VAUCLIN 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.
VAUCLIN CONSULTANCY
Largest movements
- Tangible fixed assets +€88,428
up €88,428 (+3.6%), from €2.4m to €2.5m
of which Land and buildings: +€88,917
- Other debts +€263,708
up €263,708 (+17.3%), from €1.5m to €1.8m
- Profit (loss) carried forward -€74,848
down €74,848 (-10.1%), from -€743,844 to -€818,692
- Trade debts -€60,473
no longer reported in 2025 (was €60,473)
- Debts after one year -€45,264
down €45,264 (-3.7%), from €1.2m to €1.2m
- Financial income -€5,192
down €5,192 (-99.8%), from €5,200 to €8
- Gross operating margin +€2,440
up €2,440 (+8.2%), from -€29,930 to -€27,490
- Depreciation +€927
up €927 (+4.0%), from €23,232 to €24,159
- Financial charges +€325
up €325 (+2.0%), from €16,097 to €16,421
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 | €2,449,350 | €2,533,308 | +€83,958 | +3.4% |
| Fixed assets | 21/28 | €2,435,221 | €2,523,649 | +€88,428 | +3.6% |
| Tangible fixed assets | 22/27 | €2,435,221 | €2,523,649 | +€88,428 | +3.6% |
| Land and buildings | 22 | €2,406,135 | €2,495,052 | +€88,917 | +3.7% |
| Plant, machinery and equipment | 23 | €0 | €0 | = | |
| Furniture and vehicles | 24 | €29,086 | €28,597 | -€489 | -1.7% |
| Current assets | 29/58 | €14,129 | €9,659 | -€4,470 | -31.6% |
| Current investments | 50/53 | €6,000 | - | -€6,000 | |
| Cash at bank and in hand | 54/58 | €8,129 | €5,914 | -€2,215 | -27.2% |
| Deferred charges and accrued income | 490/1 | - | €3,745 | +€3,745 | |
| Total equity and liabilities | 10/49 | €2,449,350 | €2,533,308 | +€83,958 | +3.4% |
| Equity | 10/15 | -€406,339 | -€481,188 | -€74,848 | -18.4% |
| Contributions | 10/11 | €102,300 | €102,300 | = | 0.0% |
| Reserves | 13 | €235,204 | €235,204 | = | 0.0% |
| Non-distributable reserves | 130/1 | €38,567 | €38,567 | = | 0.0% |
| Reserves not available under the articles | 1311 | €38,567 | €38,567 | = | 0.0% |
| Distributable reserves | 133 | €196,637 | €196,637 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€743,844 | -€818,692 | -€74,848 | -10.1% |
| Amounts payable | 17/49 | €2,855,690 | €3,014,496 | +€158,806 | +5.6% |
| Amounts payable after more than one year | 17 | €1,229,925 | €1,184,661 | -€45,264 | -3.7% |
| Financial debts | 170/4 | €1,229,925 | €1,184,661 | -€45,264 | -3.7% |
| Amounts payable within one year | 42/48 | €1,625,765 | €1,829,835 | +€204,070 | +12.6% |
| Current portion of amounts payable after more than one year | 42 | €44,761 | €45,596 | +€835 | +1.9% |
| Trade debts | 44 | €60,473 | - | -€60,473 | |
| Suppliers | 440/4 | €60,473 | - | -€60,473 | |
| Other amounts payable | 47/48 | €1,520,531 | €1,784,239 | +€263,708 | +17.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,232 | €24,159 | +€927 | +4.0% |
| Other operating charges | 640/8 | €6,858 | €6,652 | -€206 | -3.0% |
| Gross operating margin | 9900 | -€29,930 | -€27,490 | +€2,440 | +8.2% |
| Operating profit (loss) | 9901 | -€60,020 | -€58,301 | +€1,719 | +2.9% |
| Financial income | 75/76B | €5,200 | €8 | -€5,192 | -99.8% |
| Recurring financial income | 75 | €5,200 | €8 | -€5,192 | -99.8% |
| Financial charges | 65/66B | €16,097 | €16,421 | +€325 | +2.0% |
| Recurring financial charges | 65 | €16,097 | €16,421 | +€325 | +2.0% |
| Profit (loss) for the period before taxes | 9903 | -€70,917 | -€74,714 | -€3,798 | -5.4% |
| Income taxes | 67/77 | €124 | €134 | +€10 | +7.9% |
| Profit (loss) for the period | 9904 | -€71,041 | -€74,848 | -€3,808 | -5.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€71,041 | -€74,848 | -€3,808 | -5.4% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.