VANDERMEEREN CONSULTING: what changed
VANDERMEEREN CONSULTING
Largest movements
- Cash +€17,663
up €17,663 (+62.9%), from €28,088 to €45,751
mainly Net result for the year (+€8,285) and Receivables within one year (+€4,538)
- Receivables within one year -€4,538
down €4,538 (-46.9%), from €9,680 to €5,143
- Tangible fixed assets -€1,046
down €1,046 (-28.4%), from €3,680 to €2,634
of which Plant, machinery and equipment: -€764
- Reserves +€8,285
up €8,285 (+29.6%), from €27,979 to €36,264
- Tax, wage and social debts +€3,777
up €3,777 (+35.8%), from €10,538 to €14,314
- Gross operating margin -€11,690
down €11,690 (-41.0%), from €28,479 to €16,789
- Taxes -€1,466
down €1,466 (-27.3%), from €5,368 to €3,903
- Financial charges -€461
down €461 (-13.8%), from €3,328 to €2,868
- Other operating charges +€356
up €356 (+108%), from €331 to €687
- Depreciation +€339
up €339 (+48.0%), from €707 to €1,046
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 | €41,448 | €53,527 | +€12,079 | +29.1% |
| Fixed assets | 21/28 | €3,680 | €2,634 | -€1,046 | -28.4% |
| Tangible fixed assets | 22/27 | €3,680 | €2,634 | -€1,046 | -28.4% |
| Plant, machinery and equipment | 23 | €3,394 | €2,631 | -€764 | -22.5% |
| Furniture and vehicles | 24 | €285 | €3 | -€282 | -98.9% |
| Current assets | 29/58 | €37,768 | €50,893 | +€13,125 | +34.8% |
| Amounts receivable within one year | 40/41 | €9,680 | €5,143 | -€4,538 | -46.9% |
| Trade receivables | 40 | €9,680 | €5,143 | -€4,538 | -46.9% |
| Cash at bank and in hand | 54/58 | €28,088 | €45,751 | +€17,663 | +62.9% |
| Total equity and liabilities | 10/49 | €41,448 | €53,527 | +€12,079 | +29.1% |
| Equity | 10/15 | €30,479 | €38,764 | +€8,285 | +27.2% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €27,979 | €36,264 | +€8,285 | +29.6% |
| Distributable reserves | 133 | €27,979 | €36,264 | +€8,285 | +29.6% |
| Amounts payable | 17/49 | €10,969 | €14,763 | +€3,794 | +34.6% |
| Amounts payable within one year | 42/48 | €10,771 | €14,763 | +€3,992 | +37.1% |
| Trade debts | 44 | €81 | €155 | +€74 | +92.1% |
| Suppliers | 440/4 | €81 | €155 | +€74 | +92.1% |
| Taxes, remuneration and social security | 45 | €10,538 | €14,314 | +€3,777 | +35.8% |
| Taxes | 450/3 | €10,538 | €14,314 | +€3,777 | +35.8% |
| Other amounts payable | 47/48 | €153 | €294 | +€141 | +91.9% |
| Accrued charges and deferred income | 492/3 | €198 | - | -€198 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €707 | €1,046 | +€339 | +48.0% |
| Other operating charges | 640/8 | €331 | €687 | +€356 | +108% |
| Gross operating margin | 9900 | €28,479 | €16,789 | -€11,690 | -41.0% |
| Operating profit (loss) | 9901 | €27,441 | €15,055 | -€12,386 | -45.1% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €3,328 | €2,868 | -€461 | -13.8% |
| Recurring financial charges | 65 | €3,328 | €2,868 | -€461 | -13.8% |
| Profit (loss) for the period before taxes | 9903 | €24,113 | €12,188 | -€11,925 | -49.5% |
| Income taxes | 67/77 | €5,368 | €3,903 | -€1,466 | -27.3% |
| Profit (loss) for the period | 9904 | €18,744 | €8,285 | -€10,459 | -55.8% |
| Profit (loss) for the period to be appropriated | 9905 | €18,744 | €8,285 | -€10,459 | -55.8% |
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 7 November 2026 via checked.be.