VAN OCKENBURG 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 OCKENBURG CONSULTING
Largest movements
- Receivables within one year -€170,849
down €170,849 (-36.3%), from €470,849 to €300,000
of which Trade receivables: -€107,989
- Cash +€142,979
up €142,979 (+413%), from €34,597 to €177,577
mainly Net result for the year (+€434,477) and Receivables within one year (+€170,849)
- Tangible fixed assets -€9,931
down €9,931 (-44.6%), from €22,263 to €12,332
of which Leasing and similar rights: -€5,388
- Other debts -€33,139
down €33,139 (-7.1%), from €467,934 to €434,795
- Gross operating margin -€16,733
down €16,733 (-2.7%), from €616,145 to €599,411
- Financial income -€12,861
no longer reported in 2025 (was €12,861)
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 | €529,819 | €493,884 | -€35,934 | -6.8% |
| Fixed assets | 21/28 | €22,263 | €12,332 | -€9,931 | -44.6% |
| Tangible fixed assets | 22/27 | €22,263 | €12,332 | -€9,931 | -44.6% |
| Plant, machinery and equipment | 23 | €4,821 | €4,174 | -€647 | -13.4% |
| Furniture and vehicles | 24 | €7,965 | €4,069 | -€3,896 | -48.9% |
| Leasing and similar rights | 25 | €9,477 | €4,089 | -€5,388 | -56.9% |
| Current assets | 29/58 | €507,556 | €481,552 | -€26,004 | -5.1% |
| Amounts receivable within one year | 40/41 | €470,849 | €300,000 | -€170,849 | -36.3% |
| Trade receivables | 40 | €107,989 | - | -€107,989 | |
| Other amounts receivable | 41 | €362,861 | €300,000 | -€62,861 | -17.3% |
| Cash at bank and in hand | 54/58 | €34,597 | €177,577 | +€142,979 | +413% |
| Deferred charges and accrued income | 490/1 | €2,109 | €3,976 | +€1,867 | +88.5% |
| Total equity and liabilities | 10/49 | €529,819 | €493,884 | -€35,934 | -6.8% |
| Equity | 10/15 | €19,408 | €18,885 | -€523 | -2.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €808 | €285 | -€523 | -64.7% |
| Amounts payable | 17/49 | €510,411 | €475,000 | -€35,411 | -6.9% |
| Amounts payable within one year | 42/48 | €510,411 | €475,000 | -€35,411 | -6.9% |
| Trade debts | 44 | €5,577 | €971 | -€4,607 | -82.6% |
| Suppliers | 440/4 | €5,577 | €971 | -€4,607 | -82.6% |
| Taxes, remuneration and social security | 45 | €36,900 | €39,234 | +€2,334 | +6.3% |
| Taxes | 450/3 | €36,900 | €39,234 | +€2,334 | +6.3% |
| Other amounts payable | 47/48 | €467,934 | €434,795 | -€33,139 | -7.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,387 | €9,931 | +€544 | +5.8% |
| Other operating charges | 640/8 | €387 | €858 | +€470 | +121% |
| Gross operating margin | 9900 | €616,145 | €599,411 | -€16,733 | -2.7% |
| Operating profit (loss) | 9901 | €606,370 | €588,623 | -€17,748 | -2.9% |
| Financial income | 75/76B | €12,861 | - | -€12,861 | |
| Recurring financial income | 75 | €12,861 | - | -€12,861 | |
| Financial charges | 65/66B | €146 | €354 | +€208 | +142% |
| Recurring financial charges | 65 | €146 | €354 | +€208 | +142% |
| Profit (loss) for the period before taxes | 9903 | €619,085 | €588,269 | -€30,816 | -5.0% |
| Income taxes | 67/77 | €153,058 | €153,792 | +€734 | +0.5% |
| Profit (loss) for the period | 9904 | €466,027 | €434,477 | -€31,550 | -6.8% |
| Profit (loss) for the period to be appropriated | 9905 | €466,027 | €434,477 | -€31,550 | -6.8% |
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 23 October 2026 via checked.be.