Ander Uitzicht: 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.
Ander Uitzicht
Largest movements
- Cash +€29,547
up €29,547 (+91.0%), from €32,478 to €62,025
mainly Net result for the year (+€25,174) and Depreciation (+€23,337)
- Receivables within one year -€9,105
down €9,105 (-14.3%), from €63,494 to €54,389
of which Trade receivables: -€9,095
- Tangible fixed assets +€8,926
up €8,926 (+2.4%), from €374,601 to €383,528
of which Furniture and vehicles: +€24,657
- Deferred charges and accrued income -€6,343
down €6,343 (-52.6%), from €12,057 to €5,714
- Reserves +€25,174
up €25,174 (+47.2%), from €53,317 to €78,491
of which Distributable reserves: +€25,174
- Debts after one year -€21,541
down €21,541 (-6.4%), from €338,239 to €316,698
- Other debts +€18,808
up €18,808 (+78.1%), from €24,071 to €42,879
- Tax, wage and social debts +€11,455
up €11,455 (+42.6%), from €26,886 to €38,341
of which Taxes: +€10,243
- Trade debts -€11,169
down €11,169 (-43.2%), from €25,861 to €14,693
- Gross operating margin +€17,706
up €17,706 (+19.2%), from €92,083 to €109,789
- Taxes +€9,982
up €9,982 (+227%), from €4,388 to €14,370
- Financial charges -€7,201
down €7,201 (-37.8%), from €19,067 to €11,866
- Depreciation +€2,827
up €2,827 (+13.8%), from €20,510 to €23,337
- Other operating charges -€2,288
down €2,288 (-49.4%), from €4,631 to €2,342
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 | €511,406 | €531,487 | +€20,081 | +3.9% |
| Fixed assets | 21/28 | €374,602 | €383,529 | +€8,926 | +2.4% |
| Intangible fixed assets | 21 | €1 | €1 | = | 0.0% |
| Tangible fixed assets | 22/27 | €374,601 | €383,528 | +€8,926 | +2.4% |
| Land and buildings | 22 | €339,641 | €326,535 | -€13,106 | -3.9% |
| Plant, machinery and equipment | 23 | €13,221 | €11,358 | -€1,863 | -14.1% |
| Furniture and vehicles | 24 | €16,352 | €41,009 | +€24,657 | +151% |
| Other tangible fixed assets | 26 | €5,388 | €4,626 | -€762 | -14.1% |
| Current assets | 29/58 | €136,803 | €147,958 | +€11,155 | +8.2% |
| Stocks and contracts in progress | 3 | €28,774 | €25,831 | -€2,943 | -10.2% |
| Stocks | 30/36 | €28,774 | €25,831 | -€2,943 | -10.2% |
| Amounts receivable within one year | 40/41 | €63,494 | €54,389 | -€9,105 | -14.3% |
| Trade receivables | 40 | €33,083 | €23,988 | -€9,095 | -27.5% |
| Other amounts receivable | 41 | €30,411 | €30,401 | -€10 | 0.0% |
| Cash at bank and in hand | 54/58 | €32,478 | €62,025 | +€29,547 | +91.0% |
| Deferred charges and accrued income | 490/1 | €12,057 | €5,714 | -€6,343 | -52.6% |
| Total equity and liabilities | 10/49 | €511,406 | €531,487 | +€20,081 | +3.9% |
| Equity | 10/15 | €72,000 | €97,174 | +€25,174 | +35.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Contributions outside capital | 11 | €18,600 | €18,600 | = | 0.0% |
| Other | 1109/19 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €53,317 | €78,491 | +€25,174 | +47.2% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €51,457 | €76,631 | +€25,174 | +48.9% |
| Profit (loss) carried forward | 14 | €83 | €83 | = | 0.0% |
| Amounts payable | 17/49 | €439,406 | €434,313 | -€5,093 | -1.2% |
| Amounts payable after more than one year | 17 | €338,239 | €316,698 | -€21,541 | -6.4% |
| Financial debts | 170/4 | €338,239 | €316,698 | -€21,541 | -6.4% |
| Amounts payable within one year | 42/48 | €101,167 | €117,615 | +€16,448 | +16.3% |
| Current portion of amounts payable after more than one year | 42 | €24,349 | €21,703 | -€2,647 | -10.9% |
| Trade debts | 44 | €25,861 | €14,693 | -€11,169 | -43.2% |
| Suppliers | 440/4 | €25,861 | €14,693 | -€11,169 | -43.2% |
| Taxes, remuneration and social security | 45 | €26,886 | €38,341 | +€11,455 | +42.6% |
| Taxes | 450/3 | €16,897 | €27,139 | +€10,243 | +60.6% |
| Remuneration and social security | 454/9 | €9,989 | €11,201 | +€1,212 | +12.1% |
| Other amounts payable | 47/48 | €24,071 | €42,879 | +€18,808 | +78.1% |
| Remuneration, social security and pensions | 62 | €32,362 | €32,709 | +€347 | +1.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,510 | €23,337 | +€2,827 | +13.8% |
| Other operating charges | 640/8 | €4,631 | €2,342 | -€2,288 | -49.4% |
| Gross operating margin | 9900 | €92,083 | €109,789 | +€17,706 | +19.2% |
| Operating profit (loss) | 9901 | €34,580 | €51,401 | +€16,821 | +48.6% |
| Financial income | 75/76B | €9 | €9 | -€0 | -1.4% |
| Recurring financial income | 75 | €9 | €9 | -€0 | -1.4% |
| Financial charges | 65/66B | €19,067 | €11,866 | -€7,201 | -37.8% |
| Recurring financial charges | 65 | €19,067 | €11,866 | -€7,201 | -37.8% |
| Profit (loss) for the period before taxes | 9903 | €15,523 | €39,544 | +€24,021 | +155% |
| Income taxes | 67/77 | €4,388 | €14,370 | +€9,982 | +227% |
| Profit (loss) for the period | 9904 | €11,135 | €25,174 | +€14,039 | +126% |
| Profit (loss) for the period to be appropriated | 9905 | €11,135 | €25,174 | +€14,039 | +126% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.