VANSTEMICO CONSULTING: what changed
Two fiscal 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.
VANSTEMICO CONSULTING
Largest movements
- Cash +€10,107
up €10,107 (+11.8%), from €86,004 to €96,110
mainly Net result for the year (+€38,215) and Depreciation (+€4,775)
- Receivables within one year +€6,849
up €6,849 (+63.3%), from €10,824 to €17,673
of which Trade receivables: +€13,101
- Current investments +€5,954
up €5,954 (+18.3%), from €32,534 to €38,488
- Tangible fixed assets -€3,660
down €3,660 (-16.4%), from €22,310 to €18,650
of which Furniture and vehicles: -€3,451
- Reserves +€19,915
up €19,915 (+16.7%), from €118,977 to €138,892
of which Distributable reserves: +€19,915
- Accrued charges and deferred income -€5,645
no longer reported in 2025 (was €5,645)
- Tax, wage and social debts +€2,618
up €2,618 (+29.8%), from €8,794 to €11,412
of which Taxes: +€2,274
- Other debts +€2,272
up €2,272 (+61.7%), from €3,680 to €5,952
- Gross operating margin +€27,714
up €27,714 (+181.8%), from €15,245 to €42,959
- Financial income +€8,594
up €8,594 (+1168.2%), from €736 to €9,329
of which Non-recurring financial income: +€7,605
- Taxes +€4,828
up €4,828 (+115.2%), from €4,190 to €9,018
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.
Cash bridge derived
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 | €156,123 | €176,085 | +€19,962 | +12.8% |
| Fixed assets | 21/28 | €22,310 | €18,650 | -€3,660 | -16.4% |
| Tangible fixed assets | 22/27 | €22,310 | €18,650 | -€3,660 | -16.4% |
| Furniture and vehicles | 24 | €21,215 | €17,764 | -€3,451 | -16.3% |
| Other tangible fixed assets | 26 | €1,095 | €886 | -€209 | -19.1% |
| Current assets | 29/58 | €133,813 | €157,435 | +€23,622 | +17.7% |
| Amounts receivable within one year | 40/41 | €10,824 | €17,673 | +€6,849 | +63.3% |
| Trade receivables | 40 | €112 | €13,213 | +€13,101 | +11725.0% |
| Other amounts receivable | 41 | €10,712 | €4,460 | -€6,252 | -58.4% |
| Current investments | 50/53 | €32,534 | €38,488 | +€5,954 | +18.3% |
| Cash at bank and in hand | 54/58 | €86,004 | €96,110 | +€10,107 | +11.8% |
| Deferred charges and accrued income | 490/1 | €4,451 | €5,163 | +€712 | +16.0% |
| Total equity and liabilities | 10/49 | €156,123 | €176,085 | +€19,962 | +12.8% |
| Equity | 10/15 | €137,577 | €157,492 | +€19,915 | +14.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €118,977 | €138,892 | +€19,915 | +16.7% |
| Non-distributable reserves | 130/1 | €1,112 | €1,112 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,112 | €1,112 | = | 0.0% |
| Distributable reserves | 133 | €117,864 | €137,780 | +€19,915 | +16.9% |
| Amounts payable | 17/49 | €18,546 | €18,593 | +€47 | +0.3% |
| Amounts payable within one year | 42/48 | €12,901 | €18,593 | +€5,692 | +44.1% |
| Trade debts | 44 | €427 | €1,230 | +€803 | +188.0% |
| Suppliers | 440/4 | €427 | €1,230 | +€803 | +188.0% |
| Taxes, remuneration and social security | 45 | €8,794 | €11,412 | +€2,618 | +29.8% |
| Taxes | 450/3 | €6,393 | €8,667 | +€2,274 | +35.6% |
| Remuneration and social security | 454/9 | €2,402 | €2,745 | +€344 | +14.3% |
| Other amounts payable | 47/48 | €3,680 | €5,952 | +€2,272 | +61.7% |
| Accrued charges and deferred income | 492/3 | €5,645 | - | -€5,645 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,540 | €4,775 | +€235 | +5.2% |
| Other operating charges | 640/8 | €272 | €120 | -€152 | -55.9% |
| Gross operating margin | 9900 | €15,245 | €42,959 | +€27,714 | +181.8% |
| Operating profit (loss) | 9901 | €10,433 | €38,064 | +€27,631 | +264.9% |
| Financial income | 75/76B | €736 | €9,329 | +€8,594 | +1168.2% |
| Recurring financial income | 75 | €736 | €1,725 | +€989 | +134.4% |
| Non-recurring financial income | 76B | - | €7,605 | +€7,605 | |
| Financial charges | 65/66B | €311 | €161 | -€150 | -48.4% |
| Recurring financial charges | 65 | €311 | €161 | -€150 | -48.4% |
| Profit (loss) for the period before taxes | 9903 | €10,857 | €47,233 | +€36,376 | +335.0% |
| Income taxes | 67/77 | €4,190 | €9,018 | +€4,828 | +115.2% |
| Profit (loss) for the period | 9904 | €6,668 | €38,215 | +€31,547 | +473.1% |
| Profit (loss) for the period to be appropriated | 9905 | €6,668 | €38,215 | +€31,547 | +473.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.