VanBerkel 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.
VanBerkel Consultancy
Largest movements
- Current investments +€248,978
up €248,978 (+3,911%), from €6,366 to €255,344
- Cash -€151,117
down €151,117 (-41.1%), from €367,406 to €216,289
mainly Current investments (-€248,978) and Receivables within one year (-€27,440)
- Receivables within one year +€27,440
up €27,440 (+268%), from €10,231 to €37,671
of which Trade receivables: +€27,828
- Tangible fixed assets -€9,537
down €9,537 (-29.1%), from €32,736 to €23,199
of which Furniture and vehicles: -€8,046
- Reserves +€110,772
up €110,772 (+27.9%), from €396,346 to €507,118
- Tax, wage and social debts +€6,474
up €6,474 (+43.4%), from €14,931 to €21,404
- Other operating charges -€7,684
down €7,684 (-68.2%), from €11,260 to €3,576
- Financial income +€4,939
up €4,939 (+688%), from €718 to €5,657
of which Non-recurring financial income: +€3,315
- Gross operating margin -€4,093
down €4,093 (-2.3%), from €175,254 to €171,161
- Depreciation +€2,960
up €2,960 (+42.2%), from €7,020 to €9,980
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 | €417,467 | €533,174 | +€115,707 | +27.7% |
| Fixed assets | 21/28 | €32,736 | €23,199 | -€9,537 | -29.1% |
| Tangible fixed assets | 22/27 | €32,736 | €23,199 | -€9,537 | -29.1% |
| Furniture and vehicles | 24 | €23,606 | €15,560 | -€8,046 | -34.1% |
| Other tangible fixed assets | 26 | €9,130 | €7,640 | -€1,491 | -16.3% |
| Current assets | 29/58 | €384,731 | €509,975 | +€125,244 | +32.6% |
| Amounts receivable within one year | 40/41 | €10,231 | €37,671 | +€27,440 | +268% |
| Trade receivables | 40 | €9,761 | €37,589 | +€27,828 | +285% |
| Other amounts receivable | 41 | €470 | €82 | -€388 | -82.5% |
| Current investments | 50/53 | €6,366 | €255,344 | +€248,978 | +3,911% |
| Cash at bank and in hand | 54/58 | €367,406 | €216,289 | -€151,117 | -41.1% |
| Deferred charges and accrued income | 490/1 | €728 | €671 | -€58 | -7.9% |
| Total equity and liabilities | 10/49 | €417,467 | €533,174 | +€115,707 | +27.7% |
| Equity | 10/15 | €396,446 | €507,218 | +€110,772 | +27.9% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Reserves | 13 | €396,346 | €507,118 | +€110,772 | +27.9% |
| Distributable reserves | 133 | €396,346 | €507,118 | +€110,772 | +27.9% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €21,021 | €25,956 | +€4,936 | +23.5% |
| Amounts payable within one year | 42/48 | €17,664 | €22,526 | +€4,861 | +27.5% |
| Trade debts | 44 | €1,302 | €1,121 | -€181 | -13.9% |
| Suppliers | 440/4 | €1,302 | €1,121 | -€181 | -13.9% |
| Taxes, remuneration and social security | 45 | €14,931 | €21,404 | +€6,474 | +43.4% |
| Taxes | 450/3 | €14,931 | €21,404 | +€6,474 | +43.4% |
| Other amounts payable | 47/48 | €1,432 | €0 | -€1,432 | -100% |
| Accrued charges and deferred income | 492/3 | €3,356 | €3,430 | +€74 | +2.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,020 | €9,980 | +€2,960 | +42.2% |
| Other operating charges | 640/8 | €11,260 | €3,576 | -€7,684 | -68.2% |
| Gross operating margin | 9900 | €175,254 | €171,161 | -€4,093 | -2.3% |
| Operating profit (loss) | 9901 | €156,974 | €157,605 | +€631 | +0.4% |
| Financial income | 75/76B | €718 | €5,657 | +€4,939 | +688% |
| Recurring financial income | 75 | €718 | €2,342 | +€1,624 | +226% |
| Non-recurring financial income | 76B | - | €3,315 | +€3,315 | |
| Financial charges | 65/66B | €225 | €245 | +€20 | +8.9% |
| Recurring financial charges | 65 | €225 | €245 | +€20 | +8.9% |
| Profit (loss) for the period before taxes | 9903 | €157,466 | €163,016 | +€5,550 | +3.5% |
| Income taxes | 67/77 | €50,698 | €52,245 | +€1,546 | +3.1% |
| Profit (loss) for the period | 9904 | €106,768 | €110,772 | +€4,004 | +3.8% |
| Profit (loss) for the period to be appropriated | 9905 | €106,768 | €110,772 | +€4,004 | +3.8% |
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 24 October 2026 via checked.be.