ANDRE LAEREMANS & PARTNERS: what changed
ANDRE LAEREMANS & PARTNERS
Largest movements
- Tangible fixed assets +€52,403
up €52,403 (+38.8%), from €134,949 to €187,352
of which Furniture and vehicles: +€52,403
- Cash -€5,436
down €5,436 (-76.0%), from €7,156 to €1,720
mainly Investment in fixed assets (net) (-€52,403)
- Profit (loss) carried forward +€28,665
up €28,665 (+8.4%), from -€341,979 to -€313,314
- Other debts +€18,290
up €18,290 (+4.3%), from €420,557 to €438,847
- Gross operating margin +€54,878
up €54,878, from -€4,918 to €49,960
- Depreciation -€52,403
down €52,403 (-100%), from €52,403 to €0
- Taxes -€16,350
down €16,350 (-46.0%), from €35,523 to €19,173
- Financial charges +€1,324
up €1,324 (+1,359%), from €97 to €1,421
- Other operating charges -€730
down €730 (-51.0%), from €1,432 to €702
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 | €392,383 | €439,338 | +€46,955 | +12.0% |
| Fixed assets | 21/28 | €385,215 | €437,618 | +€52,403 | +13.6% |
| Tangible fixed assets | 22/27 | €134,949 | €187,352 | +€52,403 | +38.8% |
| Land and buildings | 22 | €11,198 | €11,198 | = | 0.0% |
| Furniture and vehicles | 24 | €123,751 | €176,154 | +€52,403 | +42.3% |
| Financial fixed assets | 28 | €250,266 | €250,266 | = | 0.0% |
| Current assets | 29/58 | €7,168 | €1,720 | -€5,448 | -76.0% |
| Amounts receivable within one year | 40/41 | €12 | €0 | -€12 | -100% |
| Other amounts receivable | 41 | €12 | €0 | -€12 | -100% |
| Current investments | 50/53 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €7,156 | €1,720 | -€5,436 | -76.0% |
| Total equity and liabilities | 10/49 | €392,383 | €439,338 | +€46,955 | +12.0% |
| Equity | 10/15 | -€29,947 | -€1,282 | +€28,665 | +95.7% |
| Contributions | 10/11 | €44,031 | €44,031 | = | 0.0% |
| Reserves | 13 | €268,001 | €268,001 | = | 0.0% |
| Non-distributable reserves | 130/1 | €4,403 | €4,403 | = | 0.0% |
| Reserves not available under the articles | 1311 | €4,403 | €4,403 | = | 0.0% |
| Tax-exempt reserves | 132 | €123,598 | €123,598 | = | 0.0% |
| Distributable reserves | 133 | €140,000 | €140,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€341,979 | -€313,314 | +€28,665 | +8.4% |
| Amounts payable | 17/49 | €422,330 | €440,620 | +€18,290 | +4.3% |
| Amounts payable within one year | 42/48 | €422,330 | €440,620 | +€18,290 | +4.3% |
| Trade debts | 44 | €1,773 | €1,773 | = | 0.0% |
| Suppliers | 440/4 | €1,773 | €1,773 | = | 0.0% |
| Other amounts payable | 47/48 | €420,557 | €438,847 | +€18,290 | +4.3% |
| Non-recurring operating income | 76A | - | €52,403 | +€52,403 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €52,403 | €0 | -€52,403 | -100% |
| Other operating charges | 640/8 | €1,432 | €702 | -€730 | -51.0% |
| Gross operating margin | 9900 | -€4,918 | €49,960 | +€54,878 | |
| Operating profit (loss) | 9901 | -€58,753 | €49,258 | +€108,011 | |
| Financial income | 75/76B | €0 | €1 | +€0 | +62.5% |
| Recurring financial income | 75 | €0 | €1 | +€0 | +62.5% |
| Financial charges | 65/66B | €97 | €1,421 | +€1,324 | +1,359% |
| Recurring financial charges | 65 | €97 | €1,421 | +€1,324 | +1,359% |
| Profit (loss) for the period before taxes | 9903 | -€58,850 | €47,838 | +€106,688 | |
| Transfer from deferred taxes | 780 | €0 | - | = | |
| Income taxes | 67/77 | €35,523 | €19,173 | -€16,350 | -46.0% |
| Profit (loss) for the period | 9904 | -€94,373 | €28,665 | +€123,038 | |
| Transfer from tax-exempt reserves | 789 | €0 | - | = | |
| Profit (loss) for the period to be appropriated | 9905 | -€94,373 | €28,665 | +€123,038 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.