AU-DEDANS: 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.
AU-DEDANS
Largest movements
- Current investments +€33,335
up €33,335 (+200.0%), from €16,667 to €50,002
- Cash -€21,971
down €21,971 (-18.9%), from €116,003 to €94,032
mainly Current investments (-€33,335) and Investment in fixed assets (net) (-€30,230)
- Tangible fixed assets +€19,931
up €19,931 (+5.3%), from €377,585 to €397,516
of which Furniture and vehicles: +€25,467
- Receivables within one year +€7,447
up €7,447 (+13.6%), from €54,625 to €62,072
of which Trade receivables: +€4,173
- Reserves +€63,905
up €63,905 (+41.5%), from €154,092 to €217,998
of which Distributable reserves: +€42,855
- Other debts -€22,256
down €22,256 (-16.7%), from €133,502 to €111,246
- Debts after one year -€15,500
down €15,500 (-10.8%), from €143,014 to €127,513
- Trade debts -€14,797
down €14,797 (-33.4%), from €44,262 to €29,466
- Accrued charges and deferred income +€10,016
up €10,016 (+247.2%), from €4,053 to €14,069
- Gross operating margin +€16,135
up €16,135 (+17.1%), from €94,155 to €110,290
- Taxes +€7,759
up €7,759 (+35.4%), from €21,887 to €29,646
- Depreciation +€2,773
up €2,773 (+36.8%), from €7,527 to €10,299
- Financial income -€2,595
down €2,595 (-37.8%), from €6,874 to €4,279
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 | €573,758 | €607,559 | +€33,801 | +5.9% |
| Fixed assets | 21/28 | €377,585 | €397,516 | +€19,931 | +5.3% |
| Tangible fixed assets | 22/27 | €377,585 | €397,516 | +€19,931 | +5.3% |
| Land and buildings | 22 | €376,988 | €370,354 | -€6,634 | -1.8% |
| Plant, machinery and equipment | 23 | - | €1,097 | +€1,097 | |
| Furniture and vehicles | 24 | €597 | €26,064 | +€25,467 | +4265.7% |
| Financial fixed assets | 28 | €0 | - | = | |
| Current assets | 29/58 | €196,173 | €210,043 | +€13,870 | +7.1% |
| Stocks and contracts in progress | 3 | €3,209 | €1,300 | -€1,909 | -59.5% |
| Stocks | 30/36 | €3,209 | €1,300 | -€1,909 | -59.5% |
| Amounts receivable within one year | 40/41 | €54,625 | €62,072 | +€7,447 | +13.6% |
| Trade receivables | 40 | €27,761 | €31,934 | +€4,173 | +15.0% |
| Other amounts receivable | 41 | €26,864 | €30,138 | +€3,274 | +12.2% |
| Current investments | 50/53 | €16,667 | €50,002 | +€33,335 | +200.0% |
| Cash at bank and in hand | 54/58 | €116,003 | €94,032 | -€21,971 | -18.9% |
| Deferred charges and accrued income | 490/1 | €5,669 | €2,637 | -€3,032 | -53.5% |
| Total equity and liabilities | 10/49 | €573,758 | €607,559 | +€33,801 | +5.9% |
| Equity | 10/15 | €204,092 | €267,998 | +€63,905 | +31.3% |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Reserves | 13 | €154,092 | €217,998 | +€63,905 | +41.5% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Tax-exempt reserves | 132 | €42,100 | €63,150 | +€21,050 | +50.0% |
| Distributable reserves | 133 | €111,992 | €154,848 | +€42,855 | +38.3% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €369,665 | €339,561 | -€30,104 | -8.1% |
| Amounts payable after more than one year | 17 | €143,014 | €127,513 | -€15,500 | -10.8% |
| Financial debts | 170/4 | €143,014 | €127,513 | -€15,500 | -10.8% |
| Amounts payable within one year | 42/48 | €222,599 | €197,979 | -€24,620 | -11.1% |
| Current portion of amounts payable after more than one year | 42 | €30,537 | €37,378 | +€6,841 | +22.4% |
| Trade debts | 44 | €44,262 | €29,466 | -€14,797 | -33.4% |
| Suppliers | 440/4 | €44,262 | €29,466 | -€14,797 | -33.4% |
| Taxes, remuneration and social security | 45 | €14,298 | €19,889 | +€5,591 | +39.1% |
| Taxes | 450/3 | €14,298 | €19,889 | +€5,591 | +39.1% |
| Other amounts payable | 47/48 | €133,502 | €111,246 | -€22,256 | -16.7% |
| Accrued charges and deferred income | 492/3 | €4,053 | €14,069 | +€10,016 | +247.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,527 | €10,299 | +€2,773 | +36.8% |
| Other operating charges | 640/8 | €2,258 | €2,059 | -€199 | -8.8% |
| Gross operating margin | 9900 | €94,155 | €110,290 | +€16,135 | +17.1% |
| Operating profit (loss) | 9901 | €84,370 | €97,932 | +€13,561 | +16.1% |
| Financial income | 75/76B | €6,874 | €4,279 | -€2,595 | -37.8% |
| Recurring financial income | 75 | €6,874 | €4,279 | -€2,595 | -37.8% |
| Financial charges | 65/66B | €9,383 | €8,659 | -€724 | -7.7% |
| Recurring financial charges | 65 | €9,383 | €8,659 | -€724 | -7.7% |
| Profit (loss) for the period before taxes | 9903 | €81,861 | €93,551 | +€11,690 | +14.3% |
| Income taxes | 67/77 | €21,887 | €29,646 | +€7,759 | +35.4% |
| Profit (loss) for the period | 9904 | €59,974 | €63,905 | +€3,931 | +6.6% |
| Transfer to tax-exempt reserves | 689 | €42,100 | €21,050 | -€21,050 | -50.0% |
| Profit (loss) for the period to be appropriated | 9905 | €17,874 | €42,855 | +€24,981 | +139.8% |
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 12 October 2026 via checked.be.