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Vanupro: 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.

What changed

Vanupro

BE 0798.167.072
NACE 70.200, Business and other management consultancy
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€22,974
2024 · €19,144+€3,830
Equity
€56,027
2024 · €33,053+€22,974
Cash
€54,824
2024 · €8,184+€46,640
Balance sheet total
€82,045
2024 · €45,773+€36,272

Largest movements

2024 to 2025
Assets
  • Cash +€46,640

    up €46,640 (+569.9%), from €8,184 to €54,824

    mainly Net result for the year (+€22,974) and Receivables within one year (+€17,424)

  • Receivables within one year -€17,424

    down €17,424 (-48.5%), from €35,937 to €18,513

  • Stocks and contracts +€4,000

    up €4,000, from €0 to €4,000

  • Tangible fixed assets +€3,183

    new in 2025: €3,183

Equity and liabilities
  • Reserves +€23,000

    up €23,000 (+100.4%), from €22,900 to €45,900

  • Tax, wage and social debts +€9,869

    up €9,869 (+95.7%), from €10,314 to €20,184

  • Other debts +€4,018

    up €4,018 (+445.3%), from €902 to €4,920

Income statement
  • Gross operating margin +€4,083

    up €4,083 (+14.9%), from €27,337 to €31,420

  • Taxes +€618

    up €618 (+10.7%), from €5,768 to €6,387

  • Financial charges -€375

    down €375 (-16.3%), from €2,301 to €1,927

From the 2024 result to the 2025 result

effect on the 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.

Result 2024 €19,144
Gross operating margin +€4,083
Depreciation -€13
Other operating charges +€61
Financial income -€57
Financial charges +€375
Taxes -€618
Result 2025 €22,974

Cash bridge derived

cash 2024 to 2025

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.

From operations +€49,836
Investment -€3,196
Financing €0
Cash 2024 €8,184
Net result for the year +€22,974
Depreciation +€13
Stocks and contracts -€4,000
Receivables within one year +€17,424
Deferred charges and accrued income +€127
Trade debts -€589
Tax, wage and social debts +€9,869
Other debts +€4,018
Investment in fixed assets (net) -€3,196
Cash 2025 €54,824
Every line side by side 36 lines
Line Code 2024 2025 Change %
Total assets 20/58 €45,773 €82,045 +€36,272 +79.2%
Fixed assets 21/28 - €3,183 +€3,183
Tangible fixed assets 22/27 - €3,183 +€3,183
Furniture and vehicles 24 - €3,183 +€3,183
Current assets 29/58 €45,773 €78,861 +€33,089 +72.3%
Stocks and contracts in progress 3 €0 €4,000 +€4,000
Stocks 30/36 €0 €4,000 +€4,000
Amounts receivable within one year 40/41 €35,937 €18,513 -€17,424 -48.5%
Trade receivables 40 €35,937 €18,513 -€17,424 -48.5%
Cash at bank and in hand 54/58 €8,184 €54,824 +€46,640 +569.9%
Deferred charges and accrued income 490/1 €1,652 €1,525 -€127 -7.7%
Total equity and liabilities 10/49 €45,773 €82,045 +€36,272 +79.2%
Equity 10/15 €33,053 €56,027 +€22,974 +69.5%
Contributions 10/11 €10,000 €10,000 = 0.0%
Reserves 13 €22,900 €45,900 +€23,000 +100.4%
Distributable reserves 133 €22,900 €45,900 +€23,000 +100.4%
Profit (loss) carried forward 14 €153 €127 -€26 -16.9%
Amounts payable 17/49 €12,720 €26,018 +€13,298 +104.5%
Amounts payable within one year 42/48 €12,720 €26,018 +€13,298 +104.5%
Trade debts 44 €1,503 €914 -€589 -39.2%
Suppliers 440/4 €1,503 €914 -€589 -39.2%
Taxes, remuneration and social security 45 €10,314 €20,184 +€9,869 +95.7%
Taxes 450/3 €10,314 €20,184 +€9,869 +95.7%
Other amounts payable 47/48 €902 €4,920 +€4,018 +445.3%
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets 630 - €13 +€13
Other operating charges 640/8 €181 €120 -€61 -33.7%
Gross operating margin 9900 €27,337 €31,420 +€4,083 +14.9%
Operating profit (loss) 9901 €27,156 €31,287 +€4,131 +15.2%
Financial income 75/76B €57 €0 -€57 -100.0%
Recurring financial income 75 €57 €0 -€57 -100.0%
Financial charges 65/66B €2,301 €1,927 -€375 -16.3%
Recurring financial charges 65 €2,301 €1,927 -€375 -16.3%
Profit (loss) for the period before taxes 9903 €24,912 €29,361 +€4,448 +17.9%
Income taxes 67/77 €5,768 €6,387 +€618 +10.7%
Profit (loss) for the period 9904 €19,144 €22,974 +€3,830 +20.0%
Profit (loss) for the period to be appropriated 9905 €19,144 €22,974 +€3,830 +20.0%

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 28 September 2026 via checked.be.