VANCLOOSTER HANNE: 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.
VANCLOOSTER HANNE
Largest movements
- Current investments +€35,000
up €35,000 (+58.3%), from €60,000 to €95,000
- Cash -€31,973
down €31,973 (-48.6%), from €65,802 to €33,829
mainly Tax, wage and social debts (-€35,855) and Current investments (-€35,000)
- Tangible fixed assets -€13,609
down €13,609 (-30.7%), from €44,322 to €30,713
- Deferred charges and accrued income -€8,967
down €8,967 (-85.9%), from €10,437 to €1,470
- Receivables within one year -€4,361
no longer reported in 2025 (was €4,361)
- Tax, wage and social debts -€35,855
down €35,855 (-80.9%), from €44,342 to €8,487
- Reserves +€23,766
up €23,766 (+22.4%), from €106,113 to €129,879
- Other debts -€13,312
down €13,312 (-47.9%), from €27,776 to €14,464
- Gross operating margin -€127,780
down €127,780 (-73.3%), from €174,295 to €46,515
- Taxes -€35,466
down €35,466 (-80.0%), from €44,342 to €8,876
- Depreciation -€10,114
down €10,114 (-42.6%), from €23,723 to €13,609
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 | €184,921 | €161,012 | -€23,909 | -12.9% |
| Fixed assets | 21/28 | €44,322 | €30,713 | -€13,609 | -30.7% |
| Tangible fixed assets | 22/27 | €44,322 | €30,713 | -€13,609 | -30.7% |
| Furniture and vehicles | 24 | €44,322 | €30,713 | -€13,609 | -30.7% |
| Current assets | 29/58 | €140,599 | €130,299 | -€10,300 | -7.3% |
| Amounts receivable within one year | 40/41 | €4,361 | - | -€4,361 | |
| Trade receivables | 40 | €4,361 | - | -€4,361 | |
| Current investments | 50/53 | €60,000 | €95,000 | +€35,000 | +58.3% |
| Cash at bank and in hand | 54/58 | €65,802 | €33,829 | -€31,973 | -48.6% |
| Deferred charges and accrued income | 490/1 | €10,437 | €1,470 | -€8,967 | -85.9% |
| Total equity and liabilities | 10/49 | €184,921 | €161,012 | -€23,909 | -12.9% |
| Equity | 10/15 | €106,213 | €129,979 | +€23,766 | +22.4% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Reserves | 13 | €106,113 | €129,879 | +€23,766 | +22.4% |
| Distributable reserves | 133 | €106,113 | €129,879 | +€23,766 | +22.4% |
| Amounts payable | 17/49 | €78,708 | €31,033 | -€47,675 | -60.6% |
| Amounts payable within one year | 42/48 | €74,244 | €24,802 | -€49,442 | -66.6% |
| Trade debts | 44 | €2,126 | €1,851 | -€275 | -12.9% |
| Suppliers | 440/4 | €2,126 | €1,851 | -€275 | -12.9% |
| Taxes, remuneration and social security | 45 | €44,342 | €8,487 | -€35,855 | -80.9% |
| Taxes | 450/3 | €44,342 | €8,487 | -€35,855 | -80.9% |
| Other amounts payable | 47/48 | €27,776 | €14,464 | -€13,312 | -47.9% |
| Accrued charges and deferred income | 492/3 | €4,464 | €6,230 | +€1,767 | +39.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,723 | €13,609 | -€10,114 | -42.6% |
| Other operating charges | 640/8 | €1,166 | €525 | -€641 | -55.0% |
| Gross operating margin | 9900 | €174,295 | €46,515 | -€127,780 | -73.3% |
| Operating profit (loss) | 9901 | €149,406 | €32,381 | -€117,025 | -78.3% |
| Financial income | 75/76B | €1,103 | €2,008 | +€905 | +82.0% |
| Recurring financial income | 75 | €1,103 | €2,008 | +€905 | +82.0% |
| Financial charges | 65/66B | €54 | €1,747 | +€1,694 | +3,166% |
| Recurring financial charges | 65 | €54 | €1,747 | +€1,694 | +3,166% |
| Profit (loss) for the period before taxes | 9903 | €150,455 | €32,642 | -€117,814 | -78.3% |
| Income taxes | 67/77 | €44,342 | €8,876 | -€35,466 | -80.0% |
| Profit (loss) for the period | 9904 | €106,113 | €23,766 | -€82,347 | -77.6% |
| Profit (loss) for the period to be appropriated | 9905 | €106,113 | €23,766 | -€82,347 | -77.6% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.