VANIL ET BOULEQUE: 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.
VANIL ET BOULEQUE
Largest movements
- Cash -€11,802
down €11,802 (-36.0%), from €32,806 to €21,004
mainly Receivables within one year (-€8,859) and Net result for the year (-€6,382)
- Receivables within one year +€8,859
up €8,859 (+80.2%), from €11,043 to €19,902
of which Other amounts receivable: +€8,706
- Tangible fixed assets -€1,408
down €1,408 (-32.2%), from €4,366 to €2,958
- Profit (loss) carried forward -€6,382
down €6,382 (-61.0%), from €10,468 to €4,086
- Trade debts +€3,077
up €3,077 (+53.4%), from €5,758 to €8,835
- Tax, wage and social debts -€1,263
down €1,263 (-7.7%), from €16,483 to €15,220
of which Taxes: -€1,860
- Gross operating margin -€19,116
down €19,116 (-28.2%), from €67,745 to €48,629
- Taxes -€3,054
down €3,054 (-100%), from €3,054 to €0
- Staff costs +€2,273
up €2,273 (+4.8%), from €47,431 to €49,704
- Financial income +€970
up €970 (+27,326%), from €4 to €974
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 | €53,514 | €48,957 | -€4,557 | -8.5% |
| Fixed assets | 21/28 | €4,366 | €2,958 | -€1,408 | -32.2% |
| Tangible fixed assets | 22/27 | €4,366 | €2,958 | -€1,408 | -32.2% |
| Plant, machinery and equipment | 23 | €4,366 | €2,958 | -€1,408 | -32.2% |
| Current assets | 29/58 | €49,148 | €45,999 | -€3,149 | -6.4% |
| Stocks and contracts in progress | 3 | €5,000 | €5,000 | = | 0.0% |
| Stocks | 30/36 | €5,000 | €5,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €11,043 | €19,902 | +€8,859 | +80.2% |
| Trade receivables | 40 | €113 | €266 | +€153 | +135% |
| Other amounts receivable | 41 | €10,930 | €19,636 | +€8,706 | +79.6% |
| Cash at bank and in hand | 54/58 | €32,806 | €21,004 | -€11,802 | -36.0% |
| Deferred charges and accrued income | 490/1 | €298 | €93 | -€205 | -68.8% |
| Total equity and liabilities | 10/49 | €53,514 | €48,957 | -€4,557 | -8.5% |
| Equity | 10/15 | €30,928 | €24,546 | -€6,382 | -20.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €10,468 | €4,086 | -€6,382 | -61.0% |
| Amounts payable | 17/49 | €22,586 | €24,412 | +€1,826 | +8.1% |
| Amounts payable within one year | 42/48 | €22,241 | €24,055 | +€1,814 | +8.2% |
| Trade debts | 44 | €5,758 | €8,835 | +€3,077 | +53.4% |
| Suppliers | 440/4 | €5,758 | €8,835 | +€3,077 | +53.4% |
| Taxes, remuneration and social security | 45 | €16,483 | €15,220 | -€1,263 | -7.7% |
| Taxes | 450/3 | €7,590 | €5,730 | -€1,860 | -24.5% |
| Remuneration and social security | 454/9 | €8,893 | €9,490 | +€597 | +6.7% |
| Accrued charges and deferred income | 492/3 | €346 | €357 | +€11 | +3.2% |
| Remuneration, social security and pensions | 62 | €47,431 | €49,704 | +€2,273 | +4.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,408 | €1,408 | = | 0.0% |
| Other operating charges | 640/8 | €3,988 | €4,031 | +€43 | +1.1% |
| Non-recurring operating charges | 66A | €473 | €0 | -€473 | -100% |
| Gross operating margin | 9900 | €67,745 | €48,629 | -€19,116 | -28.2% |
| Operating profit (loss) | 9901 | €14,445 | -€6,514 | -€20,959 | |
| Financial income | 75/76B | €4 | €974 | +€970 | +27,326% |
| Recurring financial income | 75 | €4 | €974 | +€970 | +27,326% |
| Financial charges | 65/66B | €926 | €842 | -€85 | -9.1% |
| Recurring financial charges | 65 | €926 | €842 | -€85 | -9.1% |
| Profit (loss) for the period before taxes | 9903 | €13,522 | -€6,382 | -€19,904 | |
| Income taxes | 67/77 | €3,054 | €0 | -€3,054 | -100% |
| Profit (loss) for the period | 9904 | €10,468 | -€6,382 | -€16,850 | |
| Profit (loss) for the period to be appropriated | 9905 | €10,468 | -€6,382 | -€16,850 |
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 27 October 2026 via checked.be.