VANDENBERGHE 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.
VANDENBERGHE CONSULTING
Largest movements
- Tangible fixed assets +€23,702
up €23,702 (+10,537%), from €225 to €23,927
- Cash -€8,132
down €8,132 (-18.7%), from €43,589 to €35,456
mainly Investment in fixed assets (net) (-€24,130) and Other debts (-€2,948)
- Receivables within one year -€6,916
down €6,916 (-21.0%), from €32,970 to €26,054
of which Trade receivables: -€4,386
- Deferred charges and accrued income +€1,508
up €1,508 (+8,441%), from €18 to €1,526
- Reserves +€14,705
up €14,705 (+30.4%), from €48,443 to €63,148
- Other debts -€2,948
down €2,948 (-38.7%), from €7,610 to €4,662
- Tax, wage and social debts -€1,585
down €1,585 (-16.1%), from €9,820 to €8,236
- Gross operating margin +€11,510
up €11,510 (+79.6%), from €14,456 to €25,967
- Taxes +€3,282
up €3,282 (+90.3%), from €3,635 to €6,917
- Depreciation -€496
down €496 (-53.7%), from €924 to €428
- Financial charges -€283
down €283 (-16.3%), from €1,739 to €1,456
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 | €76,802 | €86,964 | +€10,162 | +13.2% |
| Fixed assets | 21/28 | €225 | €23,927 | +€23,702 | +10,537% |
| Tangible fixed assets | 22/27 | €225 | €23,927 | +€23,702 | +10,537% |
| Furniture and vehicles | 24 | €225 | €23,927 | +€23,702 | +10,537% |
| Current assets | 29/58 | €76,577 | €63,037 | -€13,540 | -17.7% |
| Amounts receivable within one year | 40/41 | €32,970 | €26,054 | -€6,916 | -21.0% |
| Trade receivables | 40 | €29,070 | €24,684 | -€4,386 | -15.1% |
| Other amounts receivable | 41 | €3,900 | €1,370 | -€2,530 | -64.9% |
| Cash at bank and in hand | 54/58 | €43,589 | €35,456 | -€8,132 | -18.7% |
| Deferred charges and accrued income | 490/1 | €18 | €1,526 | +€1,508 | +8,441% |
| Total equity and liabilities | 10/49 | €76,802 | €86,964 | +€10,162 | +13.2% |
| Equity | 10/15 | €55,443 | €70,148 | +€14,705 | +26.5% |
| Contributions | 10/11 | €7,000 | €7,000 | = | 0.0% |
| Reserves | 13 | €48,443 | €63,148 | +€14,705 | +30.4% |
| Distributable reserves | 133 | €48,443 | €63,148 | +€14,705 | +30.4% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €21,359 | €16,815 | -€4,543 | -21.3% |
| Amounts payable within one year | 42/48 | €20,714 | €15,410 | -€5,304 | -25.6% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Trade debts | 44 | €3,284 | €2,513 | -€771 | -23.5% |
| Suppliers | 440/4 | €3,284 | €2,513 | -€771 | -23.5% |
| Taxes, remuneration and social security | 45 | €9,820 | €8,236 | -€1,585 | -16.1% |
| Taxes | 450/3 | €9,820 | €8,236 | -€1,585 | -16.1% |
| Other amounts payable | 47/48 | €7,610 | €4,662 | -€2,948 | -38.7% |
| Accrued charges and deferred income | 492/3 | €645 | €1,405 | +€761 | +118% |
| Non-recurring operating income | 76A | - | €105 | +€105 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €924 | €428 | -€496 | -53.7% |
| Other operating charges | 640/8 | €818 | €796 | -€21 | -2.6% |
| Gross operating margin | 9900 | €14,456 | €25,967 | +€11,510 | +79.6% |
| Operating profit (loss) | 9901 | €12,715 | €24,742 | +€12,028 | +94.6% |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €1,739 | €1,456 | -€283 | -16.3% |
| Recurring financial charges | 65 | €1,739 | €1,456 | -€283 | -16.3% |
| Profit (loss) for the period before taxes | 9903 | €10,976 | €23,287 | +€12,311 | +112% |
| Income taxes | 67/77 | €3,635 | €6,917 | +€3,282 | +90.3% |
| Profit (loss) for the period | 9904 | €7,342 | €16,371 | +€9,029 | +123% |
| Profit (loss) for the period to be appropriated | 9905 | €7,342 | €16,371 | +€9,029 | +123% |
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 30 October 2026 via checked.be.