Voortmans 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.
Voortmans Consulting
Largest movements
- Deferred charges and accrued income +€29,838
up €29,838 (+105%), from €28,390 to €58,227
- Cash -€17,334
down €17,334 (-25.0%), from €69,299 to €51,966
mainly Deferred charges and accrued income (-€29,838) and Contributions, distributions and other (-€29,000)
- Receivables within one year +€9,402
up €9,402 (+28.2%), from €33,379 to €42,781
of which Other amounts receivable: +€6,162
- Other debts +€24,649
up €24,649 (+2,464,900%), from €1 to €24,650
- Gross operating margin -€3,923
down €3,923 (-9.0%), from €43,813 to €39,889
- Taxes +€1,747
up €1,747 (+21.8%), from €8,000 to €9,747
- Financial charges -€470
down €470 (-70.9%), from €662 to €193
- Depreciation -€464
down €464 (-52.9%), from €878 to €414
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 | €131,353 | €154,646 | +€23,292 | +17.7% |
| Fixed assets | 21/28 | €285 | €1,671 | +€1,386 | +486% |
| Tangible fixed assets | 22/27 | €285 | €1,671 | +€1,386 | +486% |
| Plant, machinery and equipment | 23 | €285 | €1,671 | +€1,386 | +486% |
| Current assets | 29/58 | €131,068 | €152,974 | +€21,906 | +16.7% |
| Amounts receivable within one year | 40/41 | €33,379 | €42,781 | +€9,402 | +28.2% |
| Trade receivables | 40 | €9,045 | €12,285 | +€3,240 | +35.8% |
| Other amounts receivable | 41 | €24,334 | €30,496 | +€6,162 | +25.3% |
| Cash at bank and in hand | 54/58 | €69,299 | €51,966 | -€17,334 | -25.0% |
| Deferred charges and accrued income | 490/1 | €28,390 | €58,227 | +€29,838 | +105% |
| Total equity and liabilities | 10/49 | €131,353 | €154,646 | +€23,292 | +17.7% |
| Equity | 10/15 | €119,670 | €120,338 | +€668 | +0.6% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €116,670 | €117,338 | +€668 | +0.6% |
| Amounts payable | 17/49 | €11,683 | €34,308 | +€22,625 | +194% |
| Amounts payable within one year | 42/48 | €11,683 | €34,308 | +€22,625 | +194% |
| Trade debts | 44 | €1,286 | - | -€1,286 | |
| Suppliers | 440/4 | €1,286 | - | -€1,286 | |
| Taxes, remuneration and social security | 45 | €10,396 | €9,658 | -€738 | -7.1% |
| Taxes | 450/3 | €10,396 | €9,658 | -€738 | -7.1% |
| Other amounts payable | 47/48 | €1 | €24,650 | +€24,649 | +2,464,900% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €878 | €414 | -€464 | -52.9% |
| Other operating charges | 640/8 | €76 | €462 | +€385 | +505% |
| Gross operating margin | 9900 | €43,813 | €39,889 | -€3,923 | -9.0% |
| Operating profit (loss) | 9901 | €42,858 | €39,014 | -€3,844 | -9.0% |
| Financial income | 75/76B | €871 | €593 | -€278 | -31.9% |
| Recurring financial income | 75 | €871 | €593 | -€278 | -31.9% |
| Financial charges | 65/66B | €662 | €193 | -€470 | -70.9% |
| Recurring financial charges | 65 | €662 | €193 | -€470 | -70.9% |
| Profit (loss) for the period before taxes | 9903 | €43,068 | €39,415 | -€3,653 | -8.5% |
| Income taxes | 67/77 | €8,000 | €9,747 | +€1,747 | +21.8% |
| Profit (loss) for the period | 9904 | €35,068 | €29,668 | -€5,400 | -15.4% |
| Profit (loss) for the period to be appropriated | 9905 | €35,068 | €29,668 | -€5,400 | -15.4% |
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.