Van Wanghe 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 Wanghe Consulting
Largest movements
- Cash +€36,672
up €36,672 (+52.3%), from €70,172 to €106,844
mainly Net result for the year (+€28,754) and Depreciation (+€6,773)
- Receivables within one year -€5,390
down €5,390 (-32.6%), from €16,523 to €11,132
of which Trade receivables: -€4,398
- Tangible fixed assets +€4,897
up €4,897 (+83.0%), from €5,901 to €10,798
of which Plant, machinery and equipment: +€7,343
- Stocks and contracts -€2,620
no longer reported in 2025 (was €2,620)
- Reserves +€28,754
up €28,754 (+39.1%), from €73,582 to €102,336
- Tax, wage and social debts +€2,658
up €2,658 (+60.7%), from €4,382 to €7,040
of which Taxes: +€2,658
- Gross operating margin +€26,128
up €26,128 (+128%), from €20,400 to €46,527
- Taxes +€5,993
up €5,993 (+130%), from €4,599 to €10,592
- Depreciation +€2,087
up €2,087 (+44.6%), from €4,685 to €6,773
- Other operating charges -€825
down €825 (-76.6%), from €1,076 to €252
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 | €95,732 | €129,286 | +€33,554 | +35.0% |
| Fixed assets | 21/28 | €5,901 | €10,798 | +€4,897 | +83.0% |
| Tangible fixed assets | 22/27 | €5,901 | €10,798 | +€4,897 | +83.0% |
| Plant, machinery and equipment | 23 | €29 | €7,372 | +€7,343 | +25,251% |
| Furniture and vehicles | 24 | €5,872 | €3,426 | -€2,446 | -41.6% |
| Current assets | 29/58 | €89,831 | €118,488 | +€28,657 | +31.9% |
| Stocks and contracts in progress | 3 | €2,620 | - | -€2,620 | |
| Stocks | 30/36 | €2,620 | - | -€2,620 | |
| Amounts receivable within one year | 40/41 | €16,523 | €11,132 | -€5,390 | -32.6% |
| Trade receivables | 40 | €12,122 | €7,724 | -€4,398 | -36.3% |
| Other amounts receivable | 41 | €4,401 | €3,408 | -€993 | -22.6% |
| Cash at bank and in hand | 54/58 | €70,172 | €106,844 | +€36,672 | +52.3% |
| Deferred charges and accrued income | 490/1 | €516 | €511 | -€5 | -1.0% |
| Total equity and liabilities | 10/49 | €95,732 | €129,286 | +€33,554 | +35.0% |
| Equity | 10/15 | €76,082 | €104,836 | +€28,754 | +37.8% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €73,582 | €102,336 | +€28,754 | +39.1% |
| Distributable reserves | 133 | €73,582 | €102,336 | +€28,754 | +39.1% |
| Amounts payable | 17/49 | €19,650 | €24,450 | +€4,800 | +24.4% |
| Amounts payable within one year | 42/48 | €16,650 | €21,450 | +€4,800 | +28.8% |
| Trade debts | 44 | €2,950 | €4,119 | +€1,169 | +39.6% |
| Suppliers | 440/4 | €2,950 | €4,119 | +€1,169 | +39.6% |
| Taxes, remuneration and social security | 45 | €4,382 | €7,040 | +€2,658 | +60.7% |
| Taxes | 450/3 | €2,547 | €5,205 | +€2,658 | +104% |
| Remuneration and social security | 454/9 | €1,835 | €1,835 | = | 0.0% |
| Other amounts payable | 47/48 | €9,318 | €10,291 | +€973 | +10.4% |
| Accrued charges and deferred income | 492/3 | €3,000 | €3,000 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,685 | €6,773 | +€2,087 | +44.6% |
| Other operating charges | 640/8 | €1,076 | €252 | -€825 | -76.6% |
| Gross operating margin | 9900 | €20,400 | €46,527 | +€26,128 | +128% |
| Operating profit (loss) | 9901 | €14,638 | €39,503 | +€24,865 | +170% |
| Financial income | 75/76B | €5 | €3 | -€2 | -40.4% |
| Recurring financial income | 75 | €5 | €3 | -€2 | -40.4% |
| Financial charges | 65/66B | €227 | €160 | -€67 | -29.6% |
| Recurring financial charges | 65 | €227 | €160 | -€67 | -29.6% |
| Profit (loss) for the period before taxes | 9903 | €14,416 | €39,346 | +€24,930 | +173% |
| Income taxes | 67/77 | €4,599 | €10,592 | +€5,993 | +130% |
| Profit (loss) for the period | 9904 | €9,817 | €28,754 | +€18,937 | +193% |
| Profit (loss) for the period to be appropriated | 9905 | €9,817 | €28,754 | +€18,937 | +193% |
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 18 October 2026 via checked.be.