VANDEPUTTE CONSULTING: what changed
VANDEPUTTE CONSULTING
Largest movements
- Cash -€17,999
down €17,999 (-51.2%), from €35,187 to €17,188
mainly Other debts (-€11,860) and Receivables within one year (-€7,248)
- Receivables within one year +€7,248
up €7,248 (+25.4%), from €28,532 to €35,780
of which Trade receivables: +€5,054
- Tangible fixed assets -€5,522
down €5,522 (-79.7%), from €6,926 to €1,404
of which Furniture and vehicles: -€6,312
- Deferred charges and accrued income +€980
up €980 (+86.5%), from €1,133 to €2,113
- Other debts -€11,860
down €11,860 (-77.1%), from €15,388 to €3,527
- Tax, wage and social debts -€3,002
down €3,002 (-99.5%), from €3,016 to €14
- Reserves +€1,150
up €1,150 (+6.9%), from €16,610 to €17,760
of which Distributable reserves: +€3,010
- Trade debts -€917
down €917 (-29.3%), from €3,131 to €2,214
- Gross operating margin -€21,237
down €21,237 (-62.6%), from €33,944 to €12,706
- Taxes -€6,963
down €6,963 (-70.7%), from €9,849 to €2,887
- Financial charges -€597
down €597 (-44.5%), from €1,341 to €744
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €71,778 | €56,486 | -€15,292 | -21.3% |
| Fixed assets | 21/28 | €6,926 | €1,404 | -€5,522 | -79.7% |
| Tangible fixed assets | 22/27 | €6,926 | €1,404 | -€5,522 | -79.7% |
| Plant, machinery and equipment | 23 | €329 | €1,262 | +€933 | +284% |
| Furniture and vehicles | 24 | €6,312 | €0 | -€6,312 | -100% |
| Other tangible fixed assets | 26 | €286 | €143 | -€143 | -50.0% |
| Current assets | 29/58 | €64,852 | €55,082 | -€9,770 | -15.1% |
| Amounts receivable within one year | 40/41 | €28,532 | €35,780 | +€7,248 | +25.4% |
| Trade receivables | 40 | €28,532 | €33,586 | +€5,054 | +17.7% |
| Other amounts receivable | 41 | €0 | €2,194 | +€2,194 | |
| Cash at bank and in hand | 54/58 | €35,187 | €17,188 | -€17,999 | -51.2% |
| Deferred charges and accrued income | 490/1 | €1,133 | €2,113 | +€980 | +86.5% |
| Total equity and liabilities | 10/49 | €71,778 | €56,486 | -€15,292 | -21.3% |
| Equity | 10/15 | €48,854 | €50,039 | +€1,186 | +2.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €16,610 | €17,760 | +€1,150 | +6.9% |
| Non-distributable reserves | 130/1 | €1,860 | €0 | -€1,860 | -100% |
| Reserves not available under the articles | 1311 | €1,860 | €0 | -€1,860 | -100% |
| Distributable reserves | 133 | €14,750 | €17,760 | +€3,010 | +20.4% |
| Profit (loss) carried forward | 14 | €13,644 | €13,679 | +€36 | +0.3% |
| Amounts payable | 17/49 | €22,925 | €6,447 | -€16,478 | -71.9% |
| Amounts payable within one year | 42/48 | €21,535 | €5,755 | -€15,780 | -73.3% |
| Trade debts | 44 | €3,131 | €2,214 | -€917 | -29.3% |
| Suppliers | 440/4 | €3,131 | €2,214 | -€917 | -29.3% |
| Taxes, remuneration and social security | 45 | €3,016 | €14 | -€3,002 | -99.5% |
| Taxes | 450/3 | €3,016 | €14 | -€3,002 | -99.5% |
| Other amounts payable | 47/48 | €15,388 | €3,527 | -€11,860 | -77.1% |
| Accrued charges and deferred income | 492/3 | €1,390 | €692 | -€698 | -50.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,195 | €7,106 | -€89 | -1.2% |
| Other operating charges | 640/8 | €761 | €783 | +€22 | +2.9% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €33,944 | €12,706 | -€21,237 | -62.6% |
| Operating profit (loss) | 9901 | €25,987 | €4,817 | -€21,171 | -81.5% |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €1,341 | €744 | -€597 | -44.5% |
| Recurring financial charges | 65 | €1,341 | €744 | -€597 | -44.5% |
| Profit (loss) for the period before taxes | 9903 | €24,646 | €4,072 | -€20,574 | -83.5% |
| Income taxes | 67/77 | €9,849 | €2,887 | -€6,963 | -70.7% |
| Profit (loss) for the period | 9904 | €14,797 | €1,186 | -€13,611 | -92.0% |
| Profit (loss) for the period to be appropriated | 9905 | €14,797 | €1,186 | -€13,611 | -92.0% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 8 November 2026 via checked.be.