ANN EERENS BV: what changed
Two fiscal 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 EERENS BV
Largest movements
- Current investments +€320,238
new in 2025: €320,238
- Cash -€205,018
down €205,018 (-50.1%), from €409,271 to €204,253
mainly Current investments (-€320,238) and Contributions, distributions and other (-€40,000)
- Reserves +€118,047
up €118,047 (+28.8%), from €410,586 to €528,633
- Tax, wage and social debts +€15,520
up €15,520 (+102.8%), from €15,096 to €30,617
of which Taxes: +€15,424
- Other debts -€15,152
down €15,152 (-82.3%), from €18,414 to €3,262
- Gross operating margin +€37,383
up €37,383 (+16.9%), from €221,055 to €258,438
- Taxes +€13,070
up €13,070 (+22.8%), from €57,273 to €70,343
- Financial income -€6,224
down €6,224 (-88.2%), from €7,055 to €831
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 | €461,852 | €574,912 | +€113,060 | +24.5% |
| Fixed assets | 21/28 | €32,594 | €26,915 | -€5,679 | -17.4% |
| Tangible fixed assets | 22/27 | €32,594 | €26,915 | -€5,679 | -17.4% |
| Land and buildings | 22 | €12,895 | €10,906 | -€1,989 | -15.4% |
| Plant, machinery and equipment | 23 | €14,660 | €11,536 | -€3,124 | -21.3% |
| Furniture and vehicles | 24 | €5,039 | €4,473 | -€566 | -11.2% |
| Current assets | 29/58 | €429,258 | €547,997 | +€118,739 | +27.7% |
| Amounts receivable within one year | 40/41 | €18,144 | €21,614 | +€3,470 | +19.1% |
| Other amounts receivable | 41 | €18,144 | €21,614 | +€3,470 | +19.1% |
| Current investments | 50/53 | - | €320,238 | +€320,238 | |
| Cash at bank and in hand | 54/58 | €409,271 | €204,253 | -€205,018 | -50.1% |
| Deferred charges and accrued income | 490/1 | €1,843 | €1,892 | +€49 | +2.7% |
| Total equity and liabilities | 10/49 | €461,852 | €574,912 | +€113,060 | +24.5% |
| Equity | 10/15 | €426,790 | €541,033 | +€114,244 | +26.8% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €410,586 | €528,633 | +€118,047 | +28.8% |
| Distributable reserves | 133 | €410,586 | €528,633 | +€118,047 | +28.8% |
| Profit (loss) carried forward | 14 | €3,804 | - | -€3,804 | |
| Amounts payable | 17/49 | €35,063 | €33,879 | -€1,184 | -3.4% |
| Amounts payable within one year | 42/48 | €35,063 | €33,879 | -€1,184 | -3.4% |
| Trade debts | 44 | €1,552 | - | -€1,552 | |
| Suppliers | 440/4 | €1,552 | - | -€1,552 | |
| Taxes, remuneration and social security | 45 | €15,096 | €30,617 | +€15,520 | +102.8% |
| Taxes | 450/3 | €12,560 | €27,984 | +€15,424 | +122.8% |
| Remuneration and social security | 454/9 | €2,536 | €2,632 | +€96 | +3.8% |
| Other amounts payable | 47/48 | €18,414 | €3,262 | -€15,152 | -82.3% |
| Remuneration, social security and pensions | 62 | €22,603 | €21,545 | -€1,058 | -4.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,392 | €8,891 | +€2,499 | +39.1% |
| Other operating charges | 640/8 | €612 | €1,231 | +€619 | +101.2% |
| Gross operating margin | 9900 | €221,055 | €258,438 | +€37,383 | +16.9% |
| Operating profit (loss) | 9901 | €191,448 | €226,771 | +€35,322 | +18.5% |
| Financial income | 75/76B | €7,055 | €831 | -€6,224 | -88.2% |
| Recurring financial income | 75 | €7,055 | €831 | -€6,224 | -88.2% |
| Financial charges | 65/66B | €634 | €3,015 | +€2,381 | +375.3% |
| Recurring financial charges | 65 | €634 | €3,015 | +€2,381 | +375.3% |
| Profit (loss) for the period before taxes | 9903 | €197,869 | €224,587 | +€26,717 | +13.5% |
| Income taxes | 67/77 | €57,273 | €70,343 | +€13,070 | +22.8% |
| Profit (loss) for the period | 9904 | €140,596 | €154,244 | +€13,648 | +9.7% |
| Profit (loss) for the period to be appropriated | 9905 | €140,596 | €154,244 | +€13,648 | +9.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.