VASTGOED CLEMENT: 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.
VASTGOED CLEMENT
Largest movements
- Intangible fixed assets -€5,648
down €5,648 (-16.2%), from €34,818 to €29,170
- Tangible fixed assets -€4,682
down €4,682 (-36.4%), from €12,867 to €8,185
- Cash +€4,038
up €4,038 (+72.5%), from €5,566 to €9,604
mainly Depreciation (+€10,330) and Net result for the year (+€3,733)
- Receivables within one year +€3,510
up €3,510 (+98.1%), from €3,577 to €7,087
of which Trade receivables: +€6,210
- Debts after one year -€9,377
down €9,377 (-29.5%), from €31,737 to €22,361
- Profit (loss) carried forward +€3,733
up €3,733 (+4.1%), from -€90,216 to -€86,483
- Tax, wage and social debts +€868
up €868 (+975%), from €89 to €957
- Trade debts +€693
up €693 (+69.8%), from €992 to €1,684
- Gross operating margin +€2,260
up €2,260 (+14.3%), from €15,787 to €18,047
- Depreciation +€626
up €626 (+6.4%), from €9,705 to €10,330
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 | €58,402 | €55,616 | -€2,786 | -4.8% |
| Fixed assets | 21/28 | €48,835 | €38,505 | -€10,330 | -21.2% |
| Intangible fixed assets | 21 | €34,818 | €29,170 | -€5,648 | -16.2% |
| Tangible fixed assets | 22/27 | €12,867 | €8,185 | -€4,682 | -36.4% |
| Land and buildings | 22 | €3,972 | €1,963 | -€2,009 | -50.6% |
| Plant, machinery and equipment | 23 | €1,611 | €690 | -€920 | -57.1% |
| Furniture and vehicles | 24 | €7,284 | €5,531 | -€1,753 | -24.1% |
| Financial fixed assets | 28 | €1,150 | €1,150 | = | 0.0% |
| Current assets | 29/58 | €9,567 | €17,111 | +€7,544 | +78.9% |
| Amounts receivable within one year | 40/41 | €3,577 | €7,087 | +€3,510 | +98.1% |
| Trade receivables | 40 | - | €6,210 | +€6,210 | |
| Other amounts receivable | 41 | €3,577 | €877 | -€2,700 | -75.5% |
| Cash at bank and in hand | 54/58 | €5,566 | €9,604 | +€4,038 | +72.5% |
| Deferred charges and accrued income | 490/1 | €424 | €420 | -€4 | -0.8% |
| Total equity and liabilities | 10/49 | €58,402 | €55,616 | -€2,786 | -4.8% |
| Equity | 10/15 | -€67,416 | -€63,683 | +€3,733 | +5.5% |
| Contributions | 10/11 | €22,800 | €22,800 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€90,216 | -€86,483 | +€3,733 | +4.1% |
| Amounts payable | 17/49 | €125,818 | €119,299 | -€6,519 | -5.2% |
| Amounts payable after more than one year | 17 | €31,737 | €22,361 | -€9,377 | -29.5% |
| Financial debts | 170/4 | €31,737 | €22,361 | -€9,377 | -29.5% |
| Amounts payable within one year | 42/48 | €94,080 | €96,488 | +€2,408 | +2.6% |
| Current portion of amounts payable after more than one year | 42 | €8,829 | €9,377 | +€548 | +6.2% |
| Trade debts | 44 | €992 | €1,684 | +€693 | +69.8% |
| Suppliers | 440/4 | €992 | €1,684 | +€693 | +69.8% |
| Taxes, remuneration and social security | 45 | €89 | €957 | +€868 | +975% |
| Taxes | 450/3 | €89 | €957 | +€868 | +975% |
| Other amounts payable | 47/48 | €84,171 | €84,470 | +€299 | +0.4% |
| Accrued charges and deferred income | 492/3 | - | €450 | +€450 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,705 | €10,330 | +€626 | +6.4% |
| Other operating charges | 640/8 | €502 | €631 | +€129 | +25.7% |
| Gross operating margin | 9900 | €15,787 | €18,047 | +€2,260 | +14.3% |
| Operating profit (loss) | 9901 | €5,580 | €7,085 | +€1,505 | +27.0% |
| Financial charges | 65/66B | €3,218 | €3,178 | -€40 | -1.3% |
| Recurring financial charges | 65 | €3,178 | €2,953 | -€225 | -7.1% |
| Non-recurring financial charges | 66B | €40 | €225 | +€185 | +463% |
| Profit (loss) for the period before taxes | 9903 | €2,362 | €3,907 | +€1,546 | +65.5% |
| Income taxes | 67/77 | €89 | €174 | +€85 | +95.8% |
| Profit (loss) for the period | 9904 | €2,272 | €3,733 | +€1,460 | +64.3% |
| Profit (loss) for the period to be appropriated | 9905 | €2,272 | €3,733 | +€1,460 | +64.3% |
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 15 October 2026 via checked.be.