ANNELEEN DECROOS BVBA: 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.
ANNELEEN DECROOS BVBA
Largest movements
- Receivables after one year -€77,000
no longer reported in 2025 (was €77,000)
- Tangible fixed assets -€30,424
down €30,424 (-30.1%), from €101,212 to €70,788
of which Land and buildings: -€16,144
- Receivables within one year +€20,512
up €20,512 (+6.7%), from €303,973 to €324,485
of which Other amounts receivable: +€20,661
- Debts after one year -€102,442
down €102,442 (-54.4%), from €188,293 to €85,851
- Tax, wage and social debts +€10,000
new in 2025: €10,000
- Gross operating margin +€2,674
up €2,674 (+7.4%), from €36,022 to €38,696
- Financial charges -€1,436
down €1,436 (-19.3%), from €7,426 to €5,990
- Financial income -€1,056
down €1,056 (-15.0%), from €7,039 to €5,983
- Taxes +€725
up €725 (+83.5%), from €869 to €1,594
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 | €586,862 | €494,096 | -€92,767 | -15.8% |
| Fixed assets | 21/28 | €101,212 | €70,788 | -€30,424 | -30.1% |
| Tangible fixed assets | 22/27 | €101,212 | €70,788 | -€30,424 | -30.1% |
| Land and buildings | 22 | €61,385 | €45,241 | -€16,144 | -26.3% |
| Furniture and vehicles | 24 | €39,828 | €25,548 | -€14,280 | -35.9% |
| Current assets | 29/58 | €485,650 | €423,307 | -€62,343 | -12.8% |
| Amounts receivable after more than one year | 29 | €77,000 | - | -€77,000 | |
| Other amounts receivable | 291 | €77,000 | - | -€77,000 | |
| Amounts receivable within one year | 40/41 | €303,973 | €324,485 | +€20,512 | +6.7% |
| Trade receivables | 40 | €149 | - | -€149 | |
| Other amounts receivable | 41 | €303,824 | €324,485 | +€20,661 | +6.8% |
| Cash at bank and in hand | 54/58 | €101,560 | €95,959 | -€5,601 | -5.5% |
| Deferred charges and accrued income | 490/1 | €3,117 | €2,863 | -€254 | -8.1% |
| Total equity and liabilities | 10/49 | €586,862 | €494,096 | -€92,767 | -15.8% |
| Equity | 10/15 | €360,093 | €364,461 | +€4,367 | +1.2% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €259,360 | €259,360 | = | 0.0% |
| 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 | €257,500 | €257,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €88,333 | €92,701 | +€4,367 | +4.9% |
| Amounts payable | 17/49 | €226,769 | €129,635 | -€97,134 | -42.8% |
| Amounts payable after more than one year | 17 | €188,293 | €85,851 | -€102,442 | -54.4% |
| Financial debts | 170/4 | €188,293 | €85,851 | -€102,442 | -54.4% |
| Amounts payable within one year | 42/48 | €38,476 | €43,784 | +€5,309 | +13.8% |
| Current portion of amounts payable after more than one year | 42 | €38,393 | €33,290 | -€5,104 | -13.3% |
| Trade debts | 44 | €82 | €495 | +€412 | +500% |
| Suppliers | 440/4 | €82 | €495 | +€412 | +500% |
| Taxes, remuneration and social security | 45 | - | €10,000 | +€10,000 | |
| Remuneration and social security | 454/9 | - | €10,000 | +€10,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €30,171 | €30,424 | +€253 | +0.8% |
| Other operating charges | 640/8 | €2,393 | €2,304 | -€89 | -3.7% |
| Gross operating margin | 9900 | €36,022 | €38,696 | +€2,674 | +7.4% |
| Operating profit (loss) | 9901 | €3,458 | €5,967 | +€2,510 | +72.6% |
| Financial income | 75/76B | €7,039 | €5,983 | -€1,056 | -15.0% |
| Recurring financial income | 75 | €7,039 | €5,983 | -€1,056 | -15.0% |
| Financial charges | 65/66B | €7,426 | €5,990 | -€1,436 | -19.3% |
| Recurring financial charges | 65 | €7,426 | €5,990 | -€1,436 | -19.3% |
| Profit (loss) for the period before taxes | 9903 | €3,071 | €5,961 | +€2,890 | +94.1% |
| Income taxes | 67/77 | €869 | €1,594 | +€725 | +83.5% |
| Profit (loss) for the period | 9904 | €2,202 | €4,367 | +€2,165 | +98.3% |
| Profit (loss) for the period to be appropriated | 9905 | €2,202 | €4,367 | +€2,165 | +98.3% |
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 31 October 2026 via checked.be.