WALTER VAN GASTEL: what changed
What changed
WALTER VAN GASTEL
NACE 70.200, Business and other management consultancy
filed annual accounts (NBB)
Net result for the year
€263,999
2024 · €229,003+€34,996
Equity
€2.1m
2024 · €1.8m+€263,999
Cash
€130,505
2024 · €314,207-€183,702
Balance sheet total
€2.3m
2024 · €1.9m+€319,150
Largest movements
Assets
- Receivables within one year +€318,942
up €318,942 (+87.0%), from €366,744 to €685,686
- Current investments +€300,000
up €300,000 (+37.5%), from €800,000 to €1.1m
- Cash -€183,702
down €183,702 (-58.5%), from €314,207 to €130,505
mainly Receivables within one year (-€318,942) and Current investments (-€300,000)
- Tangible fixed assets -€118,832
down €118,832 (-25.9%), from €459,356 to €340,524
Equity and liabilities
- Reserves +€260,000
up €260,000 (+22.7%), from €1.1m to €1.4m
of which Distributable reserves: +€260,000
- Trade debts +€50,443
up €50,443 (+77.1%), from €65,396 to €115,839
Income statement
- Gross operating margin +€29,573
up €29,573 (+7.5%), from €396,536 to €426,109
- Financial income +€18,911
up €18,911 (+67.1%), from €28,188 to €47,099
- Taxes +€14,125
up €14,125 (+19.0%), from €74,292 to €88,417
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€229,003
Gross operating margin
+€29,573
Depreciation
+€331
Other operating charges
+€33
Financial income
+€18,911
Financial charges
+€274
Taxes
-€14,125
Result 2025
€263,999
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€116,298
Investment
-€300,000
Financing
€0
Cash 2024
€314,207
From operations (derived)
+€116,298
Net result for the year
+€263,999
Depreciation
+€118,832
Receivables within one year
-€318,942
Deferred charges and accrued income
-€2,742
Trade debts
+€50,443
Tax, wage and social debts
+€2,171
Accrued charges and deferred income
+€2,537
Investment (derived)
-€300,000
Current investments
-€300,000
Cash 2025
€130,505
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,940,307 | €2,259,457 | +€319,150 | +16.4% |
| Fixed assets | 21/28 | €459,356 | €340,524 | -€118,832 | -25.9% |
| Tangible fixed assets | 22/27 | €459,356 | €340,524 | -€118,832 | -25.9% |
| Land and buildings | 22 | €459,356 | €340,524 | -€118,832 | -25.9% |
| Current assets | 29/58 | €1,480,951 | €1,918,933 | +€437,982 | +29.6% |
| Amounts receivable within one year | 40/41 | €366,744 | €685,686 | +€318,942 | +87.0% |
| Other amounts receivable | 41 | €366,744 | €685,686 | +€318,942 | +87.0% |
| Current investments | 50/53 | €800,000 | €1,100,000 | +€300,000 | +37.5% |
| Cash at bank and in hand | 54/58 | €314,207 | €130,505 | -€183,702 | -58.5% |
| Deferred charges and accrued income | 490/1 | €0 | €2,742 | +€2,742 | |
| Total equity and liabilities | 10/49 | €1,940,307 | €2,259,457 | +€319,150 | +16.4% |
| Equity | 10/15 | €1,801,516 | €2,065,515 | +€263,999 | +14.7% |
| Contributions | 10/11 | €650,000 | €650,000 | = | 0.0% |
| Capital | 10 | €650,000 | €650,000 | = | 0.0% |
| Issued capital | 100 | €650,000 | €650,000 | = | 0.0% |
| Reserves | 13 | €1,146,550 | €1,406,550 | +€260,000 | +22.7% |
| Non-distributable reserves | 130/1 | €65,000 | €65,000 | = | 0.0% |
| Legal reserve | 130 | €65,000 | €65,000 | = | 0.0% |
| Tax-exempt reserves | 132 | €231,550 | €231,550 | = | 0.0% |
| Distributable reserves | 133 | €850,000 | €1,110,000 | +€260,000 | +30.6% |
| Profit (loss) carried forward | 14 | €4,966 | €8,965 | +€3,999 | +80.5% |
| Amounts payable | 17/49 | €138,791 | €193,942 | +€55,151 | +39.7% |
| Amounts payable within one year | 42/48 | €65,396 | €118,010 | +€52,614 | +80.5% |
| Trade debts | 44 | €65,396 | €115,839 | +€50,443 | +77.1% |
| Suppliers | 440/4 | €65,396 | €115,839 | +€50,443 | +77.1% |
| Taxes, remuneration and social security | 45 | €0 | €2,171 | +€2,171 | |
| Taxes | 450/3 | €0 | €2,171 | +€2,171 | |
| Other amounts payable | 47/48 | €0 | - | = | |
| Accrued charges and deferred income | 492/3 | €73,395 | €75,932 | +€2,537 | +3.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €119,163 | €118,832 | -€331 | -0.3% |
| Other operating charges | 640/8 | €1,094 | €1,060 | -€33 | -3.0% |
| Gross operating margin | 9900 | €396,536 | €426,109 | +€29,573 | +7.5% |
| Operating profit (loss) | 9901 | €276,280 | €306,217 | +€29,937 | +10.8% |
| Financial income | 75/76B | €28,188 | €47,099 | +€18,911 | +67.1% |
| Recurring financial income | 75 | €28,188 | €47,099 | +€18,911 | +67.1% |
| Financial charges | 65/66B | €1,173 | €899 | -€274 | -23.3% |
| Recurring financial charges | 65 | €1,173 | €899 | -€274 | -23.3% |
| Profit (loss) for the period before taxes | 9903 | €303,295 | €352,416 | +€49,121 | +16.2% |
| Income taxes | 67/77 | €74,292 | €88,417 | +€14,125 | +19.0% |
| Profit (loss) for the period | 9904 | €229,003 | €263,999 | +€34,996 | +15.3% |
| Transfer to tax-exempt reserves | 689 | €126,300 | €0 | -€126,300 | -100% |
| Profit (loss) for the period to be appropriated | 9905 | €102,703 | €263,999 | +€161,296 | +157% |
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 8 November 2026 via checked.be.