VAN NESTE 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 NESTE CONSULTING
Largest movements
- Tangible fixed assets -€21,737
down €21,737 (-22.0%), from €98,751 to €77,014
of which Furniture and vehicles: -€17,641
- Cash -€10,239
down €10,239 (-56.7%), from €18,064 to €7,824
mainly Contributions, distributions and other (-€73,132) and Current portion of long-term debt (-€28,215)
- Receivables within one year +€3,063
up €3,063 (+8.3%), from €36,973 to €40,036
of which Other amounts receivable: +€3,334
- Current portion of long-term debt -€28,215
no longer reported in 2025 (was €28,215)
- Other debts +€10,505
up €10,505 (+42.2%), from €24,875 to €35,380
- Reserves -€8,823
down €8,823 (-12.1%), from €73,132 to €64,309
- Gross operating margin -€13,802
down €13,802 (-11.0%), from €125,685 to €111,883
- Taxes -€2,921
down €2,921 (-10.9%), from €26,883 to €23,962
- Financial charges -€2,061
down €2,061 (-54.1%), from €3,809 to €1,748
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 | €157,618 | €129,425 | -€28,193 | -17.9% |
| Fixed assets | 21/28 | €98,751 | €77,014 | -€21,737 | -22.0% |
| Tangible fixed assets | 22/27 | €98,751 | €77,014 | -€21,737 | -22.0% |
| Plant, machinery and equipment | 23 | €1,326 | €984 | -€342 | -25.8% |
| Furniture and vehicles | 24 | €67,738 | €50,097 | -€17,641 | -26.0% |
| Other tangible fixed assets | 26 | €29,687 | €25,932 | -€3,754 | -12.6% |
| Current assets | 29/58 | €58,867 | €52,411 | -€6,456 | -11.0% |
| Amounts receivable within one year | 40/41 | €36,973 | €40,036 | +€3,063 | +8.3% |
| Trade receivables | 40 | €36,269 | €35,998 | -€272 | -0.7% |
| Other amounts receivable | 41 | €704 | €4,038 | +€3,334 | +474% |
| Cash at bank and in hand | 54/58 | €18,064 | €7,824 | -€10,239 | -56.7% |
| Deferred charges and accrued income | 490/1 | €3,830 | €4,551 | +€721 | +18.8% |
| Total equity and liabilities | 10/49 | €157,618 | €129,425 | -€28,193 | -17.9% |
| Equity | 10/15 | €91,732 | €82,909 | -€8,823 | -9.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €73,132 | €64,309 | -€8,823 | -12.1% |
| Distributable reserves | 133 | €73,132 | €64,309 | -€8,823 | -12.1% |
| Amounts payable | 17/49 | €65,886 | €46,516 | -€19,370 | -29.4% |
| Amounts payable within one year | 42/48 | €64,865 | €45,966 | -€18,898 | -29.1% |
| Current portion of amounts payable after more than one year | 42 | €28,215 | - | -€28,215 | |
| Trade debts | 44 | €2,007 | €849 | -€1,157 | -57.7% |
| Suppliers | 440/4 | €2,007 | €849 | -€1,157 | -57.7% |
| Taxes, remuneration and social security | 45 | €9,767 | €9,736 | -€31 | -0.3% |
| Taxes | 450/3 | €9,767 | €9,736 | -€31 | -0.3% |
| Other amounts payable | 47/48 | €24,875 | €35,380 | +€10,505 | +42.2% |
| Accrued charges and deferred income | 492/3 | €1,022 | €550 | -€472 | -46.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,737 | €21,737 | = | 0.0% |
| Other operating charges | 640/8 | €126 | €128 | +€2 | +1.6% |
| Gross operating margin | 9900 | €125,685 | €111,883 | -€13,802 | -11.0% |
| Operating profit (loss) | 9901 | €103,822 | €90,019 | -€13,804 | -13.3% |
| Financial income | 75/76B | €1 | - | -€1 | |
| Recurring financial income | 75 | €1 | - | -€1 | |
| Financial charges | 65/66B | €3,809 | €1,748 | -€2,061 | -54.1% |
| Recurring financial charges | 65 | €3,809 | €1,748 | -€2,061 | -54.1% |
| Profit (loss) for the period before taxes | 9903 | €100,015 | €88,271 | -€11,744 | -11.7% |
| Income taxes | 67/77 | €26,883 | €23,962 | -€2,921 | -10.9% |
| Profit (loss) for the period | 9904 | €73,132 | €64,309 | -€8,823 | -12.1% |
| Profit (loss) for the period to be appropriated | 9905 | €73,132 | €64,309 | -€8,823 | -12.1% |
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 26 October 2026 via checked.be.