VANDERSMISSEN & NIJPELS: what changed
What changed
VANDERSMISSEN & NIJPELS
NACE 70.200, Business and other management consultancy
filed annual accounts (NBB)
Net result for the year
€423,582
2024 · €426,327-€2,745
Equity
€1.2m
2024 · €1.1m+€21,782
Cash
€84,658
2024 · €31,571+€53,087
Balance sheet total
€2.1m
2024 · €2.3m-€142,042
Largest movements
Assets
- Deferred charges and accrued income -€403,984
down €403,984 (-97.7%), from €413,468 to €9,484
- Current investments +€250,000
new in 2025: €250,000
- Cash +€53,087
up €53,087 (+168%), from €31,571 to €84,658
mainly Net result for the year (+€423,582) and Deferred charges and accrued income (+€403,984)
- Receivables within one year -€24,943
down €24,943 (-26.3%), from €94,694 to €69,751
of which Trade receivables: -€72,100
Equity and liabilities
- Debts after one year -€173,640
down €173,640 (-26.6%), from €652,141 to €478,501
Income statement
- Taxes +€4,896
up €4,896 (+146%), from €3,354 to €8,249
- Financial charges -€3,249
down €3,249 (-16.3%), from €19,904 to €16,655
- Gross operating margin -€1,022
down €1,022 (-1.5%), from €67,418 to €66,396
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.
Result 2024
€426,327
Gross operating margin
-€1,022
Other operating charges
-€107
Financial income
+€30
Financial charges
+€3,249
Taxes
-€4,896
Result 2025
€423,582
raises the resultlowers the result
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.
From operations
+€876,295
Investment
-€250,000
Financing
-€573,209
Cash 2024
€31,571
From operations (derived)
+€876,295
Net result for the year
+€423,582
Depreciation
+€16,202
Receivables within one year
+€24,943
Deferred charges and accrued income
+€403,984
Trade debts
+€1,550
Tax, wage and social debts
+€5,585
Smaller working-capital items
+€449
Investment (derived)
-€250,000
Current investments
-€250,000
Financing
-€573,209
Debts after one year
-€173,640
Current portion of long-term debt
+€2,232
Contributions, distributions and other
-€401,800
Cash 2025
€84,658
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,277,412 | €2,135,370 | -€142,042 | -6.2% |
| Fixed assets | 21/28 | €1,737,679 | €1,721,478 | -€16,202 | -0.9% |
| Tangible fixed assets | 22/27 | €237,679 | €221,478 | -€16,202 | -6.8% |
| Land and buildings | 22 | €214,580 | €209,429 | -€5,152 | -2.4% |
| Furniture and vehicles | 24 | €23,099 | €12,049 | -€11,050 | -47.8% |
| Financial fixed assets | 28 | €1,500,000 | €1,500,000 | = | 0.0% |
| Current assets | 29/58 | €539,732 | €413,892 | -€125,841 | -23.3% |
| Amounts receivable within one year | 40/41 | €94,694 | €69,751 | -€24,943 | -26.3% |
| Trade receivables | 40 | €72,100 | - | -€72,100 | |
| Other amounts receivable | 41 | €22,594 | €69,751 | +€47,157 | +209% |
| Current investments | 50/53 | - | €250,000 | +€250,000 | |
| Cash at bank and in hand | 54/58 | €31,571 | €84,658 | +€53,087 | +168% |
| Deferred charges and accrued income | 490/1 | €413,468 | €9,484 | -€403,984 | -97.7% |
| Total equity and liabilities | 10/49 | €2,277,412 | €2,135,370 | -€142,042 | -6.2% |
| Equity | 10/15 | €1,135,054 | €1,156,836 | +€21,782 | +1.9% |
| Contributions | 10/11 | €150,000 | €150,000 | = | 0.0% |
| Reserves | 13 | €985,054 | €1,006,836 | +€21,782 | +2.2% |
| Distributable reserves | 133 | €985,054 | €1,006,836 | +€21,782 | +2.2% |
| Amounts payable | 17/49 | €1,142,358 | €978,534 | -€163,824 | -14.3% |
| Amounts payable after more than one year | 17 | €652,141 | €478,501 | -€173,640 | -26.6% |
| Financial debts | 170/4 | €652,141 | €478,501 | -€173,640 | -26.6% |
| Amounts payable within one year | 42/48 | €489,122 | €499,303 | +€10,181 | +2.1% |
| Current portion of amounts payable after more than one year | 42 | €159,409 | €161,640 | +€2,232 | +1.4% |
| Trade debts | 44 | €169 | €1,719 | +€1,550 | +920% |
| Suppliers | 440/4 | €169 | €1,719 | +€1,550 | +920% |
| Taxes, remuneration and social security | 45 | €3,400 | €8,984 | +€5,585 | +164% |
| Taxes | 450/3 | €3,400 | €8,984 | +€5,585 | +164% |
| Other amounts payable | 47/48 | €326,145 | €326,960 | +€815 | +0.2% |
| Accrued charges and deferred income | 492/3 | €1,095 | €730 | -€365 | -33.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,202 | €16,202 | = | 0.0% |
| Other operating charges | 640/8 | €1,643 | €1,750 | +€107 | +6.5% |
| Gross operating margin | 9900 | €67,418 | €66,396 | -€1,022 | -1.5% |
| Operating profit (loss) | 9901 | €49,573 | €48,445 | -€1,129 | -2.3% |
| Financial income | 75/76B | €400,012 | €400,042 | +€30 | 0.0% |
| Recurring financial income | 75 | €400,012 | €400,042 | +€30 | 0.0% |
| Financial charges | 65/66B | €19,904 | €16,655 | -€3,249 | -16.3% |
| Recurring financial charges | 65 | €19,904 | €16,655 | -€3,249 | -16.3% |
| Profit (loss) for the period before taxes | 9903 | €429,681 | €431,831 | +€2,150 | +0.5% |
| Income taxes | 67/77 | €3,354 | €8,249 | +€4,896 | +146% |
| Profit (loss) for the period | 9904 | €426,327 | €423,582 | -€2,745 | -0.6% |
| Profit (loss) for the period to be appropriated | 9905 | €426,327 | €423,582 | -€2,745 | -0.6% |
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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 5 November 2026 via checked.be.