VAN NEYGHEM CONSULT: what changed
VAN NEYGHEM CONSULT
Largest movements
- Current investments +€97,206
up €97,206 (+136%), from €71,636 to €168,843
- Tangible fixed assets -€6,557
down €6,557 (-50.9%), from €12,871 to €6,314
- Reserves +€53,902
new in 2026: €53,902
- Other debts +€21,807
up €21,807 (+64.5%), from €33,794 to €55,601
- Profit (loss) carried forward +€12,720
no longer reported in 2026 (was -€12,720)
- Tax, wage and social debts +€4,508
new in 2026: €4,508
- Financial income +€97,207
up €97,207 (+25,580,679%), from €0 to €97,207
of which Non-recurring financial income: +€97,206
- Taxes +€29,216
up €29,216 (+10,004%), from €292 to €29,508
- Gross operating margin -€1,872
down €1,872 (-24.0%), from €7,805 to €5,933
- Depreciation -€267
down €267 (-3.9%), from €6,824 to €6,557
Change in the result, 2025 to 2026
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2025 and 2026 balance sheets and the 2026 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €98,276 | €189,691 | +€91,415 | +93.0% |
| Fixed assets | 21/28 | €12,871 | €6,314 | -€6,557 | -50.9% |
| Tangible fixed assets | 22/27 | €12,871 | €6,314 | -€6,557 | -50.9% |
| Furniture and vehicles | 24 | €12,871 | €6,314 | -€6,557 | -50.9% |
| Current assets | 29/58 | €85,405 | €183,376 | +€97,972 | +115% |
| Amounts receivable within one year | 40/41 | €912 | €643 | -€269 | -29.5% |
| Other amounts receivable | 41 | €912 | €643 | -€269 | -29.5% |
| Current investments | 50/53 | €71,636 | €168,843 | +€97,206 | +136% |
| Cash at bank and in hand | 54/58 | €9,888 | €11,627 | +€1,738 | +17.6% |
| Deferred charges and accrued income | 490/1 | €2,968 | €2,264 | -€704 | -23.7% |
| Total equity and liabilities | 10/49 | €98,276 | €189,691 | +€91,415 | +93.0% |
| Equity | 10/15 | €62,953 | €129,575 | +€66,622 | +106% |
| Contributions | 10/11 | €75,673 | €75,673 | = | 0.0% |
| Reserves | 13 | - | €53,902 | +€53,902 | |
| Distributable reserves | 133 | - | €53,902 | +€53,902 | |
| Profit (loss) carried forward | 14 | -€12,720 | - | +€12,720 | |
| Amounts payable | 17/49 | €35,324 | €60,116 | +€24,793 | +70.2% |
| Amounts payable within one year | 42/48 | €35,324 | €60,116 | +€24,793 | +70.2% |
| Trade debts | 44 | €1,529 | €8 | -€1,522 | -99.5% |
| Suppliers | 440/4 | €1,529 | €8 | -€1,522 | -99.5% |
| Taxes, remuneration and social security | 45 | - | €4,508 | +€4,508 | |
| Taxes | 450/3 | - | €4,508 | +€4,508 | |
| Other amounts payable | 47/48 | €33,794 | €55,601 | +€21,807 | +64.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,824 | €6,557 | -€267 | -3.9% |
| Other operating charges | 640/8 | €440 | €400 | -€41 | -9.2% |
| Gross operating margin | 9900 | €7,805 | €5,933 | -€1,872 | -24.0% |
| Operating profit (loss) | 9901 | €540 | -€1,024 | -€1,564 | |
| Financial income | 75/76B | €0 | €97,207 | +€97,207 | +25,580,679% |
| Recurring financial income | 75 | €0 | €1 | +€0 | +124% |
| Non-recurring financial income | 76B | - | €97,206 | +€97,206 | |
| Financial charges | 65/66B | €61 | €53 | -€8 | -12.8% |
| Recurring financial charges | 65 | €61 | €53 | -€8 | -12.8% |
| Profit (loss) for the period before taxes | 9903 | €480 | €96,130 | +€95,650 | +19,943% |
| Income taxes | 67/77 | €292 | €29,508 | +€29,216 | +10,004% |
| Profit (loss) for the period | 9904 | €188 | €66,622 | +€66,434 | +35,417% |
| Profit (loss) for the period to be appropriated | 9905 | €188 | €66,622 | +€66,434 | +35,417% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.