ZWANENVEN CONSULTANCY: what changed
ZWANENVEN CONSULTANCY
Largest movements
- Receivables within one year +€17,960
up €17,960 (+130%), from €13,813 to €31,774
of which Other amounts receivable: +€17,604
- Deferred charges and accrued income -€3,037
down €3,037 (-19.2%), from €15,843 to €12,806
- Cash +€1,016
up €1,016 (+9.8%), from €10,406 to €11,422
mainly Trade debts (+€16,297) and Net result for the year (+€12,678)
- Tangible fixed assets -€994
down €994 (-22.9%), from €4,340 to €3,347
- Trade debts +€16,297
up €16,297 (+527%), from €3,093 to €19,391
- Other debts -€15,291
down €15,291 (-23.5%), from €65,105 to €49,815
- Profit (loss) carried forward +€12,678
up €12,678 (+33.1%), from -€38,341 to -€25,662
- Tax, wage and social debts +€1,261
up €1,261 (+38.5%), from €3,274 to €4,536
- Gross operating margin +€8,356
up €8,356 (+94.2%), from €8,872 to €17,228
- Taxes +€3,046
up €3,046 (+832%), from €366 to €3,412
- Financial income +€1,147
up €1,147 (+2,117%), from €54 to €1,201
- Depreciation +€366
up €366 (+58.3%), from €628 to €994
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €47,392 | €62,338 | +€14,946 | +31.5% |
| Fixed assets | 21/28 | €7,331 | €6,337 | -€994 | -13.6% |
| Tangible fixed assets | 22/27 | €4,340 | €3,347 | -€994 | -22.9% |
| Furniture and vehicles | 24 | €4,340 | €3,347 | -€994 | -22.9% |
| Financial fixed assets | 28 | €2,990 | €2,990 | = | 0.0% |
| Current assets | 29/58 | €40,061 | €56,001 | +€15,940 | +39.8% |
| Amounts receivable within one year | 40/41 | €13,813 | €31,774 | +€17,960 | +130% |
| Trade receivables | 40 | - | €357 | +€357 | |
| Other amounts receivable | 41 | €13,813 | €31,417 | +€17,604 | +127% |
| Cash at bank and in hand | 54/58 | €10,406 | €11,422 | +€1,016 | +9.8% |
| Deferred charges and accrued income | 490/1 | €15,843 | €12,806 | -€3,037 | -19.2% |
| Total equity and liabilities | 10/49 | €47,392 | €62,338 | +€14,946 | +31.5% |
| Equity | 10/15 | -€24,081 | -€11,402 | +€12,678 | +52.6% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€38,341 | -€25,662 | +€12,678 | +33.1% |
| Amounts payable | 17/49 | €71,473 | €73,741 | +€2,268 | +3.2% |
| Amounts payable within one year | 42/48 | €71,473 | €73,741 | +€2,268 | +3.2% |
| Trade debts | 44 | €3,093 | €19,391 | +€16,297 | +527% |
| Suppliers | 440/4 | €3,093 | €19,391 | +€16,297 | +527% |
| Taxes, remuneration and social security | 45 | €3,274 | €4,536 | +€1,261 | +38.5% |
| Taxes | 450/3 | €3,274 | €4,536 | +€1,261 | +38.5% |
| Other amounts payable | 47/48 | €65,105 | €49,815 | -€15,291 | -23.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €628 | €994 | +€366 | +58.3% |
| Other operating charges | 640/8 | €1,202 | €1,254 | +€52 | +4.3% |
| Gross operating margin | 9900 | €8,872 | €17,228 | +€8,356 | +94.2% |
| Operating profit (loss) | 9901 | €7,042 | €14,981 | +€7,939 | +113% |
| Financial income | 75/76B | €54 | €1,201 | +€1,147 | +2,117% |
| Recurring financial income | 75 | €54 | €1,201 | +€1,147 | +2,117% |
| Financial charges | 65/66B | €186 | €91 | -€95 | -50.9% |
| Recurring financial charges | 65 | €186 | €91 | -€95 | -50.9% |
| Profit (loss) for the period before taxes | 9903 | €6,909 | €16,090 | +€9,180 | +133% |
| Income taxes | 67/77 | €366 | €3,412 | +€3,046 | +832% |
| Profit (loss) for the period | 9904 | €6,544 | €12,678 | +€6,135 | +93.8% |
| Profit (loss) for the period to be appropriated | 9905 | €6,544 | €12,678 | +€6,135 | +93.8% |
Next steps
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 1 November 2026 via checked.be.