VAN SANDE CONSULT & C°: 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 SANDE CONSULT & C°
Largest movements
- Financial fixed assets +€170,000
up €170,000 (+680%), from €25,000 to €195,000
- Receivables within one year +€33,199
up €33,199 (+128%), from €25,921 to €59,120
of which Trade receivables: +€34,445
- Debts after one year +€169,463
up €169,463 (+38.7%), from €438,153 to €607,616
- Other debts +€59,866
up €59,866 (+10.8%), from €552,493 to €612,360
- Current portion of long-term debt -€16,146
no longer reported in 2025 (was €16,146)
- Depreciation +€26,740
new in 2025: €26,740
- Gross operating margin +€19,038
up €19,038 (+268%), from €7,100 to €26,139
- Financial income +€13,930
up €13,930 (+3,635%), from €383 to €14,313
- Other operating charges +€5,194
up €5,194 (+93.7%), from €5,544 to €10,737
- Financial charges +€1,006
up €1,006 (+74.8%), from €1,344 to €2,349
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 | €1,121,651 | €1,340,333 | +€218,681 | +19.5% |
| Fixed assets | 21/28 | €1,057,864 | €1,230,841 | +€172,977 | +16.4% |
| Tangible fixed assets | 22/27 | €1,032,864 | €1,035,841 | +€2,977 | +0.3% |
| Land and buildings | 22 | €994,388 | €1,006,310 | +€11,922 | +1.2% |
| Plant, machinery and equipment | 23 | €18,714 | €14,603 | -€4,112 | -22.0% |
| Furniture and vehicles | 24 | €19,762 | €14,929 | -€4,833 | -24.5% |
| Financial fixed assets | 28 | €25,000 | €195,000 | +€170,000 | +680% |
| Current assets | 29/58 | €63,787 | €109,492 | +€45,705 | +71.7% |
| Amounts receivable within one year | 40/41 | €25,921 | €59,120 | +€33,199 | +128% |
| Trade receivables | 40 | €24,160 | €58,605 | +€34,445 | +143% |
| Other amounts receivable | 41 | €1,761 | €515 | -€1,246 | -70.7% |
| Cash at bank and in hand | 54/58 | €16,788 | €27,968 | +€11,180 | +66.6% |
| Deferred charges and accrued income | 490/1 | €21,078 | €22,404 | +€1,325 | +6.3% |
| Total equity and liabilities | 10/49 | €1,121,651 | €1,340,333 | +€218,681 | +19.5% |
| Equity | 10/15 | €111,996 | €112,229 | +€233 | +0.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €119,193 | €119,426 | +€233 | +0.2% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €117,333 | €117,566 | +€233 | +0.2% |
| Profit (loss) carried forward | 14 | -€25,797 | -€25,797 | = | 0.0% |
| Amounts payable | 17/49 | €1,009,655 | €1,228,104 | +€218,449 | +21.6% |
| Amounts payable after more than one year | 17 | €438,153 | €607,616 | +€169,463 | +38.7% |
| Financial debts | 170/4 | €438,153 | €607,616 | +€169,463 | +38.7% |
| Amounts payable within one year | 42/48 | €571,501 | €620,487 | +€48,986 | +8.6% |
| Current portion of amounts payable after more than one year | 42 | €16,146 | - | -€16,146 | |
| Trade debts | 44 | €2,862 | €8,127 | +€5,265 | +184% |
| Suppliers | 440/4 | €2,862 | €8,127 | +€5,265 | +184% |
| Other amounts payable | 47/48 | €552,493 | €612,360 | +€59,866 | +10.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €26,740 | +€26,740 | |
| Other operating charges | 640/8 | €5,544 | €10,737 | +€5,194 | +93.7% |
| Non-recurring operating charges | 66A | €0 | - | -€0 | |
| Gross operating margin | 9900 | €7,100 | €26,139 | +€19,038 | +268% |
| Operating profit (loss) | 9901 | €1,557 | -€11,338 | -€12,895 | |
| Financial income | 75/76B | €383 | €14,313 | +€13,930 | +3,635% |
| Recurring financial income | 75 | €383 | €14,313 | +€13,930 | +3,635% |
| Financial charges | 65/66B | €1,344 | €2,349 | +€1,006 | +74.8% |
| Recurring financial charges | 65 | €1,344 | €2,349 | +€1,006 | +74.8% |
| Profit (loss) for the period before taxes | 9903 | €597 | €626 | +€30 | +5.0% |
| Income taxes | 67/77 | €157 | €394 | +€237 | +151% |
| Profit (loss) for the period | 9904 | €440 | €233 | -€207 | -47.1% |
| Profit (loss) for the period to be appropriated | 9905 | €440 | €233 | -€207 | -47.1% |
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 25 October 2026 via checked.be.