VANLANGENDONCK ORACLE CONSULTANCY: 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.
VANLANGENDONCK ORACLE CONSULTANCY
Largest movements
- Tangible fixed assets -€11,641
down €11,641 (-6.5%), from €177,840 to €166,199
of which Land and buildings: -€10,807
- Cash -€8,685
down €8,685 (-13.3%), from €65,218 to €56,534
mainly Other debts (-€50,737) and Contributions, distributions and other (-€30,808)
- Receivables within one year +€4,214
up €4,214 (+11.4%), from €36,892 to €41,106
of which Trade receivables: +€4,214
- Other debts -€50,737
down €50,737 (-56.4%), from €89,925 to €39,187
- Reserves +€19,228
up €19,228 (+13.2%), from €145,729 to €164,957
- Trade debts +€9,296
up €9,296 (+49.2%), from €18,910 to €28,205
- Gross operating margin +€16,393
up €16,393 (+23.3%), from €70,502 to €86,895
- Taxes +€4,291
up €4,291 (+25.7%), from €16,675 to €20,966
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 | €285,729 | €268,012 | -€17,717 | -6.2% |
| Fixed assets | 21/28 | €177,840 | €166,199 | -€11,641 | -6.5% |
| Tangible fixed assets | 22/27 | €177,840 | €166,199 | -€11,641 | -6.5% |
| Land and buildings | 22 | €176,232 | €165,425 | -€10,807 | -6.1% |
| Plant, machinery and equipment | 23 | €1,229 | €615 | -€615 | -50.0% |
| Furniture and vehicles | 24 | €379 | €159 | -€220 | -58.1% |
| Current assets | 29/58 | €107,888 | €101,813 | -€6,076 | -5.6% |
| Amounts receivable within one year | 40/41 | €36,892 | €41,106 | +€4,214 | +11.4% |
| Trade receivables | 40 | €36,892 | €41,106 | +€4,214 | +11.4% |
| Other amounts receivable | 41 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €65,218 | €56,534 | -€8,685 | -13.3% |
| Deferred charges and accrued income | 490/1 | €5,778 | €4,173 | -€1,605 | -27.8% |
| Total equity and liabilities | 10/49 | €285,729 | €268,012 | -€17,717 | -6.2% |
| Equity | 10/15 | €164,329 | €183,557 | +€19,228 | +11.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €145,729 | €164,957 | +€19,228 | +13.2% |
| Distributable reserves | 133 | €145,729 | €164,957 | +€19,228 | +13.2% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €121,400 | €84,455 | -€36,945 | -30.4% |
| Amounts payable within one year | 42/48 | €121,400 | €82,139 | -€39,261 | -32.3% |
| Trade debts | 44 | €18,910 | €28,205 | +€9,296 | +49.2% |
| Suppliers | 440/4 | €18,910 | €28,205 | +€9,296 | +49.2% |
| Taxes, remuneration and social security | 45 | €12,565 | €14,746 | +€2,181 | +17.4% |
| Taxes | 450/3 | €9,355 | €11,493 | +€2,138 | +22.9% |
| Remuneration and social security | 454/9 | €3,210 | €3,254 | +€43 | +1.3% |
| Other amounts payable | 47/48 | €89,925 | €39,187 | -€50,737 | -56.4% |
| Accrued charges and deferred income | 492/3 | €0 | €2,316 | +€2,316 | |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,086 | €11,641 | -€445 | -3.7% |
| Other operating charges | 640/8 | €502 | €1,304 | +€801 | +159% |
| Gross operating margin | 9900 | €70,502 | €86,895 | +€16,393 | +23.3% |
| Operating profit (loss) | 9901 | €57,914 | €73,950 | +€16,037 | +27.7% |
| Financial income | 75/76B | €16 | €0 | -€16 | -100% |
| Recurring financial income | 75 | €16 | €0 | -€16 | -100% |
| Financial charges | 65/66B | €3,651 | €2,948 | -€703 | -19.3% |
| Recurring financial charges | 65 | €3,651 | €2,948 | -€703 | -19.3% |
| Profit (loss) for the period before taxes | 9903 | €54,279 | €71,002 | +€16,724 | +30.8% |
| Income taxes | 67/77 | €16,675 | €20,966 | +€4,291 | +25.7% |
| Profit (loss) for the period | 9904 | €37,604 | €50,036 | +€12,432 | +33.1% |
| Profit (loss) for the period to be appropriated | 9905 | €37,604 | €50,036 | +€12,432 | +33.1% |
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 23 October 2026 via checked.be.