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Vanacker-Vanclooster: what changed

Two fiscal 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

Vanacker-Vanclooster

BE 0844.528.916
NACE 47.221, Retail sale of meat and meat products, excluding game and poultry
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€9,464
2024 · €7,251+€2,213
Equity
€74,172
2024 · €64,708+€9,464
Cash
€39,993
2024 · €28,219+€11,774
Balance sheet total
€749,107
2024 · €765,949-€16,842

Largest movements

2024 to 2025
Assets
  • Tangible fixed assets -€17,337

    down €17,337 (-2.5%), from €701,379 to €684,042

    of which Land and buildings: -€40,492

  • Cash +€11,774

    up €11,774 (+41.7%), from €28,219 to €39,993

    mainly Depreciation (+€65,096) and Other debts (+€42,795)

  • Receivables within one year -€10,355

    down €10,355 (-95.6%), from €10,829 to €473

    of which Other amounts receivable: -€7,946

Equity and liabilities
  • Debts after one year -€87,583

    down €87,583 (-15.2%), from €576,853 to €489,270

    of which Other amounts payable: -€72,000

  • Other debts +€42,795

    up €42,795 (+123.9%), from €34,531 to €77,325

  • Profit (loss) carried forward +€9,464

    up €9,464 (+22.2%), from €42,708 to €52,172

  • Trade debts +€7,721

    up €7,721 (+23.7%), from €32,646 to €40,367

Income statement
  • Gross operating margin +€53,921

    up €53,921 (+23.7%), from €227,906 to €281,826

  • Staff costs +€37,174

    up €37,174 (+27.2%), from €136,476 to €173,649

  • Financial charges +€6,822

    up €6,822 (+33.0%), from €20,681 to €27,502

  • Depreciation +€3,657

    up €3,657 (+6.0%), from €61,440 to €65,096

  • Taxes +€3,493

    up €3,493 (+2265.0%), from €154 to €3,647

From the 2024 result to the 2025 result

effect on the 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 €7,251
Gross operating margin +€53,921
Staff costs -€37,174
Depreciation -€3,657
Other operating charges -€492
Financial income -€70
Financial charges -€6,822
Taxes -€3,493
Result 2025 €9,464

Cash bridge derived

cash 2024 to 2025

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 +€141,023
Investment -€47,759
Financing -€81,490
Cash 2024 €28,219
Net result for the year +€9,464
Depreciation +€65,096
Stocks and contracts +€1,566
Receivables within one year +€10,355
Deferred charges and accrued income -€643
Trade debts +€7,721
Tax, wage and social debts +€1,682
Other debts +€42,795
Accrued charges and deferred income +€2,986
Investment in fixed assets (net) -€47,759
Debts after one year -€87,583
Current portion of long-term debt +€6,093
Cash 2025 €39,993
Every line side by side 46 lines
Line Code 2024 2025 Change %
Total assets 20/58 €765,949 €749,107 -€16,842 -2.2%
Fixed assets 21/28 €701,379 €684,042 -€17,337 -2.5%
Tangible fixed assets 22/27 €701,379 €684,042 -€17,337 -2.5%
Land and buildings 22 €657,965 €617,473 -€40,492 -6.2%
Plant, machinery and equipment 23 €40,091 €33,918 -€6,173 -15.4%
Furniture and vehicles 24 €3,323 €32,650 +€29,328 +882.7%
Current assets 29/58 €64,570 €65,065 +€495 +0.8%
Stocks and contracts in progress 3 €24,277 €22,711 -€1,566 -6.5%
Stocks 30/36 €24,277 €22,711 -€1,566 -6.5%
Amounts receivable within one year 40/41 €10,829 €473 -€10,355 -95.6%
Trade receivables 40 €2,530 €120 -€2,410 -95.3%
Other amounts receivable 41 €8,299 €354 -€7,946 -95.7%
Cash at bank and in hand 54/58 €28,219 €39,993 +€11,774 +41.7%
Deferred charges and accrued income 490/1 €1,245 €1,888 +€643 +51.6%
Total equity and liabilities 10/49 €765,949 €749,107 -€16,842 -2.2%
Equity 10/15 €64,708 €74,172 +€9,464 +14.6%
Contributions 10/11 €20,000 €20,000 = 0.0%
Reserves 13 €2,000 €2,000 = 0.0%
Distributable reserves 133 €2,000 €2,000 = 0.0%
Profit (loss) carried forward 14 €42,708 €52,172 +€9,464 +22.2%
Amounts payable 17/49 €701,241 €674,935 -€26,306 -3.8%
Amounts payable after more than one year 17 €576,853 €489,270 -€87,583 -15.2%
Financial debts 170/4 €439,853 €424,270 -€15,583 -3.5%
Other amounts payable 178/9 €137,000 €65,000 -€72,000 -52.6%
Amounts payable within one year 42/48 €123,534 €181,826 +€58,291 +47.2%
Current portion of amounts payable after more than one year 42 €37,672 €43,765 +€6,093 +16.2%
Trade debts 44 €32,646 €40,367 +€7,721 +23.7%
Suppliers 440/4 €32,646 €40,367 +€7,721 +23.7%
Taxes, remuneration and social security 45 €18,686 €20,368 +€1,682 +9.0%
Taxes 450/3 €5,826 €3,538 -€2,287 -39.3%
Remuneration and social security 454/9 €12,860 €16,830 +€3,970 +30.9%
Other amounts payable 47/48 €34,531 €77,325 +€42,795 +123.9%
Accrued charges and deferred income 492/3 €853 €3,839 +€2,986 +350.0%
Remuneration, social security and pensions 62 €136,476 €173,649 +€37,174 +27.2%
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets 630 €61,440 €65,096 +€3,657 +6.0%
Other operating charges 640/8 €1,992 €2,484 +€492 +24.7%
Gross operating margin 9900 €227,906 €281,826 +€53,921 +23.7%
Operating profit (loss) 9901 €27,999 €40,597 +€12,598 +45.0%
Financial income 75/76B €87 €17 -€70 -80.5%
Recurring financial income 75 €87 €17 -€70 -80.5%
Financial charges 65/66B €20,681 €27,502 +€6,822 +33.0%
Recurring financial charges 65 €20,681 €27,502 +€6,822 +33.0%
Profit (loss) for the period before taxes 9903 €7,405 €13,111 +€5,707 +77.1%
Income taxes 67/77 €154 €3,647 +€3,493 +2265.0%
Profit (loss) for the period 9904 €7,251 €9,464 +€2,213 +30.5%
Profit (loss) for the period to be appropriated 9905 €7,251 €9,464 +€2,213 +30.5%

Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 September 2026 via checked.be.