VANDERHASSELT 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.
VANDERHASSELT CONSULTING
Largest movements
- Receivables within one year +€164,881
up €164,881 (+1,007%), from €16,372 to €181,253
of which Other amounts receivable: +€150,361
- Stocks and contracts -€70,000
down €70,000 (-87.5%), from €80,000 to €10,000
- Tangible fixed assets -€53,604
down €53,604 (-67.9%), from €78,963 to €25,358
of which Other tangible fixed assets: -€29,285
- Deferred charges and accrued income +€7,097
up €7,097 (+1,096%), from €648 to €7,744
- Cash +€4,712
up €4,712 (+1,939%), from €243 to €4,955
mainly Net result for the year (+€109,260) and Stocks and contracts (+€70,000)
- Profit (loss) carried forward +€109,260
up €109,260 (+69.1%), from -€158,049 to -€48,789
- Other debts -€49,285
down €49,285 (-14.9%), from €331,574 to €282,289
- Tax, wage and social debts +€25,657
up €25,657 (+179%), from €14,322 to €39,979
- Current portion of long-term debt -€17,614
down €17,614 (-100%), from €17,614 to €0
- Trade debts -€15,673
down €15,673 (-52.4%), from €29,903 to €14,230
- Gross operating margin +€128,675
up €128,675 (+256%), from €50,199 to €178,873
- Taxes +€39,628
up €39,628 (+22,611%), from €175 to €39,803
- Depreciation -€3,113
down €3,113 (-27.4%), from €11,352 to €8,239
- Financial income +€2,560
up €2,560 (+132%), from €1,941 to €4,501
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 | €398,226 | €451,311 | +€53,085 | +13.3% |
| Fixed assets | 21/28 | €300,963 | €247,358 | -€53,604 | -17.8% |
| Tangible fixed assets | 22/27 | €78,963 | €25,358 | -€53,604 | -67.9% |
| Plant, machinery and equipment | 23 | €25,342 | €1,407 | -€23,935 | -94.4% |
| Furniture and vehicles | 24 | €2,825 | €2,442 | -€384 | -13.6% |
| Other tangible fixed assets | 26 | €50,795 | €21,510 | -€29,285 | -57.7% |
| Financial fixed assets | 28 | €222,000 | €222,000 | = | 0.0% |
| Current assets | 29/58 | €97,263 | €203,952 | +€106,689 | +110% |
| Stocks and contracts in progress | 3 | €80,000 | €10,000 | -€70,000 | -87.5% |
| Stocks | 30/36 | €80,000 | €10,000 | -€70,000 | -87.5% |
| Amounts receivable within one year | 40/41 | €16,372 | €181,253 | +€164,881 | +1,007% |
| Trade receivables | 40 | - | €14,520 | +€14,520 | |
| Other amounts receivable | 41 | €16,372 | €166,733 | +€150,361 | +918% |
| Cash at bank and in hand | 54/58 | €243 | €4,955 | +€4,712 | +1,939% |
| Deferred charges and accrued income | 490/1 | €648 | €7,744 | +€7,097 | +1,096% |
| Total equity and liabilities | 10/49 | €398,226 | €451,311 | +€53,085 | +13.3% |
| Equity | 10/15 | €4,411 | €113,671 | +€109,260 | +2,477% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €143,860 | €143,860 | = | 0.0% |
| Distributable reserves | 133 | €143,860 | €143,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€158,049 | -€48,789 | +€109,260 | +69.1% |
| Amounts payable | 17/49 | €393,814 | €337,639 | -€56,175 | -14.3% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €393,412 | €336,497 | -€56,915 | -14.5% |
| Current portion of amounts payable after more than one year | 42 | €17,614 | €0 | -€17,614 | -100% |
| Trade debts | 44 | €29,903 | €14,230 | -€15,673 | -52.4% |
| Suppliers | 440/4 | €29,903 | €14,230 | -€15,673 | -52.4% |
| Taxes, remuneration and social security | 45 | €14,322 | €39,979 | +€25,657 | +179% |
| Taxes | 450/3 | €14,322 | €39,979 | +€25,657 | +179% |
| Other amounts payable | 47/48 | €331,574 | €282,289 | -€49,285 | -14.9% |
| Accrued charges and deferred income | 492/3 | €402 | €1,143 | +€740 | +184% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,352 | €8,239 | -€3,113 | -27.4% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Non-recurring operating charges | 66A | €17,767 | €24,841 | +€7,074 | +39.8% |
| Gross operating margin | 9900 | €50,199 | €178,873 | +€128,675 | +256% |
| Operating profit (loss) | 9901 | €20,692 | €145,394 | +€124,702 | +603% |
| Financial income | 75/76B | €1,941 | €4,501 | +€2,560 | +132% |
| Recurring financial income | 75 | €1,941 | €4,501 | +€2,560 | +132% |
| Financial charges | 65/66B | €892 | €832 | -€60 | -6.8% |
| Recurring financial charges | 65 | €892 | €832 | -€60 | -6.8% |
| Profit (loss) for the period before taxes | 9903 | €21,741 | €149,063 | +€127,322 | +586% |
| Income taxes | 67/77 | €175 | €39,803 | +€39,628 | +22,611% |
| Profit (loss) for the period | 9904 | €21,566 | €109,260 | +€87,694 | +407% |
| Profit (loss) for the period to be appropriated | 9905 | €21,566 | €109,260 | +€87,694 | +407% |
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 23 October 2026 via checked.be.