ANN DE VILDER: 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.
ANN DE VILDER
Largest movements
- Cash -€43,236
down €43,236 (-24.0%), from €180,102 to €136,867
mainly Other debts (-€28,885) and Contributions, distributions and other (-€23,160)
- Receivables within one year +€9,847
up €9,847 (+391%), from €2,521 to €12,369
of which Other amounts receivable: +€6,988
- Tangible fixed assets -€4,723
down €4,723 (-14.6%), from €32,401 to €27,678
of which Plant, machinery and equipment: -€3,061
- Deferred charges and accrued income +€2,485
up €2,485 (+282%), from €880 to €3,365
- Other debts -€28,885
down €28,885 (-96.7%), from €29,884 to €999
- Debts after one year -€6,634
down €6,634 (-45.1%), from €14,714 to €8,080
- Reserves +€5,940
up €5,940 (+4.1%), from €146,281 to €152,221
of which Distributable reserves: +€5,940
- Contributions -€5,200
down €5,200 (-83.9%), from €6,200 to €1,000
- Accrued charges and deferred income -€2,922
down €2,922 (-43.8%), from €6,669 to €3,747
- Gross operating margin +€6,890
up €6,890 (+17.1%), from €40,320 to €47,209
- Taxes +€1,587
up €1,587 (+20.8%), from €7,617 to €9,204
- Depreciation +€1,281
up €1,281 (+11.7%), from €10,986 to €12,267
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 | €216,164 | €180,538 | -€35,626 | -16.5% |
| Fixed assets | 21/28 | €32,661 | €27,938 | -€4,723 | -14.5% |
| Tangible fixed assets | 22/27 | €32,401 | €27,678 | -€4,723 | -14.6% |
| Plant, machinery and equipment | 23 | €6,903 | €3,843 | -€3,061 | -44.3% |
| Furniture and vehicles | 24 | €25,497 | €23,835 | -€1,662 | -6.5% |
| Financial fixed assets | 28 | €260 | €260 | = | 0.0% |
| Current assets | 29/58 | €183,504 | €152,601 | -€30,903 | -16.8% |
| Amounts receivable within one year | 40/41 | €2,521 | €12,369 | +€9,847 | +391% |
| Trade receivables | 40 | - | €2,860 | +€2,860 | |
| Other amounts receivable | 41 | €2,521 | €9,509 | +€6,988 | +277% |
| Cash at bank and in hand | 54/58 | €180,102 | €136,867 | -€43,236 | -24.0% |
| Deferred charges and accrued income | 490/1 | €880 | €3,365 | +€2,485 | +282% |
| Total equity and liabilities | 10/49 | €216,164 | €180,538 | -€35,626 | -16.5% |
| Equity | 10/15 | €152,509 | €153,260 | +€751 | +0.5% |
| Contributions | 10/11 | €6,200 | €1,000 | -€5,200 | -83.9% |
| Reserves | 13 | €146,281 | €152,221 | +€5,940 | +4.1% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €146,281 | €152,221 | +€5,940 | +4.1% |
| Profit (loss) carried forward | 14 | €28 | €39 | +€11 | +37.7% |
| Amounts payable | 17/49 | €63,655 | €27,279 | -€36,377 | -57.1% |
| Amounts payable after more than one year | 17 | €14,714 | €8,080 | -€6,634 | -45.1% |
| Financial debts | 170/4 | €14,714 | €8,080 | -€6,634 | -45.1% |
| Amounts payable within one year | 42/48 | €42,273 | €15,452 | -€26,821 | -63.4% |
| Current portion of amounts payable after more than one year | 42 | €6,375 | €6,634 | +€259 | +4.1% |
| Trade debts | 44 | €1,063 | €2,868 | +€1,805 | +170% |
| Suppliers | 440/4 | €1,063 | €2,868 | +€1,805 | +170% |
| Taxes, remuneration and social security | 45 | €4,950 | €4,950 | = | 0.0% |
| Taxes | 450/3 | €2,775 | €2,775 | = | 0.0% |
| Remuneration and social security | 454/9 | €2,175 | €2,175 | = | 0.0% |
| Other amounts payable | 47/48 | €29,884 | €999 | -€28,885 | -96.7% |
| Accrued charges and deferred income | 492/3 | €6,669 | €3,747 | -€2,922 | -43.8% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,986 | €12,267 | +€1,281 | +11.7% |
| Other operating charges | 640/8 | €1,126 | €1,326 | +€200 | +17.8% |
| Gross operating margin | 9900 | €40,320 | €47,209 | +€6,890 | +17.1% |
| Operating profit (loss) | 9901 | €28,208 | €33,617 | +€5,409 | +19.2% |
| Financial income | 75/76B | €486 | €463 | -€24 | -4.9% |
| Recurring financial income | 75 | €486 | €463 | -€24 | -4.9% |
| Financial charges | 65/66B | €1,218 | €965 | -€254 | -20.8% |
| Recurring financial charges | 65 | €1,218 | €965 | -€254 | -20.8% |
| Profit (loss) for the period before taxes | 9903 | €27,475 | €33,114 | +€5,639 | +20.5% |
| Income taxes | 67/77 | €7,617 | €9,204 | +€1,587 | +20.8% |
| Profit (loss) for the period | 9904 | €19,859 | €23,911 | +€4,052 | +20.4% |
| Profit (loss) for the period to be appropriated | 9905 | €19,859 | €23,911 | +€4,052 | +20.4% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.