 10/15 | €177,289 | €201,607 | +€24,318 | +13.7% |
| Contributions | 10/11 | €500 | €500 | = | 0.0% |
| Contributions outside capital | 11 | €500 | €500 | = | 0.0% |
| Share premium | 1100/10 | €500 | €500 | = | 0.0% |
| Reserves | 13 | €176,789 | €201,107 | +€24,318 | +13.8% |
| Non-distributable reserves | 130/1 | €50 | €50 | = | 0.0% |
| Reserves not available under the articles | 1311 | €50 | €50 | = | 0.0% |
| Distributable reserves | 133 | €176,739 | €201,057 | +€24,318 | +13.8% |
| Amounts payable | 17/49 | €28,974 | €34,017 | +€5,043 | +17.4% |
| Amounts payable within one year | 42/48 | €28,974 | €34,017 | +€5,043 | +17.4% |
| Trade debts | 44 | €358 | €482 | +€123 | +34.5% |
| Suppliers | 440/4 | €358 | €482 | +€123 | +34.5% |
| Taxes, remuneration and social security | 45 | €22,016 | €27,075 | +€5,060 | +23.0% |
| Taxes | 450/3 | €19,274 | €24,416 | +€5,141 | +26.7% |
| Remuneration and social security | 454/9 | €2,741 | €2,659 | -€82 | -3.0% |
| Other amounts payable | 47/48 | €6,601 | €6,461 | -€140 | -2.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,206 | €2,357 | +€151 | +6.8% |
| Other operating charges | 640/8 | €141 | €254 | +€114 | +80.9% |
| Gross operating margin | 9900 | €51,825 | €68,206 | +€16,381 | +31.6% |
| Operating profit (loss) | 9901 | €49,478 | €65,595 | +€16,117 | +32.6% |
| Financial income | 75/76B | €2,219 | €782 | -€1,437 | -64.8% |
| Recurring financial income | 75 | €2,219 | €782 | -€1,437 | -64.8% |
| Financial charges | 65/66B | €97 | €126 | +€29 | +30.2% |
| Recurring financial charges | 65 | €97 | €126 | +€29 | +30.2% |
| Profit (loss) for the period before taxes | 9903 | €51,600 | €66,251 | +€14,651 | +28.4% |
| Income taxes | 67/77 | €15,170 | €19,482 | +€4,311 | +28.4% |
| Profit (loss) for the period | 9904 | €36,430 | €46,770 | +€10,340 | +28.4% |
| Profit (loss) for the period to be appropriated | 9905 | €36,430 | €46,770 | +€10,340 | +28.4% |
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 14 October 2026 via checked.be.