Vanhooren 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.
Vanhooren Consulting
Largest movements
- Stocks and contracts +€35,333
up €35,333 (+57.5%), from €61,500 to €96,833
of which Contracts in progress: +€29,496
- Receivables within one year +€20,386
up €20,386 (+96.6%), from €21,112 to €41,498
of which Other amounts receivable: +€13,963
- Tangible fixed assets -€14,045
down €14,045 (-7.7%), from €181,781 to €167,736
- Reserves +€27,756
up €27,756 (+18.2%), from €152,087 to €179,843
- Trade debts +€27,562
up €27,562 (+147%), from €18,742 to €46,305
- Debts after one year -€12,995
down €12,995 (-14.8%), from €87,648 to €74,653
- Gross operating margin +€21,221
up €21,221 (+28.7%), from €73,848 to €95,069
- Taxes +€4,185
up €4,185 (+59.1%), from €7,076 to €11,261
- Financial income -€3,406
down €3,406 (-32.3%), from €10,560 to €7,155
- Staff costs +€2,672
up €2,672 (+6.6%), from €40,705 to €43,376
- Financial charges -€2,280
down €2,280 (-53.7%), from €4,247 to €1,967
of which Financial charges: -€2,030
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 | €290,000 | €332,442 | +€42,442 | +14.6% |
| Fixed assets | 21/28 | €181,781 | €167,736 | -€14,045 | -7.7% |
| Tangible fixed assets | 22/27 | €181,781 | €167,736 | -€14,045 | -7.7% |
| Land and buildings | 22 | €171,259 | €164,419 | -€6,840 | -4.0% |
| Plant, machinery and equipment | 23 | €996 | €736 | -€260 | -26.1% |
| Furniture and vehicles | 24 | €9,526 | €2,581 | -€6,945 | -72.9% |
| Current assets | 29/58 | €108,219 | €164,705 | +€56,487 | +52.2% |
| Stocks and contracts in progress | 3 | €61,500 | €96,833 | +€35,333 | +57.5% |
| Stocks | 30/36 | €14,500 | €20,337 | +€5,837 | +40.3% |
| Contracts in progress | 37 | €47,000 | €76,496 | +€29,496 | +62.8% |
| Amounts receivable within one year | 40/41 | €21,112 | €41,498 | +€20,386 | +96.6% |
| Trade receivables | 40 | €15,715 | €22,138 | +€6,423 | +40.9% |
| Other amounts receivable | 41 | €5,398 | €19,360 | +€13,963 | +259% |
| Current investments | 50/53 | €19,032 | €20,513 | +€1,482 | +7.8% |
| Cash at bank and in hand | 54/58 | €3,065 | €2,147 | -€918 | -29.9% |
| Deferred charges and accrued income | 490/1 | €3,510 | €3,714 | +€204 | +5.8% |
| Total equity and liabilities | 10/49 | €290,000 | €332,442 | +€42,442 | +14.6% |
| Equity | 10/15 | €162,087 | €189,843 | +€27,756 | +17.1% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €152,087 | €179,843 | +€27,756 | +18.2% |
| Distributable reserves | 133 | €152,087 | €179,843 | +€27,756 | +18.2% |
| Amounts payable | 17/49 | €127,913 | €142,599 | +€14,686 | +11.5% |
| Amounts payable after more than one year | 17 | €87,648 | €74,653 | -€12,995 | -14.8% |
| Financial debts | 170/4 | €87,648 | €74,653 | -€12,995 | -14.8% |
| Amounts payable within one year | 42/48 | €39,877 | €67,547 | +€27,669 | +69.4% |
| Current portion of amounts payable after more than one year | 42 | €15,785 | €12,995 | -€2,790 | -17.7% |
| Financial debts | 43 | - | €612 | +€612 | |
| Credit institutions | 430/8 | - | €612 | +€612 | |
| Trade debts | 44 | €18,742 | €46,305 | +€27,562 | +147% |
| Suppliers | 440/4 | €18,742 | €46,305 | +€27,562 | +147% |
| Taxes, remuneration and social security | 45 | €5,273 | €7,634 | +€2,361 | +44.8% |
| Taxes | 450/3 | €1,818 | €2,994 | +€1,176 | +64.7% |
| Remuneration and social security | 454/9 | €3,455 | €4,640 | +€1,185 | +34.3% |
| Other amounts payable | 47/48 | €77 | €0 | -€77 | -100% |
| Accrued charges and deferred income | 492/3 | €387 | €400 | +€12 | +3.2% |
| Remuneration, social security and pensions | 62 | €40,705 | €43,376 | +€2,672 | +6.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,075 | €14,045 | -€30 | -0.2% |
| Other operating charges | 640/8 | €4,033 | €3,818 | -€215 | -5.3% |
| Gross operating margin | 9900 | €73,848 | €95,069 | +€21,221 | +28.7% |
| Operating profit (loss) | 9901 | €15,035 | €33,829 | +€18,794 | +125% |
| Financial income | 75/76B | €10,560 | €7,155 | -€3,406 | -32.3% |
| Recurring financial income | 75 | €10,560 | €7,155 | -€3,406 | -32.3% |
| Financial charges | 65/66B | €4,247 | €1,967 | -€2,280 | -53.7% |
| Recurring financial charges | 65 | €3,997 | €1,967 | -€2,030 | -50.8% |
| Non-recurring financial charges | 66B | €250 | €0 | -€250 | -100% |
| Profit (loss) for the period before taxes | 9903 | €21,348 | €39,017 | +€17,669 | +82.8% |
| Income taxes | 67/77 | €7,076 | €11,261 | +€4,185 | +59.1% |
| Profit (loss) for the period | 9904 | €14,272 | €27,756 | +€13,484 | +94.5% |
| Profit (loss) for the period to be appropriated | 9905 | €14,272 | €27,756 | +€13,484 | +94.5% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 October 2026 via checked.be.