VANBOCKRIJCK 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.
VANBOCKRIJCK CONSULTING
Largest movements
- Receivables after one year +€500,000
up €500,000 (+32.3%), from €1.6m to €2.1m
of which Other amounts receivable: +€2.1m
- Current investments -€437,924
down €437,924 (-25.5%), from €1.7m to €1.3m
- Cash -€120,317
down €120,317 (-41.3%), from €291,077 to €170,759
mainly Receivables after one year (-€500,000) and Investment in fixed assets (net) (-€147,310)
- Receivables within one year -€103,983
down €103,983 (-11.5%), from €903,029 to €799,046
of which Other amounts receivable: -€131,251
- Reserves -€100,000
down €100,000 (-1.6%), from €6.4m to €6.3m
of which Distributable reserves: -€100,000
- Gross operating margin +€35,408
up €35,408 (+52.0%), from €68,081 to €103,489
- Depreciation +€31,208
up €31,208 (+29.3%), from €106,405 to €137,613
- Taxes -€8,397
down €8,397 (-45.7%), from €18,361 to €9,964
- Financial charges -€4,012
down €4,012 (-22.2%), from €18,056 to €14,044
- Other operating charges +€3,494
up €3,494 (+36.5%), from €9,565 to €13,059
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 | €6,622,334 | €6,506,725 | -€115,610 | -1.7% |
| Fixed assets | 21/28 | €2,123,112 | €2,132,809 | +€9,697 | +0.5% |
| Tangible fixed assets | 22/27 | €2,079,010 | €2,088,707 | +€9,697 | +0.5% |
| Land and buildings | 22 | €2,034,666 | €1,961,308 | -€73,359 | -3.6% |
| Plant, machinery and equipment | 23 | €949 | €511 | -€438 | -46.1% |
| Furniture and vehicles | 24 | €39,589 | €123,083 | +€83,494 | +211% |
| Other tangible fixed assets | 26 | €3,805 | €3,805 | = | 0.0% |
| Financial fixed assets | 28 | €44,102 | €44,102 | = | 0.0% |
| Current assets | 29/58 | €4,499,222 | €4,373,916 | -€125,307 | -2.8% |
| Amounts receivable after more than one year | 29 | €1,550,000 | €2,050,000 | +€500,000 | +32.3% |
| Trade receivables | 290 | €1,550,000 | €0 | -€1.6m | -100% |
| Other amounts receivable | 291 | - | €2,050,000 | +€2.1m | |
| Amounts receivable within one year | 40/41 | €903,029 | €799,046 | -€103,983 | -11.5% |
| Trade receivables | 40 | €28,886 | €56,154 | +€27,268 | +94.4% |
| Other amounts receivable | 41 | €874,143 | €742,892 | -€131,251 | -15.0% |
| Current investments | 50/53 | €1,719,259 | €1,281,335 | -€437,924 | -25.5% |
| Cash at bank and in hand | 54/58 | €291,077 | €170,759 | -€120,317 | -41.3% |
| Deferred charges and accrued income | 490/1 | €35,858 | €72,775 | +€36,917 | +103% |
| Total equity and liabilities | 10/49 | €6,622,334 | €6,506,725 | -€115,610 | -1.7% |
| Equity | 10/15 | €6,493,032 | €6,455,727 | -€37,305 | -0.6% |
| Contributions | 10/11 | €206,150 | €206,150 | = | 0.0% |
| Reserves | 13 | €6,426,356 | €6,326,356 | -€100,000 | -1.6% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €6,426,356 | €6,326,356 | -€100,000 | -1.6% |
| Profit (loss) carried forward | 14 | -€139,474 | -€76,779 | +€62,695 | +45.0% |
| Amounts payable | 17/49 | €129,302 | €50,998 | -€78,304 | -60.6% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €129,302 | €50,548 | -€78,754 | -60.9% |
| Current portion of amounts payable after more than one year | 42 | €36,667 | €0 | -€36,667 | -100% |
| Financial debts | 43 | €4,556 | €9,627 | +€5,071 | +111% |
| Credit institutions | 430/8 | €4,556 | €9,627 | +€5,071 | +111% |
| Trade debts | 44 | €72,616 | €25,062 | -€47,554 | -65.5% |
| Suppliers | 440/4 | €72,616 | €25,062 | -€47,554 | -65.5% |
| Taxes, remuneration and social security | 45 | €15,464 | €15,859 | +€396 | +2.6% |
| Taxes | 450/3 | €15,464 | €15,859 | +€396 | +2.6% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Accrued charges and deferred income | 492/3 | - | €450 | +€450 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €106,405 | €137,613 | +€31,208 | +29.3% |
| Other operating charges | 640/8 | €9,565 | €13,059 | +€3,494 | +36.5% |
| Gross operating margin | 9900 | €68,081 | €103,489 | +€35,408 | +52.0% |
| Operating profit (loss) | 9901 | -€47,889 | -€47,183 | +€706 | +1.5% |
| Financial income | 75/76B | €132,625 | €133,886 | +€1,261 | +1.0% |
| Recurring financial income | 75 | €132,625 | €133,886 | +€1,261 | +1.0% |
| Financial charges | 65/66B | €18,056 | €14,044 | -€4,012 | -22.2% |
| Recurring financial charges | 65 | €18,056 | €14,044 | -€4,012 | -22.2% |
| Profit (loss) for the period before taxes | 9903 | €66,679 | €72,659 | +€5,979 | +9.0% |
| Income taxes | 67/77 | €18,361 | €9,964 | -€8,397 | -45.7% |
| Profit (loss) for the period | 9904 | €48,318 | €62,695 | +€14,376 | +29.8% |
| Profit (loss) for the period to be appropriated | 9905 | €48,318 | €62,695 | +€14,376 | +29.8% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 October 2026 via checked.be.