AERDEN Bvba: 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.
AERDEN Bvba
Largest movements
- Current investments -€233,130
down €233,130 (-40.3%), from €578,130 to €345,000
- Cash +€225,563
up €225,563 (+157%), from €143,373 to €368,936
mainly Current investments (+€233,130) and Depreciation (+€36,222)
- Tangible fixed assets -€36,222
down €36,222 (-40.4%), from €89,750 to €53,528
of which Land and buildings: -€23,547
- Stocks and contracts +€36,000
new in 2024: €36,000
- Receivables within one year +€12,704
up €12,704 (+188%), from €6,749 to €19,452
of which Trade receivables: +€9,277
- Reserves +€13,640
up €13,640 (+1.8%), from €753,331 to €766,972
of which Distributable reserves: +€24,761
- Gross operating margin -€220,406
down €220,406 (-85.4%), from €258,019 to €37,613
- Taxes -€67,789
down €67,789 (-87.1%), from €77,812 to €10,022
- Financial income +€6,155
up €6,155 (+46.3%), from €13,285 to €19,440
of which Financial income: +€10,176
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €819,678 | €825,000 | +€5,321 | +0.6% |
| Fixed assets | 21/28 | €89,750 | €53,528 | -€36,222 | -40.4% |
| Tangible fixed assets | 22/27 | €89,750 | €53,528 | -€36,222 | -40.4% |
| Land and buildings | 22 | €50,580 | €27,032 | -€23,547 | -46.6% |
| Furniture and vehicles | 24 | €39,171 | €26,496 | -€12,675 | -32.4% |
| Current assets | 29/58 | €729,928 | €771,472 | +€41,544 | +5.7% |
| Stocks and contracts in progress | 3 | - | €36,000 | +€36,000 | |
| Stocks | 30/36 | - | €36,000 | +€36,000 | |
| Amounts receivable within one year | 40/41 | €6,749 | €19,452 | +€12,704 | +188% |
| Trade receivables | 40 | €4,834 | €14,110 | +€9,277 | +192% |
| Other amounts receivable | 41 | €1,915 | €5,342 | +€3,427 | +179% |
| Current investments | 50/53 | €578,130 | €345,000 | -€233,130 | -40.3% |
| Cash at bank and in hand | 54/58 | €143,373 | €368,936 | +€225,563 | +157% |
| Deferred charges and accrued income | 490/1 | €1,676 | €2,084 | +€408 | +24.3% |
| Total equity and liabilities | 10/49 | €819,678 | €825,000 | +€5,321 | +0.6% |
| Equity | 10/15 | €771,931 | €785,572 | +€13,640 | +1.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €753,331 | €766,972 | +€13,640 | +1.8% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €25,334 | €14,213 | -€11,121 | -43.9% |
| Distributable reserves | 133 | €726,138 | €750,898 | +€24,761 | +3.4% |
| Provisions and deferred taxes | 16 | €13,045 | €7,318 | -€5,726 | -43.9% |
| Deferred taxes | 168 | €13,045 | €7,318 | -€5,726 | -43.9% |
| Amounts payable | 17/49 | €34,702 | €32,110 | -€2,593 | -7.5% |
| Amounts payable within one year | 42/48 | €34,702 | €32,110 | -€2,593 | -7.5% |
| Current portion of amounts payable after more than one year | 42 | €541 | €541 | = | 0.0% |
| Trade debts | 44 | €17,520 | €12,992 | -€4,528 | -25.8% |
| Suppliers | 440/4 | €17,520 | €12,992 | -€4,528 | -25.8% |
| Taxes, remuneration and social security | 45 | €16,641 | €18,576 | +€1,935 | +11.6% |
| Taxes | 450/3 | €16,641 | €18,576 | +€1,935 | +11.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €35,741 | €36,222 | +€482 | +1.3% |
| Other operating charges | 640/8 | €2,463 | €2,519 | +€56 | +2.3% |
| Gross operating margin | 9900 | €258,019 | €37,613 | -€220,406 | -85.4% |
| Operating profit (loss) | 9901 | €219,815 | -€1,128 | -€220,944 | |
| Financial income | 75/76B | €13,285 | €19,440 | +€6,155 | +46.3% |
| Recurring financial income | 75 | €2,394 | €12,570 | +€10,176 | +425% |
| Non-recurring financial income | 76B | €10,891 | €6,870 | -€4,022 | -36.9% |
| Financial charges | 65/66B | €365 | €375 | +€11 | +2.9% |
| Recurring financial charges | 65 | €365 | €375 | +€11 | +2.9% |
| Profit (loss) for the period before taxes | 9903 | €232,736 | €17,936 | -€214,800 | -92.3% |
| Transfer from deferred taxes | 780 | €5,726 | €5,726 | = | 0.0% |
| Income taxes | 67/77 | €77,812 | €10,022 | -€67,789 | -87.1% |
| Profit (loss) for the period | 9904 | €160,650 | €13,640 | -€147,010 | -91.5% |
| Transfer from tax-exempt reserves | 789 | €11,120 | €11,121 | +€0 | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €171,771 | €24,761 | -€147,010 | -85.6% |
Source: filed annual accounts (NBB), financial years ended 15 December 2023 and 15 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.