andCompany: what changed
andCompany
Largest movements
- Intangible fixed assets -€9,904
down €9,904 (-96.6%), from €10,248 to €344
- Cash +€8,458
up €8,458 (+40.4%), from €20,950 to €29,407
mainly Net result for the year (+€18,379) and Depreciation (+€10,754)
- Receivables within one year +€6,941
up €6,941 (+50.6%), from €13,725 to €20,666
of which Trade receivables: +€6,620
- Tangible fixed assets -€850
down €850 (-34.6%), from €2,458 to €1,608
of which Furniture and vehicles: -€504
- Debts after one year -€20,000
down €20,000 (-80.9%), from €24,729 to €4,729
- Reserves +€18,379
up €18,379 (+988%), from €1,860 to €20,239
- Tax, wage and social debts +€4,323
up €4,323 (+57.1%), from €7,567 to €11,890
of which Remuneration and social security: +€2,746
- Trade debts +€2,058
up €2,058 (+37.3%), from €5,524 to €7,583
- Gross operating margin +€10,316
up €10,316 (+39.5%), from €26,119 to €36,435
- Taxes +€5,191
up €5,191 (+2,749%), from €189 to €5,380
- Depreciation -€1,128
down €1,128 (-9.5%), from €11,882 to €10,754
- Other operating charges +€378
up €378 (+47.3%), from €800 to €1,179
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €47,573 | €52,311 | +€4,739 | +10.0% |
| Fixed assets | 21/28 | €12,706 | €1,952 | -€10,754 | -84.6% |
| Intangible fixed assets | 21 | €10,248 | €344 | -€9,904 | -96.6% |
| Tangible fixed assets | 22/27 | €2,458 | €1,608 | -€850 | -34.6% |
| Plant, machinery and equipment | 23 | €691 | €346 | -€346 | -50.0% |
| Furniture and vehicles | 24 | €1,767 | €1,263 | -€504 | -28.5% |
| Current assets | 29/58 | €34,867 | €50,359 | +€15,493 | +44.4% |
| Amounts receivable within one year | 40/41 | €13,725 | €20,666 | +€6,941 | +50.6% |
| Trade receivables | 40 | €13,725 | €20,346 | +€6,620 | +48.2% |
| Other amounts receivable | 41 | - | €320 | +€320 | |
| Cash at bank and in hand | 54/58 | €20,950 | €29,407 | +€8,458 | +40.4% |
| Deferred charges and accrued income | 490/1 | €192 | €286 | +€94 | +49.0% |
| Total equity and liabilities | 10/49 | €47,573 | €52,311 | +€4,739 | +10.0% |
| Equity | 10/15 | €4,927 | €23,306 | +€18,379 | +373% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €20,239 | +€18,379 | +988% |
| Distributable reserves | 133 | €1,860 | €20,239 | +€18,379 | +988% |
| Profit (loss) carried forward | 14 | -€15,533 | -€15,533 | = | 0.0% |
| Amounts payable | 17/49 | €42,646 | €29,005 | -€13,640 | -32.0% |
| Amounts payable after more than one year | 17 | €24,729 | €4,729 | -€20,000 | -80.9% |
| Other amounts payable | 178/9 | €24,729 | €4,729 | -€20,000 | -80.9% |
| Amounts payable within one year | 42/48 | €17,917 | €24,277 | +€6,360 | +35.5% |
| Trade debts | 44 | €5,524 | €7,583 | +€2,058 | +37.3% |
| Suppliers | 440/4 | €5,524 | €7,583 | +€2,058 | +37.3% |
| Taxes, remuneration and social security | 45 | €7,567 | €11,890 | +€4,323 | +57.1% |
| Taxes | 450/3 | €7,567 | €9,144 | +€1,578 | +20.8% |
| Remuneration and social security | 454/9 | - | €2,746 | +€2,746 | |
| Other amounts payable | 47/48 | €4,826 | €4,804 | -€22 | -0.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,882 | €10,754 | -€1,128 | -9.5% |
| Other operating charges | 640/8 | €800 | €1,179 | +€378 | +47.3% |
| Gross operating margin | 9900 | €26,119 | €36,435 | +€10,316 | +39.5% |
| Operating profit (loss) | 9901 | €13,437 | €24,503 | +€11,066 | +82.4% |
| Financial income | 75/76B | €10 | - | -€10 | |
| Recurring financial income | 75 | €10 | - | -€10 | |
| Financial charges | 65/66B | €1,095 | €744 | -€351 | -32.0% |
| Recurring financial charges | 65 | €1,095 | €744 | -€351 | -32.0% |
| Profit (loss) for the period before taxes | 9903 | €12,352 | €23,759 | +€11,407 | +92.3% |
| Income taxes | 67/77 | €189 | €5,380 | +€5,191 | +2,749% |
| Profit (loss) for the period | 9904 | €12,163 | €18,379 | +€6,216 | +51.1% |
| Profit (loss) for the period to be appropriated | 9905 | €12,163 | €18,379 | +€6,216 | +51.1% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 6 November 2026 via checked.be.