VanGils 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.
VanGils Consulting
Largest movements
- Cash -€114,552
down €114,552 (-28.4%), from €403,927 to €289,375
mainly Contributions, distributions and other (-€382,506) and Tax, wage and social debts (-€48,688)
- Receivables within one year +€32,724
up €32,724 (+39.1%), from €83,772 to €116,495
of which Trade receivables: +€44,340
- Reserves -€206,906
down €206,906 (-54.1%), from €382,506 to €175,600
- Other debts +€169,284
up €169,284, from €0 to €169,284
- Tax, wage and social debts -€48,688
down €48,688 (-42.0%), from €115,794 to €67,106
- Gross operating margin +€24,933
up €24,933 (+11.8%), from €210,928 to €235,861
- Taxes +€6,249
up €6,249 (+12.8%), from €48,665 to €54,914
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 | €506,023 | €419,593 | -€86,430 | -17.1% |
| Fixed assets | 21/28 | €15,110 | €10,641 | -€4,468 | -29.6% |
| Tangible fixed assets | 22/27 | €15,110 | €10,641 | -€4,468 | -29.6% |
| Furniture and vehicles | 24 | €8,313 | €4,575 | -€3,738 | -45.0% |
| Other tangible fixed assets | 26 | €6,797 | €6,067 | -€730 | -10.7% |
| Current assets | 29/58 | €490,914 | €408,951 | -€81,962 | -16.7% |
| Amounts receivable within one year | 40/41 | €83,772 | €116,495 | +€32,724 | +39.1% |
| Trade receivables | 40 | €72,155 | €116,495 | +€44,340 | +61.5% |
| Other amounts receivable | 41 | €11,617 | €0 | -€11,617 | -100% |
| Cash at bank and in hand | 54/58 | €403,927 | €289,375 | -€114,552 | -28.4% |
| Deferred charges and accrued income | 490/1 | €3,215 | €3,081 | -€134 | -4.2% |
| Total equity and liabilities | 10/49 | €506,023 | €419,593 | -€86,430 | -17.1% |
| Equity | 10/15 | €387,692 | €180,648 | -€207,044 | -53.4% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €382,506 | €175,600 | -€206,906 | -54.1% |
| Distributable reserves | 133 | €382,506 | €175,600 | -€206,906 | -54.1% |
| Profit (loss) carried forward | 14 | €186 | €48 | -€138 | -74.3% |
| Amounts payable | 17/49 | €118,331 | €238,945 | +€120,614 | +102% |
| Amounts payable within one year | 42/48 | €118,331 | €238,945 | +€120,614 | +102% |
| Trade debts | 44 | €2,537 | €2,555 | +€18 | +0.7% |
| Suppliers | 440/4 | €2,537 | €2,555 | +€18 | +0.7% |
| Taxes, remuneration and social security | 45 | €115,794 | €67,106 | -€48,688 | -42.0% |
| Taxes | 450/3 | €115,794 | €67,106 | -€48,688 | -42.0% |
| Other amounts payable | 47/48 | €0 | €169,284 | +€169,284 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,557 | €4,468 | +€1,911 | +74.8% |
| Other operating charges | 640/8 | €403 | €535 | +€132 | +32.7% |
| Gross operating margin | 9900 | €210,928 | €235,861 | +€24,933 | +11.8% |
| Operating profit (loss) | 9901 | €207,969 | €230,858 | +€22,889 | +11.0% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €577 | €483 | -€94 | -16.3% |
| Recurring financial charges | 65 | €577 | €483 | -€94 | -16.3% |
| Profit (loss) for the period before taxes | 9903 | €207,392 | €230,376 | +€22,984 | +11.1% |
| Income taxes | 67/77 | €48,665 | €54,914 | +€6,249 | +12.8% |
| Profit (loss) for the period | 9904 | €158,727 | €175,462 | +€16,735 | +10.5% |
| Profit (loss) for the period to be appropriated | 9905 | €158,727 | €175,462 | +€16,735 | +10.5% |
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 14 October 2026 via checked.be.