DE CEUSTER ANN BEDRIJFSREVISOR: what changed
DE CEUSTER ANN BEDRIJFSREVISOR
Largest movements
- Cash +€66,168
up €66,168 (+22.2%), from €298,624 to €364,792
mainly Net result for the year (+€30,346) and Receivables within one year (+€16,068)
- Receivables within one year -€16,068
no longer reported in 2025 (was €16,068)
- Tangible fixed assets -€10,842
down €10,842 (-33.3%), from €32,525 to €21,683
- Profit (loss) carried forward +€30,346
up €30,346 (+28.8%), from €105,226 to €135,572
- Other debts +€10,900
up €10,900 (+5.9%), from €185,069 to €195,969
- Gross operating margin +€23,883
up €23,883 (+90.4%), from €26,415 to €50,298
- Depreciation -€949
down €949 (-8.0%), from €11,790 to €10,842
- Taxes +€782
up €782 (+58.5%), from €1,337 to €2,118
- Financial income +€751
up €751 (+136%), from €552 to €1,303
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €347,217 | €386,476 | +€39,259 | +11.3% |
| Fixed assets | 21/28 | €32,525 | €21,683 | -€10,842 | -33.3% |
| Tangible fixed assets | 22/27 | €32,525 | €21,683 | -€10,842 | -33.3% |
| Furniture and vehicles | 24 | €32,525 | €21,683 | -€10,842 | -33.3% |
| Current assets | 29/58 | €314,692 | €364,792 | +€50,101 | +15.9% |
| Amounts receivable within one year | 40/41 | €16,068 | - | -€16,068 | |
| Trade receivables | 40 | €16,068 | - | -€16,068 | |
| Cash at bank and in hand | 54/58 | €298,624 | €364,792 | +€66,168 | +22.2% |
| Total equity and liabilities | 10/49 | €347,217 | €386,476 | +€39,259 | +11.3% |
| Equity | 10/15 | €119,486 | €149,832 | +€30,346 | +25.4% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 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% |
| Profit (loss) carried forward | 14 | €105,226 | €135,572 | +€30,346 | +28.8% |
| Amounts payable | 17/49 | €227,730 | €236,644 | +€8,913 | +3.9% |
| Amounts payable within one year | 42/48 | €227,730 | €236,644 | +€8,913 | +3.9% |
| Trade debts | 44 | €194 | €253 | +€58 | +30.1% |
| Suppliers | 440/4 | €194 | €253 | +€58 | +30.1% |
| Taxes, remuneration and social security | 45 | €42,467 | €40,422 | -€2,045 | -4.8% |
| Taxes | 450/3 | €42,467 | €40,422 | -€2,045 | -4.8% |
| Other amounts payable | 47/48 | €185,069 | €195,969 | +€10,900 | +5.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,790 | €10,842 | -€949 | -8.0% |
| Other operating charges | 640/8 | €388 | €120 | -€268 | -69.1% |
| Gross operating margin | 9900 | €26,415 | €50,298 | +€23,883 | +90.4% |
| Operating profit (loss) | 9901 | €14,237 | €39,336 | +€25,099 | +176% |
| Financial income | 75/76B | €552 | €1,303 | +€751 | +136% |
| Recurring financial income | 75 | €552 | €1,303 | +€751 | +136% |
| Financial charges | 65/66B | €8,208 | €8,174 | -€34 | -0.4% |
| Recurring financial charges | 65 | €8,208 | €8,174 | -€34 | -0.4% |
| Profit (loss) for the period before taxes | 9903 | €6,580 | €32,464 | +€25,884 | +393% |
| Income taxes | 67/77 | €1,337 | €2,118 | +€782 | +58.5% |
| Profit (loss) for the period | 9904 | €5,243 | €30,346 | +€25,102 | +479% |
| Profit (loss) for the period to be appropriated | 9905 | €5,243 | €30,346 | +€25,102 | +479% |
Next steps
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 2 November 2026 via checked.be.