André Dillaerts expertises: 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.
André Dillaerts expertises
Largest movements
- Cash +€23,449
up €23,449 (+62.8%), from €37,355 to €60,804
mainly Net result for the year (+€21,699) and Depreciation (+€17,397)
- Tangible fixed assets -€17,397
down €17,397 (-28.8%), from €60,426 to €43,029
of which Furniture and vehicles: -€17,152
- Receivables within one year -€6,298
down €6,298 (-35.9%), from €17,550 to €11,251
of which Other amounts receivable: -€7,345
- Current portion of long-term debt -€10,952
down €10,952 (-74.2%), from €14,757 to €3,805
- Reserves +€7,673
up €7,673 (+5.7%), from €135,194 to €142,868
- Other debts +€6,028
up €6,028 (+75.4%), from €7,999 to €14,026
- Debts after one year -€3,805
no longer reported in 2025 (was €3,805)
- Gross operating margin +€14,857
up €14,857 (+39.9%), from €37,261 to €52,118
- Taxes +€5,212
up €5,212 (+85.9%), from €6,067 to €11,279
- Financial charges -€918
down €918 (-43.6%), from €2,104 to €1,186
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 | €177,268 | €175,343 | -€1,925 | -1.1% |
| Fixed assets | 21/28 | €120,426 | €103,029 | -€17,397 | -14.4% |
| Tangible fixed assets | 22/27 | €60,426 | €43,029 | -€17,397 | -28.8% |
| Furniture and vehicles | 24 | €60,038 | €42,886 | -€17,152 | -28.6% |
| Other tangible fixed assets | 26 | €388 | €143 | -€245 | -63.2% |
| Financial fixed assets | 28 | €60,000 | €60,000 | = | 0.0% |
| Current assets | 29/58 | €56,842 | €72,314 | +€15,472 | +27.2% |
| Amounts receivable within one year | 40/41 | €17,550 | €11,251 | -€6,298 | -35.9% |
| Trade receivables | 40 | €6,117 | €7,163 | +€1,047 | +17.1% |
| Other amounts receivable | 41 | €11,433 | €4,088 | -€7,345 | -64.2% |
| Cash at bank and in hand | 54/58 | €37,355 | €60,804 | +€23,449 | +62.8% |
| Deferred charges and accrued income | 490/1 | €1,937 | €259 | -€1,679 | -86.6% |
| Total equity and liabilities | 10/49 | €177,268 | €175,343 | -€1,925 | -1.1% |
| Equity | 10/15 | €141,694 | €149,368 | +€7,673 | +5.4% |
| Contributions | 10/11 | €6,500 | €6,500 | = | 0.0% |
| Reserves | 13 | €135,194 | €142,868 | +€7,673 | +5.7% |
| Distributable reserves | 133 | €135,194 | €142,868 | +€7,673 | +5.7% |
| Amounts payable | 17/49 | €35,574 | €25,975 | -€9,598 | -27.0% |
| Amounts payable after more than one year | 17 | €3,805 | - | -€3,805 | |
| Financial debts | 170/4 | €3,805 | - | -€3,805 | |
| Amounts payable within one year | 42/48 | €30,671 | €24,667 | -€6,004 | -19.6% |
| Current portion of amounts payable after more than one year | 42 | €14,757 | €3,805 | -€10,952 | -74.2% |
| Financial debts | 43 | €5,926 | €5,057 | -€869 | -14.7% |
| Credit institutions | 430/8 | €5,926 | €5,057 | -€869 | -14.7% |
| Trade debts | 44 | €223 | €457 | +€235 | +105% |
| Suppliers | 440/4 | €223 | €457 | +€235 | +105% |
| Taxes, remuneration and social security | 45 | €1,767 | €1,321 | -€446 | -25.2% |
| Taxes | 450/3 | €1,767 | €1,321 | -€446 | -25.2% |
| Other amounts payable | 47/48 | €7,999 | €14,026 | +€6,028 | +75.4% |
| Accrued charges and deferred income | 492/3 | €1,098 | €1,308 | +€211 | +19.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,466 | €17,397 | -€69 | -0.4% |
| Other operating charges | 640/8 | €438 | €556 | +€118 | +26.9% |
| Gross operating margin | 9900 | €37,261 | €52,118 | +€14,857 | +39.9% |
| Operating profit (loss) | 9901 | €19,357 | €34,165 | +€14,808 | +76.5% |
| Financial charges | 65/66B | €2,104 | €1,186 | -€918 | -43.6% |
| Recurring financial charges | 65 | €2,104 | €1,186 | -€918 | -43.6% |
| Profit (loss) for the period before taxes | 9903 | €17,253 | €32,979 | +€15,726 | +91.2% |
| Income taxes | 67/77 | €6,067 | €11,279 | +€5,212 | +85.9% |
| Profit (loss) for the period | 9904 | €11,186 | €21,699 | +€10,514 | +94.0% |
| Profit (loss) for the period to be appropriated | 9905 | €11,186 | €21,699 | +€10,514 | +94.0% |
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 26 October 2026 via checked.be.