XAVIER VAN HUELE: 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.
What changed
XAVIER VAN HUELE
NACE 70.200, Business and other management consultancy
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€249,336
2024 · €147,360+€101,976
Equity
€4.8m
2024 · €4.7m+€106,478
Cash
€34,280
2024 · €61,581-€27,301
Balance sheet total
€6.2m
2024 · €6.2m-€38,673
Largest movements
Assets
No asset line moved by more than 1% of the balance sheet total.
Equity and liabilities
- Debts after one year -€232,959
down €232,959 (-33.2%), from €701,792 to €468,833
- Profit (loss) carried forward +€106,478
up €106,478 (+25.4%), from €418,537 to €525,015
- Other debts +€70,780
up €70,780 (+18.1%), from €391,532 to €462,312
Income statement
- Financial income +€106,182
up €106,182 (+5,513%), from €1,926 to €108,108
- Taxes -€5,359
down €5,359 (-9.2%), from €58,534 to €53,175
- Financial charges +€3,974
up €3,974 (+11.0%), from €36,219 to €40,193
- Gross operating margin -€3,497
down €3,497 (-1.4%), from €244,007 to €240,510
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.
Result 2024
€147,360
Gross operating margin
-€3,497
Depreciation
-€2,115
Other operating charges
+€21
Financial income
+€106,182
Financial charges
-€3,974
Taxes
+€5,359
Result 2025
€249,336
raises the resultlowers the result
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.
From operations
+€365,526
Investment
-€17,010
Financing
-€375,817
Cash 2024
€61,581
From operations (derived)
+€365,526
Net result for the year
+€249,336
Depreciation
+€3,870
Receivables within one year
+€24,512
Trade debts
+€20,416
Tax, wage and social debts
-€3,388
Other debts
+€70,780
Investment (derived)
-€17,010
Investment in fixed assets (net)
-€17,010
Financing
-€375,817
Debts after one year
-€232,959
Contributions, distributions and other
-€142,858
Cash 2025
€34,280
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €6,194,906 | €6,156,233 | -€38,673 | -0.6% |
| Fixed assets | 21/28 | €6,092,790 | €6,105,930 | +€13,140 | +0.2% |
| Tangible fixed assets | 22/27 | €3,264 | €16,404 | +€13,140 | +403% |
| Furniture and vehicles | 24 | €3,264 | €16,404 | +€13,140 | +403% |
| Financial fixed assets | 28 | €6,089,526 | €6,089,526 | = | 0.0% |
| Current assets | 29/58 | €102,116 | €50,303 | -€51,813 | -50.7% |
| Amounts receivable within one year | 40/41 | €40,535 | €16,023 | -€24,512 | -60.5% |
| Trade receivables | 40 | €40,535 | €12,100 | -€28,435 | -70.1% |
| Other amounts receivable | 41 | - | €3,923 | +€3,923 | |
| Cash at bank and in hand | 54/58 | €61,581 | €34,280 | -€27,301 | -44.3% |
| Total equity and liabilities | 10/49 | €6,194,906 | €6,156,233 | -€38,673 | -0.6% |
| Equity | 10/15 | €4,717,471 | €4,823,949 | +€106,478 | +2.3% |
| Contributions | 10/11 | €3,490,750 | €3,490,750 | = | 0.0% |
| Capital | 10 | €3,490,750 | €3,490,750 | = | 0.0% |
| Issued capital | 100 | €3,496,950 | €3,496,950 | = | 0.0% |
| Uncalled capital | 101 | €6,200 | €6,200 | = | 0.0% |
| Revaluation surpluses | 12 | €110,484 | €110,484 | = | 0.0% |
| Reserves | 13 | €697,700 | €697,700 | = | 0.0% |
| Non-distributable reserves | 130/1 | €75,100 | €75,100 | = | 0.0% |
| Legal reserve | 130 | €75,100 | €75,100 | = | 0.0% |
| Tax-exempt reserves | 132 | €126,300 | €126,300 | = | 0.0% |
| Distributable reserves | 133 | €496,300 | €496,300 | = | 0.0% |
| Profit (loss) carried forward | 14 | €418,537 | €525,015 | +€106,478 | +25.4% |
| Amounts payable | 17/49 | €1,477,435 | €1,332,284 | -€145,151 | -9.8% |
| Amounts payable after more than one year | 17 | €701,792 | €468,833 | -€232,959 | -33.2% |
| Financial debts | 170/4 | €701,792 | €468,833 | -€232,959 | -33.2% |
| Amounts payable within one year | 42/48 | €775,643 | €863,451 | +€87,808 | +11.3% |
| Current portion of amounts payable after more than one year | 42 | €223,500 | €223,500 | = | 0.0% |
| Trade debts | 44 | €2,187 | €22,603 | +€20,416 | +934% |
| Suppliers | 440/4 | €2,187 | €22,603 | +€20,416 | +934% |
| Taxes, remuneration and social security | 45 | €158,424 | €155,036 | -€3,388 | -2.1% |
| Taxes | 450/3 | €158,424 | €155,036 | -€3,388 | -2.1% |
| Other amounts payable | 47/48 | €391,532 | €462,312 | +€70,780 | +18.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,755 | €3,870 | +€2,115 | +121% |
| Other operating charges | 640/8 | €2,065 | €2,044 | -€21 | -1.0% |
| Gross operating margin | 9900 | €244,007 | €240,510 | -€3,497 | -1.4% |
| Operating profit (loss) | 9901 | €240,187 | €234,596 | -€5,591 | -2.3% |
| Financial income | 75/76B | €1,926 | €108,108 | +€106,182 | +5,513% |
| Recurring financial income | 75 | €1,926 | €108,108 | +€106,182 | +5,513% |
| Financial charges | 65/66B | €36,219 | €40,193 | +€3,974 | +11.0% |
| Recurring financial charges | 65 | €36,219 | €40,193 | +€3,974 | +11.0% |
| Profit (loss) for the period before taxes | 9903 | €205,894 | €302,511 | +€96,617 | +46.9% |
| Income taxes | 67/77 | €58,534 | €53,175 | -€5,359 | -9.2% |
| Profit (loss) for the period | 9904 | €147,360 | €249,336 | +€101,976 | +69.2% |
| Transfer from tax-exempt reserves | 789 | €126,300 | - | -€126,300 | |
| Transfer to tax-exempt reserves | 689 | €63,150 | - | -€63,150 | |
| Profit (loss) for the period to be appropriated | 9905 | €210,510 | €249,336 | +€38,826 | +18.4% |
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 31 October 2026 via checked.be.