ANN DERIDDER: 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 DERIDDER
Largest movements
- Cash +€13,320
up €13,320 (+18.6%), from €71,708 to €85,028
mainly Net result for the year (+€24,621) and Tax, wage and social debts (+€2,147)
- Receivables within one year -€1,601
down €1,601 (-100.0%), from €1,601 to €0
- Deferred charges and accrued income -€1,181
down €1,181 (-12.4%), from €9,509 to €8,327
- Reserves +€24,621
up €24,621 (+104.5%), from €23,567 to €48,187
of which Distributable reserves: +€24,621
- Other debts -€12,419
down €12,419 (-72.1%), from €17,231 to €4,811
- Tax, wage and social debts +€2,147
up €2,147 (+6.9%), from €31,218 to €33,365
of which Taxes: +€1,147
- Accrued charges and deferred income -€1,601
down €1,601 (-100.0%), from €1,601 to €0
- Trade debts -€1,387
down €1,387 (-39.9%), from €3,474 to €2,087
- Gross operating margin +€9,371
up €9,371 (+28.9%), from €32,459 to €41,831
- Taxes +€4,557
up €4,557 (+42.1%), from €10,823 to €15,381
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.
Cash bridge derived
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 | €83,291 | €94,651 | +€11,360 | +13.6% |
| Fixed assets | 21/28 | €473 | €1,295 | +€823 | +173.9% |
| Tangible fixed assets | 22/27 | €473 | €1,295 | +€823 | +173.9% |
| Plant, machinery and equipment | 23 | €0 | €1,295 | +€1,295 | |
| Furniture and vehicles | 24 | €473 | €0 | -€473 | -100.0% |
| Current assets | 29/58 | €82,818 | €93,355 | +€10,538 | +12.7% |
| Amounts receivable within one year | 40/41 | €1,601 | €0 | -€1,601 | -100.0% |
| Trade receivables | 40 | €1,601 | €0 | -€1,601 | -100.0% |
| Cash at bank and in hand | 54/58 | €71,708 | €85,028 | +€13,320 | +18.6% |
| Deferred charges and accrued income | 490/1 | €9,509 | €8,327 | -€1,181 | -12.4% |
| Total equity and liabilities | 10/49 | €83,291 | €94,651 | +€11,360 | +13.6% |
| Equity | 10/15 | €29,767 | €54,387 | +€24,621 | +82.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €23,567 | €48,187 | +€24,621 | +104.5% |
| 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 | €21,707 | €46,327 | +€24,621 | +113.4% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €53,524 | €40,264 | -€13,260 | -24.8% |
| Amounts payable within one year | 42/48 | €51,923 | €40,264 | -€11,659 | -22.5% |
| Trade debts | 44 | €3,474 | €2,087 | -€1,387 | -39.9% |
| Suppliers | 440/4 | €3,474 | €2,087 | -€1,387 | -39.9% |
| Taxes, remuneration and social security | 45 | €31,218 | €33,365 | +€2,147 | +6.9% |
| Taxes | 450/3 | €15,218 | €16,365 | +€1,147 | +7.5% |
| Remuneration and social security | 454/9 | €16,000 | €17,000 | +€1,000 | +6.3% |
| Other amounts payable | 47/48 | €17,231 | €4,811 | -€12,419 | -72.1% |
| Accrued charges and deferred income | 492/3 | €1,601 | €0 | -€1,601 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €936 | €825 | -€110 | -11.8% |
| Other operating charges | 640/8 | €451 | €465 | +€14 | +3.2% |
| Gross operating margin | 9900 | €32,459 | €41,831 | +€9,371 | +28.9% |
| Operating profit (loss) | 9901 | €31,073 | €40,540 | +€9,467 | +30.5% |
| Financial income | 75/76B | €1 | €0 | -€1 | -100.0% |
| Recurring financial income | 75 | €1 | €0 | -€1 | -100.0% |
| Financial charges | 65/66B | €175 | €539 | +€364 | +208.4% |
| Recurring financial charges | 65 | €175 | €539 | +€364 | +208.4% |
| Profit (loss) for the period before taxes | 9903 | €30,899 | €40,001 | +€9,102 | +29.5% |
| Income taxes | 67/77 | €10,823 | €15,381 | +€4,557 | +42.1% |
| Profit (loss) for the period | 9904 | €20,076 | €24,621 | +€4,545 | +22.6% |
| Profit (loss) for the period to be appropriated | 9905 | €20,076 | €24,621 | +€4,545 | +22.6% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.