Astrid Delanghe: 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.
Astrid Delanghe
Largest movements
- Cash +€60,065
up €60,065 (+43.8%), from €137,075 to €197,140
mainly Net result for the year (+€58,085) and Tax, wage and social debts (+€2,899)
- Reserves +€58,085
up €58,085 (+58.5%), from €99,372 to €157,457
- Tax, wage and social debts +€2,899
up €2,899 (+13.6%), from €21,285 to €24,184
of which Taxes: +€2,899
- Gross operating margin +€6,392
up €6,392 (+9.3%), from €68,866 to €75,258
- Taxes +€1,315
up €1,315 (+9.0%), from €14,624 to €15,939
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 | €137,470 | €199,359 | +€61,889 | +45.0% |
| Fixed assets | 21/28 | - | €715 | +€715 | |
| Tangible fixed assets | 22/27 | - | €715 | +€715 | |
| Furniture and vehicles | 24 | - | €715 | +€715 | |
| Current assets | 29/58 | €137,470 | €198,643 | +€61,173 | +44.5% |
| Amounts receivable within one year | 40/41 | €207 | €519 | +€313 | +151% |
| Other amounts receivable | 41 | €207 | €519 | +€313 | +151% |
| Cash at bank and in hand | 54/58 | €137,075 | €197,140 | +€60,065 | +43.8% |
| Deferred charges and accrued income | 490/1 | €189 | €984 | +€795 | +421% |
| Total equity and liabilities | 10/49 | €137,470 | €199,359 | +€61,889 | +45.0% |
| Equity | 10/15 | €114,372 | €172,457 | +€58,085 | +50.8% |
| Contributions | 10/11 | €15,000 | €15,000 | = | 0.0% |
| Reserves | 13 | €99,372 | €157,457 | +€58,085 | +58.5% |
| Distributable reserves | 133 | €99,372 | €157,457 | +€58,085 | +58.5% |
| Amounts payable | 17/49 | €23,099 | €26,902 | +€3,803 | +16.5% |
| Amounts payable within one year | 42/48 | €23,032 | €26,902 | +€3,870 | +16.8% |
| Trade debts | 44 | €1,747 | €2,718 | +€971 | +55.6% |
| Suppliers | 440/4 | €1,747 | €2,718 | +€971 | +55.6% |
| Taxes, remuneration and social security | 45 | €21,285 | €24,184 | +€2,899 | +13.6% |
| Taxes | 450/3 | €21,285 | €24,184 | +€2,899 | +13.6% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €0 | - | = | |
| Accrued charges and deferred income | 492/3 | €67 | €0 | -€67 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €0 | €328 | +€328 | |
| Other operating charges | 640/8 | €1,409 | €1,073 | -€336 | -23.8% |
| Gross operating margin | 9900 | €68,866 | €75,258 | +€6,392 | +9.3% |
| Operating profit (loss) | 9901 | €67,457 | €73,857 | +€6,400 | +9.5% |
| Financial income | 75/76B | €334 | €746 | +€412 | +123% |
| Recurring financial income | 75 | €334 | €746 | +€412 | +123% |
| Financial charges | 65/66B | €679 | €578 | -€101 | -14.9% |
| Recurring financial charges | 65 | €679 | €578 | -€101 | -14.9% |
| Profit (loss) for the period before taxes | 9903 | €67,111 | €74,024 | +€6,913 | +10.3% |
| Income taxes | 67/77 | €14,624 | €15,939 | +€1,315 | +9.0% |
| Profit (loss) for the period | 9904 | €52,487 | €58,085 | +€5,598 | +10.7% |
| Profit (loss) for the period to be appropriated | 9905 | €52,487 | €58,085 | +€5,598 | +10.7% |
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 28 October 2026 via checked.be.