ANDRIES - DE BONDT: what changed
ANDRIES - DE BONDT
Largest movements
- Cash +€28,800
up €28,800 (+29.0%), from €99,418 to €128,218
mainly Net result for the year (+€21,735) and Depreciation (+€18,847)
- Tangible fixed assets -€17,568
down €17,568 (-24.1%), from €72,811 to €55,243
of which Leasing and similar rights: -€15,492
- Receivables within one year -€13,404
down €13,404 (-50.7%), from €26,427 to €13,023
of which Trade receivables: -€13,404
- Deferred charges and accrued income +€3,050
up €3,050 (+68.8%), from €4,436 to €7,486
- Reserves +€21,735
up €21,735 (+17.8%), from €122,276 to €144,010
- Debts after one year -€18,210
down €18,210 (-70.3%), from €25,895 to €7,685
- Other debts -€9,833
down €9,833 (-56.0%), from €17,544 to €7,711
- Tax, wage and social debts +€5,716
up €5,716 (+79.8%), from €7,165 to €12,881
of which Taxes: +€3,839
- Gross operating margin +€18,467
up €18,467 (+52.7%), from €35,064 to €53,531
- Taxes +€5,466
up €5,466 (+132%), from €4,146 to €9,611
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 | €203,129 | €204,008 | +€878 | +0.4% |
| Fixed assets | 21/28 | €72,848 | €55,280 | -€17,568 | -24.1% |
| Tangible fixed assets | 22/27 | €72,811 | €55,243 | -€17,568 | -24.1% |
| Plant, machinery and equipment | 23 | €913 | €918 | +€5 | +0.6% |
| Furniture and vehicles | 24 | €2,081 | €0 | -€2,081 | -100% |
| Leasing and similar rights | 25 | €69,817 | €54,325 | -€15,492 | -22.2% |
| Financial fixed assets | 28 | €37 | €37 | = | 0.0% |
| Current assets | 29/58 | €130,281 | €148,727 | +€18,446 | +14.2% |
| Amounts receivable within one year | 40/41 | €26,427 | €13,023 | -€13,404 | -50.7% |
| Trade receivables | 40 | €26,427 | €13,023 | -€13,404 | -50.7% |
| Other amounts receivable | 41 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €99,418 | €128,218 | +€28,800 | +29.0% |
| Deferred charges and accrued income | 490/1 | €4,436 | €7,486 | +€3,050 | +68.8% |
| Total equity and liabilities | 10/49 | €203,129 | €204,008 | +€878 | +0.4% |
| Equity | 10/15 | €128,481 | €150,216 | +€21,735 | +16.9% |
| Contributions | 10/11 | €6,205 | €6,205 | = | 0.0% |
| Reserves | 13 | €122,276 | €144,010 | +€21,735 | +17.8% |
| Distributable reserves | 133 | €122,276 | €144,010 | +€21,735 | +17.8% |
| Amounts payable | 17/49 | €74,648 | €53,792 | -€20,856 | -27.9% |
| Amounts payable after more than one year | 17 | €25,895 | €7,685 | -€18,210 | -70.3% |
| Financial debts | 170/4 | €25,895 | €7,685 | -€18,210 | -70.3% |
| Amounts payable within one year | 42/48 | €48,753 | €46,089 | -€2,664 | -5.5% |
| Current portion of amounts payable after more than one year | 42 | €17,884 | €18,210 | +€326 | +1.8% |
| Trade debts | 44 | €6,160 | €7,287 | +€1,127 | +18.3% |
| Suppliers | 440/4 | €6,160 | €7,287 | +€1,127 | +18.3% |
| Taxes, remuneration and social security | 45 | €7,165 | €12,881 | +€5,716 | +79.8% |
| Taxes | 450/3 | €7,165 | €11,004 | +€3,839 | +53.6% |
| Remuneration and social security | 454/9 | €0 | €1,877 | +€1,877 | |
| Other amounts payable | 47/48 | €17,544 | €7,711 | -€9,833 | -56.0% |
| Accrued charges and deferred income | 492/3 | - | €18 | +€18 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,534 | €18,847 | +€313 | +1.7% |
| Other operating charges | 640/8 | €3,074 | €2,866 | -€208 | -6.8% |
| Gross operating margin | 9900 | €35,064 | €53,531 | +€18,467 | +52.7% |
| Operating profit (loss) | 9901 | €13,455 | €31,817 | +€18,362 | +136% |
| Financial income | 75/76B | €73 | €563 | +€490 | +671% |
| Recurring financial income | 75 | €73 | €563 | +€490 | +671% |
| Financial charges | 65/66B | €1,355 | €1,034 | -€321 | -23.7% |
| Recurring financial charges | 65 | €1,355 | €1,034 | -€321 | -23.7% |
| Profit (loss) for the period before taxes | 9903 | €12,173 | €31,346 | +€19,173 | +157% |
| Income taxes | 67/77 | €4,146 | €9,611 | +€5,466 | +132% |
| Profit (loss) for the period | 9904 | €8,028 | €21,735 | +€13,707 | +171% |
| Profit (loss) for the period to be appropriated | 9905 | €8,028 | €21,735 | +€13,707 | +171% |
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 7 November 2026 via checked.be.