VANDERBERKEN 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.
VANDERBERKEN CONSULTING
Largest movements
- Current investments +€49,570
new in 2025: €49,570
- Cash -€5,500
down €5,500 (-32.0%), from €17,171 to €11,671
mainly Current investments (-€49,570) and Receivables within one year (-€5,155)
- Receivables within one year +€5,155
up €5,155 (+44.4%), from €11,616 to €16,771
- Tangible fixed assets +€3,693
up €3,693 (+98.4%), from €3,752 to €7,445
of which Plant, machinery and equipment: +€2,344
- Reserves +€37,825
up €37,825 (+308%), from €12,293 to €50,118
- Tax, wage and social debts +€13,241
up €13,241 (+147%), from €9,026 to €22,268
- Other debts +€1,169
up €1,169 (+186%), from €628 to €1,797
- Trade debts +€974
up €974 (+165%), from €591 to €1,565
- Gross operating margin +€37,483
up €37,483 (+215%), from €17,430 to €54,913
- Taxes +€10,109
up €10,109 (+208%), from €4,849 to €14,958
- Depreciation +€1,269
up €1,269 (+1,510%), from €84 to €1,353
- Financial charges +€847
up €847 (+1,920%), from €44 to €892
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 | €32,539 | €85,747 | +€53,209 | +164% |
| Fixed assets | 21/28 | €3,752 | €7,445 | +€3,693 | +98.4% |
| Tangible fixed assets | 22/27 | €3,752 | €7,445 | +€3,693 | +98.4% |
| Plant, machinery and equipment | 23 | €1,552 | €3,896 | +€2,344 | +151% |
| Furniture and vehicles | 24 | €2,200 | €3,549 | +€1,349 | +61.3% |
| Current assets | 29/58 | €28,787 | €78,303 | +€49,516 | +172% |
| Amounts receivable within one year | 40/41 | €11,616 | €16,771 | +€5,155 | +44.4% |
| Trade receivables | 40 | €11,616 | €16,771 | +€5,155 | +44.4% |
| Current investments | 50/53 | - | €49,570 | +€49,570 | |
| Cash at bank and in hand | 54/58 | €17,171 | €11,671 | -€5,500 | -32.0% |
| Deferred charges and accrued income | 490/1 | - | €291 | +€291 | |
| Total equity and liabilities | 10/49 | €32,539 | €85,747 | +€53,209 | +164% |
| Equity | 10/15 | €22,293 | €60,118 | +€37,825 | +170% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €12,293 | €50,118 | +€37,825 | +308% |
| Distributable reserves | 133 | €12,293 | €50,118 | +€37,825 | +308% |
| Amounts payable | 17/49 | €10,246 | €25,629 | +€15,384 | +150% |
| Amounts payable within one year | 42/48 | €10,246 | €25,629 | +€15,384 | +150% |
| Trade debts | 44 | €591 | €1,565 | +€974 | +165% |
| Suppliers | 440/4 | €591 | €1,565 | +€974 | +165% |
| Taxes, remuneration and social security | 45 | €9,026 | €22,268 | +€13,241 | +147% |
| Taxes | 450/3 | €9,026 | €22,268 | +€13,241 | +147% |
| Other amounts payable | 47/48 | €628 | €1,797 | +€1,169 | +186% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €84 | €1,353 | +€1,269 | +1,510% |
| Other operating charges | 640/8 | €160 | €165 | +€5 | +3.2% |
| Gross operating margin | 9900 | €17,430 | €54,913 | +€37,483 | +215% |
| Operating profit (loss) | 9901 | €17,186 | €53,395 | +€36,209 | +211% |
| Financial income | 75/76B | - | €280 | +€280 | |
| Recurring financial income | 75 | - | €280 | +€280 | |
| Financial charges | 65/66B | €44 | €892 | +€847 | +1,920% |
| Recurring financial charges | 65 | €44 | €892 | +€847 | +1,920% |
| Profit (loss) for the period before taxes | 9903 | €17,142 | €52,784 | +€35,642 | +208% |
| Income taxes | 67/77 | €4,849 | €14,958 | +€10,109 | +208% |
| Profit (loss) for the period | 9904 | €12,293 | €37,825 | +€25,532 | +208% |
| Profit (loss) for the period to be appropriated | 9905 | €12,293 | €37,825 | +€25,532 | +208% |
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 21 October 2026 via checked.be.