Vanherp 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.
Vanherp Consulting
Largest movements
- Receivables within one year +€13,606
up €13,606 (+324%), from €4,194 to €17,800
of which Trade receivables: +€13,840
- Tangible fixed assets -€1,390
down €1,390 (-48.2%), from €2,884 to €1,494
of which Furniture and vehicles: -€1,017
- Deferred charges and accrued income +€1,238
up €1,238 (+538%), from €230 to €1,468
- Cash +€352
up €352 (+22.5%), from €1,567 to €1,920
mainly Other debts (+€11,176) and Trade debts (+€2,446)
- Other debts +€11,176
up €11,176 (+206%), from €5,426 to €16,603
- Trade debts +€2,446
up €2,446 (+80.7%), from €3,032 to €5,479
- Accrued charges and deferred income -€807
no longer reported in 2025 (was €807)
- Tax, wage and social debts +€692
up €692 (+30.3%), from €2,287 to €2,980
- Gross operating margin +€12,902
up €12,902, from -€10,528 to €2,374
- Taxes +€3,992
up €3,992, from -€3,851 to €141
- Financial charges -€312
down €312 (-59.8%), from €521 to €209
- Financial income -€190
down €190 (-90.9%), from €209 to €19
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 | €9,375 | €23,181 | +€13,806 | +147% |
| Fixed assets | 21/28 | €3,384 | €1,994 | -€1,390 | -41.1% |
| Tangible fixed assets | 22/27 | €2,884 | €1,494 | -€1,390 | -48.2% |
| Plant, machinery and equipment | 23 | €795 | €422 | -€373 | -47.0% |
| Furniture and vehicles | 24 | €2,089 | €1,072 | -€1,017 | -48.7% |
| Financial fixed assets | 28 | €500 | €500 | = | 0.0% |
| Current assets | 29/58 | €5,991 | €21,187 | +€15,196 | +254% |
| Amounts receivable within one year | 40/41 | €4,194 | €17,800 | +€13,606 | +324% |
| Trade receivables | 40 | €3,000 | €16,840 | +€13,840 | +461% |
| Other amounts receivable | 41 | €1,194 | €960 | -€234 | -19.6% |
| Cash at bank and in hand | 54/58 | €1,567 | €1,920 | +€352 | +22.5% |
| Deferred charges and accrued income | 490/1 | €230 | €1,468 | +€1,238 | +538% |
| Total equity and liabilities | 10/49 | €9,375 | €23,181 | +€13,806 | +147% |
| Equity | 10/15 | -€2,190 | -€2,122 | +€67 | +3.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€20,790 | -€20,722 | +€67 | +0.3% |
| Amounts payable | 17/49 | €11,565 | €25,304 | +€13,739 | +119% |
| Amounts payable within one year | 42/48 | €10,758 | €25,304 | +€14,546 | +135% |
| Financial debts | 43 | €13 | €243 | +€231 | +1,844% |
| Credit institutions | 430/8 | €13 | €243 | +€231 | +1,844% |
| Trade debts | 44 | €3,032 | €5,479 | +€2,446 | +80.7% |
| Suppliers | 440/4 | €3,032 | €5,479 | +€2,446 | +80.7% |
| Taxes, remuneration and social security | 45 | €2,287 | €2,980 | +€692 | +30.3% |
| Taxes | 450/3 | €2,287 | €2,980 | +€692 | +30.3% |
| Other amounts payable | 47/48 | €5,426 | €16,603 | +€11,176 | +206% |
| Accrued charges and deferred income | 492/3 | €807 | - | -€807 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,286 | €1,390 | +€104 | +8.1% |
| Other operating charges | 640/8 | €505 | €585 | +€80 | +15.8% |
| Gross operating margin | 9900 | -€10,528 | €2,374 | +€12,902 | |
| Operating profit (loss) | 9901 | -€12,320 | €399 | +€12,718 | |
| Financial income | 75/76B | €209 | €19 | -€190 | -90.9% |
| Recurring financial income | 75 | €209 | €19 | -€190 | -90.9% |
| Financial charges | 65/66B | €521 | €209 | -€312 | -59.8% |
| Recurring financial charges | 65 | €521 | €209 | -€312 | -59.8% |
| Profit (loss) for the period before taxes | 9903 | -€12,632 | €208 | +€12,840 | |
| Income taxes | 67/77 | -€3,851 | €141 | +€3,992 | |
| Profit (loss) for the period | 9904 | -€8,781 | €67 | +€8,848 | |
| Profit (loss) for the period to be appropriated | 9905 | -€8,781 | €67 | +€8,848 |
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 20 October 2026 via checked.be.