VANBAST CONSULTING: what changed
Two fiscal 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.
VANBAST CONSULTING
Largest movements
- Cash +€44,647
up €44,647 (+66.6%), from €67,087 to €111,734
mainly Net result for the year (+€108,062) and Other debts (+€38,566)
- Receivables within one year +€3,988
up €3,988 (+11.9%), from €33,593 to €37,582
- Other debts +€38,566
up €38,566 (+37.4%), from €103,188 to €141,754
- Tax, wage and social debts +€7,366
up €7,366 (+41.2%), from €17,875 to €25,241
of which Taxes: +€7,366
- Trade debts +€2,203
up €2,203 (+86.2%), from €2,556 to €4,759
- Gross operating margin +€16,699
up €16,699 (+13.3%), from €125,507 to €142,205
- Taxes +€4,095
up €4,095 (+15.6%), from €26,172 to €30,267
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.
Cash bridge derived
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 | €144,090 | €192,288 | +€48,198 | +33.4% |
| Fixed assets | 21/28 | €43,410 | €42,973 | -€438 | -1.0% |
| Tangible fixed assets | 22/27 | €43,410 | €42,973 | -€438 | -1.0% |
| Land and buildings | 22 | €36,820 | €35,260 | -€1,560 | -4.2% |
| Plant, machinery and equipment | 23 | €3,399 | €2,963 | -€436 | -12.8% |
| Furniture and vehicles | 24 | €3,191 | €4,749 | +€1,558 | +48.8% |
| Current assets | 29/58 | €100,680 | €149,315 | +€48,636 | +48.3% |
| Amounts receivable within one year | 40/41 | €33,593 | €37,582 | +€3,988 | +11.9% |
| Trade receivables | 40 | €33,593 | €37,582 | +€3,988 | +11.9% |
| Cash at bank and in hand | 54/58 | €67,087 | €111,734 | +€44,647 | +66.6% |
| Total equity and liabilities | 10/49 | €144,090 | €192,288 | +€48,198 | +33.4% |
| Equity | 10/15 | €20,471 | €20,534 | +€62 | +0.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €11 | €74 | +€62 | +541.7% |
| Amounts payable | 17/49 | €123,619 | €171,754 | +€48,136 | +38.9% |
| Amounts payable within one year | 42/48 | €123,619 | €171,754 | +€48,136 | +38.9% |
| Trade debts | 44 | €2,556 | €4,759 | +€2,203 | +86.2% |
| Suppliers | 440/4 | €2,556 | €4,759 | +€2,203 | +86.2% |
| Taxes, remuneration and social security | 45 | €17,875 | €25,241 | +€7,366 | +41.2% |
| Taxes | 450/3 | €15,825 | €23,191 | +€7,366 | +46.5% |
| Remuneration and social security | 454/9 | €2,050 | €2,050 | = | 0.0% |
| Other amounts payable | 47/48 | €103,188 | €141,754 | +€38,566 | +37.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,158 | €3,338 | +€180 | +5.7% |
| Other operating charges | 640/8 | €522 | €511 | -€11 | -2.1% |
| Gross operating margin | 9900 | €125,507 | €142,205 | +€16,699 | +13.3% |
| Operating profit (loss) | 9901 | €121,827 | €138,357 | +€16,530 | +13.6% |
| Financial income | 75/76B | €26 | €156 | +€130 | +503.6% |
| Recurring financial income | 75 | €26 | €156 | +€130 | +503.6% |
| Financial charges | 65/66B | €143 | €184 | +€41 | +28.7% |
| Recurring financial charges | 65 | €143 | €184 | +€41 | +28.7% |
| Profit (loss) for the period before taxes | 9903 | €121,710 | €138,329 | +€16,619 | +13.7% |
| Income taxes | 67/77 | €26,172 | €30,267 | +€4,095 | +15.6% |
| Profit (loss) for the period | 9904 | €95,539 | €108,062 | +€12,524 | +13.1% |
| Profit (loss) for the period to be appropriated | 9905 | €95,539 | €108,062 | +€12,524 | +13.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.