Van Sant 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 Sant Consultancy
Largest movements
- Cash +€22,061
up €22,061 (+42.3%), from €52,185 to €74,246
mainly Net result for the year (+€48,834) and Other debts (+€10,610)
- Receivables within one year -€6,432
down €6,432 (-17.5%), from €36,761 to €30,329
of which Trade receivables: -€7,869
- Tangible fixed assets -€1,398
down €1,398 (-38.0%), from €3,684 to €2,286
of which Furniture and vehicles: -€1,183
- Other debts +€10,610
up €10,610 (+26.6%), from €39,892 to €50,502
- Tax, wage and social debts +€2,362
up €2,362 (+30.9%), from €7,649 to €10,012
- Trade debts +€2,246
up €2,246 (+1,790%), from €125 to €2,372
- Gross operating margin +€12,205
up €12,205 (+22.7%), from €53,856 to €66,062
- Taxes +€2,563
up €2,563 (+24.1%), from €10,619 to €13,183
- Financial charges -€1,284
down €1,284 (-50.1%), from €2,560 to €1,277
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 | €92,830 | €108,049 | +€15,218 | +16.4% |
| Fixed assets | 21/28 | €3,684 | €2,286 | -€1,398 | -38.0% |
| Tangible fixed assets | 22/27 | €3,684 | €2,286 | -€1,398 | -38.0% |
| Land and buildings | 22 | €557 | €342 | -€216 | -38.7% |
| Furniture and vehicles | 24 | €3,127 | €1,944 | -€1,183 | -37.8% |
| Current assets | 29/58 | €89,146 | €105,763 | +€16,617 | +18.6% |
| Amounts receivable within one year | 40/41 | €36,761 | €30,329 | -€6,432 | -17.5% |
| Trade receivables | 40 | €35,380 | €27,512 | -€7,869 | -22.2% |
| Other amounts receivable | 41 | €1,381 | €2,817 | +€1,437 | +104% |
| Cash at bank and in hand | 54/58 | €52,185 | €74,246 | +€22,061 | +42.3% |
| Deferred charges and accrued income | 490/1 | €200 | €1,187 | +€987 | +494% |
| Total equity and liabilities | 10/49 | €92,830 | €108,049 | +€15,218 | +16.4% |
| Equity | 10/15 | €45,164 | €45,164 | = | 0.0% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €42,164 | €42,164 | = | 0.0% |
| Distributable reserves | 133 | €42,164 | €42,164 | = | 0.0% |
| Amounts payable | 17/49 | €47,667 | €62,885 | +€15,218 | +31.9% |
| Amounts payable within one year | 42/48 | €47,667 | €62,885 | +€15,218 | +31.9% |
| Trade debts | 44 | €125 | €2,372 | +€2,246 | +1,790% |
| Suppliers | 440/4 | €125 | €2,372 | +€2,246 | +1,790% |
| Taxes, remuneration and social security | 45 | €7,649 | €10,012 | +€2,362 | +30.9% |
| Taxes | 450/3 | €7,649 | €10,012 | +€2,362 | +30.9% |
| Other amounts payable | 47/48 | €39,892 | €50,502 | +€10,610 | +26.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,337 | €2,431 | +€93 | +4.0% |
| Other operating charges | 640/8 | €118 | €337 | +€219 | +186% |
| Gross operating margin | 9900 | €53,856 | €66,062 | +€12,205 | +22.7% |
| Operating profit (loss) | 9901 | €51,401 | €63,294 | +€11,892 | +23.1% |
| Financial income | 75/76B | €122 | €0 | -€122 | -100.0% |
| Recurring financial income | 75 | €122 | €0 | -€122 | -100.0% |
| Financial charges | 65/66B | €2,560 | €1,277 | -€1,284 | -50.1% |
| Recurring financial charges | 65 | €2,560 | €1,277 | -€1,284 | -50.1% |
| Profit (loss) for the period before taxes | 9903 | €48,963 | €62,017 | +€13,054 | +26.7% |
| Income taxes | 67/77 | €10,619 | €13,183 | +€2,563 | +24.1% |
| Profit (loss) for the period | 9904 | €38,344 | €48,834 | +€10,490 | +27.4% |
| Profit (loss) for the period to be appropriated | 9905 | €38,344 | €48,834 | +€10,490 | +27.4% |
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 21 October 2026 via checked.be.