Vancaster JC: 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.
Vancaster JC
Largest movements
- Cash -€48,841
down €48,841 (-89.4%), from €54,654 to €5,813
mainly Other debts (-€31,220) and Receivables within one year (-€10,973)
- Receivables within one year +€10,973
up €10,973 (+251%), from €4,379 to €15,352
of which Trade receivables: +€8,246
- Tangible fixed assets -€6,726
down €6,726 (-37.9%), from €17,746 to €11,020
- Deferred charges and accrued income +€1,202
new in 2025: €1,202
- Other debts -€31,220
down €31,220 (-62.8%), from €49,745 to €18,525
- Current portion of long-term debt -€5,500
no longer reported in 2025 (was €5,500)
- Profit (loss) carried forward -€4,377
no longer reported in 2025 (was €4,377)
- Tax, wage and social debts -€2,053
down €2,053 (-19.6%), from €10,494 to €8,441
of which Taxes: -€3,553
- Gross operating margin -€1,620
down €1,620 (-9.7%), from €16,653 to €15,033
- Financial charges +€926
up €926 (+470%), from €197 to €1,123
- Other operating charges +€616
up €616 (+159%), from €387 to €1,003
- Taxes -€187
down €187 (-7.6%), from €2,464 to €2,277
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 | €76,779 | €33,386 | -€43,392 | -56.5% |
| Fixed assets | 21/28 | €17,746 | €11,020 | -€6,726 | -37.9% |
| Tangible fixed assets | 22/27 | €17,746 | €11,020 | -€6,726 | -37.9% |
| Furniture and vehicles | 24 | €17,746 | €11,020 | -€6,726 | -37.9% |
| Current assets | 29/58 | €59,033 | €22,366 | -€36,666 | -62.1% |
| Amounts receivable within one year | 40/41 | €4,379 | €15,352 | +€10,973 | +251% |
| Trade receivables | 40 | €4,379 | €12,625 | +€8,246 | +188% |
| Other amounts receivable | 41 | - | €2,727 | +€2,727 | |
| Cash at bank and in hand | 54/58 | €54,654 | €5,813 | -€48,841 | -89.4% |
| Deferred charges and accrued income | 490/1 | - | €1,202 | +€1,202 | |
| Total equity and liabilities | 10/49 | €76,779 | €33,386 | -€43,392 | -56.5% |
| Equity | 10/15 | €9,377 | €5,000 | -€4,377 | -46.7% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €4,377 | - | -€4,377 | |
| Amounts payable | 17/49 | €67,402 | €28,386 | -€39,016 | -57.9% |
| Amounts payable within one year | 42/48 | €66,802 | €27,886 | -€38,916 | -58.3% |
| Current portion of amounts payable after more than one year | 42 | €5,500 | - | -€5,500 | |
| Trade debts | 44 | €1,063 | €920 | -€143 | -13.4% |
| Suppliers | 440/4 | €1,063 | €920 | -€143 | -13.4% |
| Taxes, remuneration and social security | 45 | €10,494 | €8,441 | -€2,053 | -19.6% |
| Taxes | 450/3 | €10,494 | €6,941 | -€3,553 | -33.9% |
| Remuneration and social security | 454/9 | - | €1,500 | +€1,500 | |
| Other amounts payable | 47/48 | €49,745 | €18,525 | -€31,220 | -62.8% |
| Accrued charges and deferred income | 492/3 | €600 | €500 | -€100 | -16.7% |
| Non-recurring operating income | 76A | €1,284 | - | -€1,284 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,636 | €6,726 | +€90 | +1.4% |
| Other operating charges | 640/8 | €387 | €1,003 | +€616 | +159% |
| Gross operating margin | 9900 | €16,653 | €15,033 | -€1,620 | -9.7% |
| Operating profit (loss) | 9901 | €9,629 | €7,304 | -€2,325 | -24.1% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €197 | €1,123 | +€926 | +470% |
| Recurring financial charges | 65 | €197 | €1,123 | +€926 | +470% |
| Profit (loss) for the period before taxes | 9903 | €9,432 | €6,181 | -€3,251 | -34.5% |
| Income taxes | 67/77 | €2,464 | €2,277 | -€187 | -7.6% |
| Profit (loss) for the period | 9904 | €6,968 | €3,904 | -€3,064 | -44.0% |
| Profit (loss) for the period to be appropriated | 9905 | €6,968 | €3,904 | -€3,064 | -44.0% |
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 20 October 2026 via checked.be.