VAN SANT 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 SANT CONSULTING
Largest movements
- Tangible fixed assets +€59,405
up €59,405 (+12.5%), from €475,490 to €534,894
of which Furniture and vehicles: +€71,405
- Receivables within one year +€12,847
up €12,847 (+265%), from €4,843 to €17,690
of which Trade receivables: +€17,690
- Cash -€9,631
down €9,631 (-69.4%), from €13,883 to €4,252
mainly Investment in fixed assets (net) (-€73,048) and Other debts (-€24,242)
- Profit (loss) carried forward +€50,372
up €50,372 (+67.9%), from €74,198 to €124,570
- Debts after one year +€24,686
up €24,686 (+7.5%), from €328,817 to €353,503
- Other debts -€24,242
down €24,242 (-57.7%), from €42,009 to €17,767
- Current portion of long-term debt +€14,875
up €14,875 (+44.4%), from €33,489 to €48,364
- Depreciation -€53,491
down €53,491 (-79.7%), from €67,135 to €13,644
- Gross operating margin +€15,954
up €15,954 (+20.1%), from €79,177 to €95,131
- Taxes +€13,499
up €13,499 (+8,587%), from €157 to €13,656
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 | €494,215 | €556,837 | +€62,621 | +12.7% |
| Fixed assets | 21/28 | €475,490 | €534,894 | +€59,405 | +12.5% |
| Tangible fixed assets | 22/27 | €475,490 | €534,894 | +€59,405 | +12.5% |
| Land and buildings | 22 | €471,508 | €459,508 | -€12,000 | -2.5% |
| Furniture and vehicles | 24 | €3,981 | €75,386 | +€71,405 | +1,793% |
| Current assets | 29/58 | €18,726 | €21,942 | +€3,217 | +17.2% |
| Amounts receivable within one year | 40/41 | €4,843 | €17,690 | +€12,847 | +265% |
| Trade receivables | 40 | - | €17,690 | +€17,690 | |
| Other amounts receivable | 41 | €4,843 | - | -€4,843 | |
| Cash at bank and in hand | 54/58 | €13,883 | €4,252 | -€9,631 | -69.4% |
| Total equity and liabilities | 10/49 | €494,215 | €556,837 | +€62,621 | +12.7% |
| Equity | 10/15 | €78,198 | €128,570 | +€50,372 | +64.4% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €74,198 | €124,570 | +€50,372 | +67.9% |
| Amounts payable | 17/49 | €416,017 | €428,266 | +€12,250 | +2.9% |
| Amounts payable after more than one year | 17 | €328,817 | €353,503 | +€24,686 | +7.5% |
| Financial debts | 170/4 | €328,817 | €353,503 | +€24,686 | +7.5% |
| Amounts payable within one year | 42/48 | €87,200 | €74,763 | -€12,437 | -14.3% |
| Current portion of amounts payable after more than one year | 42 | €33,489 | €48,364 | +€14,875 | +44.4% |
| Trade debts | 44 | €2,542 | €2,304 | -€237 | -9.3% |
| Suppliers | 440/4 | €2,542 | €2,304 | -€237 | -9.3% |
| Taxes, remuneration and social security | 45 | €9,160 | €6,328 | -€2,832 | -30.9% |
| Taxes | 450/3 | €9,160 | €6,328 | -€2,832 | -30.9% |
| Other amounts payable | 47/48 | €42,009 | €17,767 | -€24,242 | -57.7% |
| Non-recurring operating income | 76A | - | €4,132 | +€4,132 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €67,135 | €13,644 | -€53,491 | -79.7% |
| Other operating charges | 640/8 | €1,388 | €1,864 | +€476 | +34.3% |
| Gross operating margin | 9900 | €79,177 | €95,131 | +€15,954 | +20.1% |
| Operating profit (loss) | 9901 | €10,654 | €79,624 | +€68,969 | +647% |
| Financial income | 75/76B | - | €4 | +€4 | |
| Recurring financial income | 75 | - | €4 | +€4 | |
| Financial charges | 65/66B | €15,726 | €15,600 | -€127 | -0.8% |
| Recurring financial charges | 65 | €15,726 | €15,600 | -€127 | -0.8% |
| Profit (loss) for the period before taxes | 9903 | -€5,072 | €64,028 | +€69,100 | |
| Income taxes | 67/77 | €157 | €13,656 | +€13,499 | +8,587% |
| Profit (loss) for the period | 9904 | -€5,229 | €50,372 | +€55,601 | |
| Profit (loss) for the period to be appropriated | 9905 | -€5,229 | €50,372 | +€55,601 |
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.