De kip van Angèle: what changed
De kip van Angèle
Largest movements
- Cash -€12,529
down €12,529 (-45.6%), from €27,503 to €14,974
mainly Net result for the year (-€14,703) and Investment in fixed assets (net) (-€9,842)
- Receivables within one year -€12,129
down €12,129 (-65.3%), from €18,586 to €6,456
of which Trade receivables: -€18,346
- Tangible fixed assets -€5,097
down €5,097 (-9.0%), from €56,553 to €51,456
of which Furniture and vehicles: -€8,141
- Deferred charges and accrued income -€2,450
down €2,450 (-74.3%), from €3,299 to €849
- Reserves -€22,348
down €22,348 (-56.2%), from €39,740 to €17,392
of which Distributable reserves: -€20,488
- Trade debts -€9,282
down €9,282 (-82.3%), from €11,283 to €2,001
- Profit (loss) carried forward +€7,645
new in 2025: €7,645
- Debts after one year -€7,540
down €7,540 (-46.5%), from €16,215 to €8,675
- Tax, wage and social debts -€2,934
down €2,934 (-28.9%), from €10,159 to €7,225
- Gross operating margin -€35,417
down €35,417 (-90.9%), from €38,981 to €3,564
- Taxes -€6,864
down €6,864 (-98.4%), from €6,973 to €110
- Depreciation +€2,416
up €2,416 (+19.3%), from €12,523 to €14,939
- Other operating charges -€1,969
down €1,969 (-60.6%), from €3,250 to €1,281
- Financial charges -€1,748
down €1,748 (-47.4%), from €3,686 to €1,938
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 | €109,592 | €77,358 | -€32,233 | -29.4% |
| Fixed assets | 21/28 | €56,553 | €51,456 | -€5,097 | -9.0% |
| Tangible fixed assets | 22/27 | €56,553 | €51,456 | -€5,097 | -9.0% |
| Plant, machinery and equipment | 23 | €16,594 | €20,445 | +€3,851 | +23.2% |
| Furniture and vehicles | 24 | €33,540 | €25,399 | -€8,141 | -24.3% |
| Other tangible fixed assets | 26 | €6,418 | €5,612 | -€807 | -12.6% |
| Current assets | 29/58 | €53,039 | €25,902 | -€27,137 | -51.2% |
| Stocks and contracts in progress | 3 | €3,651 | €3,622 | -€29 | -0.8% |
| Stocks | 30/36 | €3,651 | €3,622 | -€29 | -0.8% |
| Amounts receivable within one year | 40/41 | €18,586 | €6,456 | -€12,129 | -65.3% |
| Trade receivables | 40 | €18,586 | €240 | -€18,346 | -98.7% |
| Other amounts receivable | 41 | - | €6,216 | +€6,216 | |
| Cash at bank and in hand | 54/58 | €27,503 | €14,974 | -€12,529 | -45.6% |
| Deferred charges and accrued income | 490/1 | €3,299 | €849 | -€2,450 | -74.3% |
| Total equity and liabilities | 10/49 | €109,592 | €77,358 | -€32,233 | -29.4% |
| Equity | 10/15 | €58,340 | €43,637 | -€14,703 | -25.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €39,740 | €17,392 | -€22,348 | -56.2% |
| Non-distributable reserves | 130/1 | €1,860 | - | -€1,860 | |
| Reserves not available under the articles | 1311 | €1,860 | - | -€1,860 | |
| Distributable reserves | 133 | €37,880 | €17,392 | -€20,488 | -54.1% |
| Profit (loss) carried forward | 14 | - | €7,645 | +€7,645 | |
| Amounts payable | 17/49 | €51,251 | €33,721 | -€17,530 | -34.2% |
| Amounts payable after more than one year | 17 | €16,215 | €8,675 | -€7,540 | -46.5% |
| Financial debts | 170/4 | €16,215 | €8,675 | -€7,540 | -46.5% |
| Amounts payable within one year | 42/48 | €35,036 | €25,047 | -€9,990 | -28.5% |
| Current portion of amounts payable after more than one year | 42 | €11,091 | €13,076 | +€1,985 | +17.9% |
| Trade debts | 44 | €11,283 | €2,001 | -€9,282 | -82.3% |
| Suppliers | 440/4 | €11,283 | €2,001 | -€9,282 | -82.3% |
| Taxes, remuneration and social security | 45 | €10,159 | €7,225 | -€2,934 | -28.9% |
| Taxes | 450/3 | €10,159 | €7,225 | -€2,934 | -28.9% |
| Other amounts payable | 47/48 | €2,504 | €2,745 | +€241 | +9.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,523 | €14,939 | +€2,416 | +19.3% |
| Other operating charges | 640/8 | €3,250 | €1,281 | -€1,969 | -60.6% |
| Gross operating margin | 9900 | €38,981 | €3,564 | -€35,417 | -90.9% |
| Operating profit (loss) | 9901 | €23,208 | -€12,655 | -€35,863 | |
| Financial charges | 65/66B | €3,686 | €1,938 | -€1,748 | -47.4% |
| Recurring financial charges | 65 | €3,686 | €1,938 | -€1,748 | -47.4% |
| Profit (loss) for the period before taxes | 9903 | €19,522 | -€14,594 | -€34,116 | |
| Income taxes | 67/77 | €6,973 | €110 | -€6,864 | -98.4% |
| Profit (loss) for the period | 9904 | €12,549 | -€14,703 | -€27,252 | |
| Profit (loss) for the period to be appropriated | 9905 | €12,549 | -€14,703 | -€27,252 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.