GROEP VACLA: 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.
GROEP VACLA
Largest movements
- Tangible fixed assets -€8,800
down €8,800 (-10.9%), from €80,395 to €71,595
of which Land and buildings: -€7,918
- Cash -€1,013
down €1,013 (-16.7%), from €6,077 to €5,063
mainly Other debts (-€7,429) and Net result for the year (-€3,174)
- Other debts -€7,429
down €7,429 (-21.9%), from €33,958 to €26,529
- Profit (loss) carried forward -€3,174
down €3,174 (-13.6%), from €23,412 to €20,238
- Gross operating margin +€1,140
up €1,140 (+17.1%), from €6,672 to €7,812
- Financial income +€191
up €191 (+6,240%), from €3 to €194
- Depreciation -€142
down €142 (-1.6%), from €8,941 to €8,800
- Other operating charges +€99
up €99 (+4.9%), from €2,042 to €2,141
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 | €87,434 | €77,630 | -€9,804 | -11.2% |
| Fixed assets | 21/28 | €80,395 | €71,595 | -€8,800 | -10.9% |
| Tangible fixed assets | 22/27 | €80,395 | €71,595 | -€8,800 | -10.9% |
| Land and buildings | 22 | €78,840 | €70,922 | -€7,918 | -10.0% |
| Furniture and vehicles | 24 | €1,555 | €673 | -€882 | -56.7% |
| Current assets | 29/58 | €7,039 | €6,035 | -€1,004 | -14.3% |
| Cash at bank and in hand | 54/58 | €6,077 | €5,063 | -€1,013 | -16.7% |
| Deferred charges and accrued income | 490/1 | €963 | €972 | +€9 | +1.0% |
| Total equity and liabilities | 10/49 | €87,434 | €77,630 | -€9,804 | -11.2% |
| Equity | 10/15 | €52,892 | €49,718 | -€3,174 | -6.0% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €9,480 | €9,480 | = | 0.0% |
| Non-distributable reserves | 130/1 | €9,480 | - | -€9,480 | |
| Reserves not available under the articles | 1311 | €9,480 | - | -€9,480 | |
| Distributable reserves | 133 | - | €9,480 | +€9,480 | |
| Profit (loss) carried forward | 14 | €23,412 | €20,238 | -€3,174 | -13.6% |
| Amounts payable | 17/49 | €34,542 | €27,912 | -€6,629 | -19.2% |
| Amounts payable within one year | 42/48 | €34,542 | €27,912 | -€6,629 | -19.2% |
| Trade debts | 44 | €415 | €1,205 | +€791 | +191% |
| Suppliers | 440/4 | €415 | €1,205 | +€791 | +191% |
| Taxes, remuneration and social security | 45 | €169 | €178 | +€9 | +5.3% |
| Taxes | 450/3 | €169 | €178 | +€9 | +5.3% |
| Other amounts payable | 47/48 | €33,958 | €26,529 | -€7,429 | -21.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,941 | €8,800 | -€142 | -1.6% |
| Other operating charges | 640/8 | €2,042 | €2,141 | +€99 | +4.9% |
| Gross operating margin | 9900 | €6,672 | €7,812 | +€1,140 | +17.1% |
| Operating profit (loss) | 9901 | -€4,311 | -€3,128 | +€1,182 | +27.4% |
| Financial income | 75/76B | €3 | €194 | +€191 | +6,240% |
| Recurring financial income | 75 | €3 | €194 | +€191 | +6,240% |
| Financial charges | 65/66B | €63 | €62 | -€1 | -2.3% |
| Recurring financial charges | 65 | €63 | €62 | -€1 | -2.3% |
| Profit (loss) for the period before taxes | 9903 | -€4,371 | -€2,996 | +€1,375 | +31.5% |
| Income taxes | 67/77 | €169 | €178 | +€9 | +5.3% |
| Profit (loss) for the period | 9904 | -€4,540 | -€3,174 | +€1,366 | +30.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,540 | -€3,174 | +€1,366 | +30.1% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 22 October 2026 via checked.be.