ARIANE VANDERLINDEN: what changed
What changed
ARIANE VANDERLINDEN
NACE 70.200, Business and other management consultancy
filed annual accounts (NBB)
Net result for the year
€166,363
2024 · €206,337-€39,975
Equity
€1.2m
2024 · €1.2m+€70,162
Cash
€346,895
2024 · €294,236+€52,659
Balance sheet total
€1.3m
2024 · €1.2m+€65,465
Largest movements
Assets
- Cash +€52,659
up €52,659 (+17.9%), from €294,236 to €346,895
mainly Net result for the year (+€166,363) and Depreciation (+€22,145)
- Tangible fixed assets +€23,408
up €23,408 (+36.9%), from €63,501 to €86,909
of which Furniture and vehicles: +€33,137
Equity and liabilities
- Reserves +€70,162
up €70,162 (+6.0%), from €1.2m to €1.2m
Income statement
- Gross operating margin -€38,383
down €38,383 (-13.3%), from €288,515 to €250,132
- Taxes -€14,751
down €14,751 (-15.9%), from €92,721 to €77,969
- Depreciation +€7,784
up €7,784 (+54.2%), from €14,362 to €22,145
- Financial income -€6,844
down €6,844 (-25.5%), from €26,820 to €19,976
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.
Result 2024
€206,337
Gross operating margin
-€38,383
Depreciation
-€7,784
Other operating charges
+€400
Financial income
-€6,844
Financial charges
-€2,115
Taxes
+€14,751
Result 2025
€166,363
raises the resultlowers the result
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.
From operations
+€188,373
Investment
-€39,416
Financing
-€96,297
Cash 2024
€294,236
From operations (derived)
+€188,373
Net result for the year
+€166,363
Depreciation
+€22,145
Smaller working-capital items
-€92
Deferred charges and accrued income
+€4,561
Trade debts
+€2,601
Tax, wage and social debts
-€8,180
Advances received
+€975
Investment (derived)
-€39,416
Investment in fixed assets (net)
-€45,553
Current investments
+€6,136
Financing
-€96,297
Short-term financial debts
-€97
Contributions, distributions and other
-€96,200
Cash 2025
€346,895
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,233,001 | €1,298,466 | +€65,465 | +5.3% |
| Fixed assets | 21/28 | €63,501 | €86,909 | +€23,408 | +36.9% |
| Tangible fixed assets | 22/27 | €63,501 | €86,909 | +€23,408 | +36.9% |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Furniture and vehicles | 24 | €3,788 | €36,925 | +€33,137 | +875% |
| Other tangible fixed assets | 26 | €59,713 | €49,984 | -€9,730 | -16.3% |
| Current assets | 29/58 | €1,169,500 | €1,211,558 | +€42,058 | +3.6% |
| Amounts receivable within one year | 40/41 | €18,457 | €18,553 | +€96 | +0.5% |
| Trade receivables | 40 | €18,453 | €18,518 | +€66 | +0.4% |
| Other amounts receivable | 41 | €4 | €34 | +€30 | +673% |
| Current investments | 50/53 | €850,000 | €843,864 | -€6,136 | -0.7% |
| Cash at bank and in hand | 54/58 | €294,236 | €346,895 | +€52,659 | +17.9% |
| Deferred charges and accrued income | 490/1 | €6,807 | €2,246 | -€4,561 | -67.0% |
| Total equity and liabilities | 10/49 | €1,233,001 | €1,298,466 | +€65,465 | +5.3% |
| Equity | 10/15 | €1,175,310 | €1,245,472 | +€70,162 | +6.0% |
| Reserves | 13 | €1,175,310 | €1,245,472 | +€70,162 | +6.0% |
| Distributable reserves | 133 | €1,175,310 | €1,245,472 | +€70,162 | +6.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €57,691 | €52,994 | -€4,697 | -8.1% |
| Amounts payable within one year | 42/48 | €57,691 | €52,994 | -€4,697 | -8.1% |
| Financial debts | 43 | €98 | €1 | -€97 | -99.0% |
| Credit institutions | 430/8 | €98 | €1 | -€97 | -99.0% |
| Trade debts | 44 | €3,120 | €5,721 | +€2,601 | +83.4% |
| Suppliers | 440/4 | €3,120 | €5,721 | +€2,601 | +83.4% |
| Advances received on contracts in progress | 46 | - | €975 | +€975 | |
| Taxes, remuneration and social security | 45 | €53,192 | €45,012 | -€8,180 | -15.4% |
| Taxes | 450/3 | €50,327 | €42,147 | -€8,180 | -16.3% |
| Remuneration and social security | 454/9 | €2,865 | €2,866 | +€1 | 0.0% |
| Other amounts payable | 47/48 | €1,281 | €1,285 | +€4 | +0.3% |
| Non-recurring operating income | 76A | - | €9,050 | +€9,050 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,362 | €22,145 | +€7,784 | +54.2% |
| Other operating charges | 640/8 | €1,777 | €1,377 | -€400 | -22.5% |
| Gross operating margin | 9900 | €288,515 | €250,132 | -€38,383 | -13.3% |
| Operating profit (loss) | 9901 | €272,376 | €226,609 | -€45,767 | -16.8% |
| Financial income | 75/76B | €26,820 | €19,976 | -€6,844 | -25.5% |
| Recurring financial income | 75 | €26,820 | €19,976 | -€6,844 | -25.5% |
| Financial charges | 65/66B | €138 | €2,253 | +€2,115 | +1,531% |
| Recurring financial charges | 65 | €138 | €2,253 | +€2,115 | +1,531% |
| Profit (loss) for the period before taxes | 9903 | €299,058 | €244,332 | -€54,726 | -18.3% |
| Income taxes | 67/77 | €92,721 | €77,969 | -€14,751 | -15.9% |
| Profit (loss) for the period | 9904 | €206,337 | €166,363 | -€39,975 | -19.4% |
| Profit (loss) for the period to be appropriated | 9905 | €206,337 | €166,363 | -€39,975 | -19.4% |
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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 4 November 2026 via checked.be.