ANDRE-PIERRE ANDRE-DUMONT SPRL: 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.
ANDRE-PIERRE ANDRE-DUMONT SPRL
Largest movements
- Receivables within one year +€151,035
up €151,035 (+113%), from €133,591 to €284,626
of which Trade receivables: +€89,535
- Current investments -€28,652
down €28,652 (-10.5%), from €271,842 to €243,190
- Cash +€18,528
up €18,528 (+24.2%), from €76,466 to €94,993
mainly Net result for the year (+€240,811) and Tax, wage and social debts (+€42,412)
- Reserves +€129,500
up €129,500 (+28.7%), from €450,935 to €580,435
of which Distributable reserves: +€129,500
- Tax, wage and social debts +€42,412
up €42,412 (+130%), from €32,511 to €74,923
of which Taxes: +€44,912
- Other debts -€30,178
down €30,178 (-55.4%), from €54,454 to €24,276
- Gross operating margin +€134,058
up €134,058 (+99.0%), from €135,355 to €269,412
- Financial income +€66,114
up €66,114 (+2,613%), from €2,531 to €68,644
- Taxes +€52,827
up €52,827 (+143%), from €36,950 to €89,778
- Financial charges +€2,880
up €2,880 (+96.2%), from €2,993 to €5,873
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 | €556,870 | €699,627 | +€142,758 | +25.6% |
| Fixed assets | 21/28 | €23,232 | €23,000 | -€232 | -1.0% |
| Tangible fixed assets | 22/27 | €232 | - | -€232 | |
| Furniture and vehicles | 24 | €232 | - | -€232 | |
| Financial fixed assets | 28 | €23,000 | €23,000 | = | 0.0% |
| Current assets | 29/58 | €533,638 | €676,627 | +€142,990 | +26.8% |
| Amounts receivable after more than one year | 29 | €50,200 | €50,200 | = | 0.0% |
| Trade receivables | 290 | €50,200 | €50,200 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €133,591 | €284,626 | +€151,035 | +113% |
| Trade receivables | 40 | €133,591 | €223,126 | +€89,535 | +67.0% |
| Other amounts receivable | 41 | - | €61,500 | +€61,500 | |
| Current investments | 50/53 | €271,842 | €243,190 | -€28,652 | -10.5% |
| Cash at bank and in hand | 54/58 | €76,466 | €94,993 | +€18,528 | +24.2% |
| Deferred charges and accrued income | 490/1 | €1,539 | €3,618 | +€2,079 | +135% |
| Total equity and liabilities | 10/49 | €556,870 | €699,627 | +€142,758 | +25.6% |
| Equity | 10/15 | €465,391 | €594,902 | +€129,511 | +27.8% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €450,935 | €580,435 | +€129,500 | +28.7% |
| 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 | €449,075 | €578,575 | +€129,500 | +28.8% |
| Profit (loss) carried forward | 14 | €2,056 | €2,067 | +€11 | +0.5% |
| Amounts payable | 17/49 | €91,479 | €104,726 | +€13,247 | +14.5% |
| Amounts payable within one year | 42/48 | €90,854 | €101,569 | +€10,715 | +11.8% |
| Trade debts | 44 | €3,889 | €2,370 | -€1,520 | -39.1% |
| Suppliers | 440/4 | €3,889 | €2,370 | -€1,520 | -39.1% |
| Taxes, remuneration and social security | 45 | €32,511 | €74,923 | +€42,412 | +130% |
| Taxes | 450/3 | €30,011 | €74,923 | +€44,912 | +150% |
| Remuneration and social security | 454/9 | €2,500 | - | -€2,500 | |
| Other amounts payable | 47/48 | €54,454 | €24,276 | -€30,178 | -55.4% |
| Accrued charges and deferred income | 492/3 | €625 | €3,157 | +€2,532 | +405% |
| Non-recurring operating income | 76A | €11,157 | - | -€11,157 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €580 | €232 | -€348 | -60.0% |
| Other operating charges | 640/8 | €2,504 | €1,363 | -€1,140 | -45.6% |
| Gross operating margin | 9900 | €135,355 | €269,412 | +€134,058 | +99.0% |
| Operating profit (loss) | 9901 | €132,272 | €267,817 | +€135,546 | +102% |
| Financial income | 75/76B | €2,531 | €68,644 | +€66,114 | +2,613% |
| Recurring financial income | 75 | €2,531 | €68,644 | +€66,114 | +2,613% |
| Financial charges | 65/66B | €2,993 | €5,873 | +€2,880 | +96.2% |
| Recurring financial charges | 65 | €2,993 | €5,873 | +€2,880 | +96.2% |
| Profit (loss) for the period before taxes | 9903 | €131,809 | €330,588 | +€198,779 | +151% |
| Income taxes | 67/77 | €36,950 | €89,778 | +€52,827 | +143% |
| Profit (loss) for the period | 9904 | €94,859 | €240,811 | +€145,952 | +154% |
| Profit (loss) for the period to be appropriated | 9905 | €94,859 | €240,811 | +€145,952 | +154% |
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 23 October 2026 via checked.be.