DE WEVER ANDY: what changed
What changed
DE WEVER ANDY
NACE 43.221, Plumbing work
filed annual accounts (NBB)
Net result for the year
€27,238
2024 · €524+€26,713
Equity
€37,807
2024 · €12,235+€25,572
Cash
€19,171
2024 · €583+€18,588
Balance sheet total
€233,626
2024 · €161,848+€71,778
Largest movements
Assets
- Receivables within one year +€55,521
up €55,521 (+313%), from €17,735 to €73,257
of which Trade receivables: +€41,508
- Cash +€18,588
up €18,588 (+3,187%), from €583 to €19,171
mainly Trade debts (+€46,340) and Net result for the year (+€27,238)
- Deferred charges and accrued income -€4,602
down €4,602 (-45.9%), from €10,022 to €5,419
Equity and liabilities
- Trade debts +€46,340
up €46,340 (+109%), from €42,451 to €88,791
- Reserves +€25,572
up €25,572 (+1,375%), from €1,860 to €27,432
- Tax, wage and social debts +€10,669
new in 2025: €10,669
- Debts after one year -€8,551
down €8,551 (-10.6%), from €80,830 to €72,279
- Advances received -€4,985
down €4,985 (-35.7%), from €13,950 to €8,965
Income statement
- Gross operating margin +€36,892
up €36,892 (+248%), from €14,876 to €51,768
- Taxes +€10,818
up €10,818 (+380%), from €2,850 to €13,669
- Financial charges -€1,358
down €1,358 (-33.0%), from €4,122 to €2,763
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
€524
Gross operating margin
+€36,892
Depreciation
-€318
Other operating charges
-€184
Financial income
-€217
Financial charges
+€1,358
Taxes
-€10,818
Result 2025
€27,238
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
+€35,479
Investment
-€5,729
Financing
-€11,162
Cash 2024
€583
From operations (derived)
+€35,479
Net result for the year
+€27,238
Depreciation
+€5,684
Stocks and contracts
-€2,226
Receivables within one year
-€55,521
Deferred charges and accrued income
+€4,602
Trade debts
+€46,340
Tax, wage and social debts
+€10,669
Advances received
-€4,985
Other debts
+€3,503
Accrued charges and deferred income
+€176
Investment (derived)
-€5,729
Investment in fixed assets (net)
-€5,729
Financing
-€11,162
Debts after one year
-€8,551
Current portion of long-term debt
+€103
Short-term financial debts
-€1,048
Contributions, distributions and other
-€1,666
Cash 2025
€19,171
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €161,848 | €233,626 | +€71,778 | +44.3% |
| Fixed assets | 21/28 | €114,540 | €114,584 | +€44 | 0.0% |
| Tangible fixed assets | 22/27 | €114,265 | €114,309 | +€44 | 0.0% |
| Land and buildings | 22 | €112,991 | €108,418 | -€4,573 | -4.0% |
| Furniture and vehicles | 24 | €196 | €5,175 | +€4,979 | +2,543% |
| Other tangible fixed assets | 26 | €1,078 | €716 | -€362 | -33.6% |
| Financial fixed assets | 28 | €275 | €275 | = | 0.0% |
| Current assets | 29/58 | €47,309 | €119,042 | +€71,733 | +152% |
| Stocks and contracts in progress | 3 | €18,969 | €21,195 | +€2,226 | +11.7% |
| Stocks | 30/36 | €18,969 | €21,195 | +€2,226 | +11.7% |
| Amounts receivable within one year | 40/41 | €17,735 | €73,257 | +€55,521 | +313% |
| Trade receivables | 40 | €11,035 | €52,543 | +€41,508 | +376% |
| Other amounts receivable | 41 | €6,700 | €20,713 | +€14,013 | +209% |
| Cash at bank and in hand | 54/58 | €583 | €19,171 | +€18,588 | +3,187% |
| Deferred charges and accrued income | 490/1 | €10,022 | €5,419 | -€4,602 | -45.9% |
| Total equity and liabilities | 10/49 | €161,848 | €233,626 | +€71,778 | +44.3% |
| Equity | 10/15 | €12,235 | €37,807 | +€25,572 | +209% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €1,860 | €27,432 | +€25,572 | +1,375% |
| Distributable reserves | 133 | €1,860 | €27,432 | +€25,572 | +1,375% |
| Profit (loss) carried forward | 14 | €375 | €375 | = | 0.0% |
| Amounts payable | 17/49 | €149,613 | €195,819 | +€46,206 | +30.9% |
| Amounts payable after more than one year | 17 | €80,830 | €72,279 | -€8,551 | -10.6% |
| Financial debts | 170/4 | €80,830 | €72,279 | -€8,551 | -10.6% |
| Amounts payable within one year | 42/48 | €68,784 | €123,364 | +€54,581 | +79.4% |
| Current portion of amounts payable after more than one year | 42 | €8,447 | €8,551 | +€103 | +1.2% |
| Financial debts | 43 | €1,048 | - | -€1,048 | |
| Credit institutions | 430/8 | €1,048 | - | -€1,048 | |
| Trade debts | 44 | €42,451 | €88,791 | +€46,340 | +109% |
| Suppliers | 440/4 | €42,451 | €88,791 | +€46,340 | +109% |
| Advances received on contracts in progress | 46 | €13,950 | €8,965 | -€4,985 | -35.7% |
| Taxes, remuneration and social security | 45 | - | €10,669 | +€10,669 | |
| Taxes | 450/3 | - | €10,669 | +€10,669 | |
| Other amounts payable | 47/48 | €2,887 | €6,389 | +€3,503 | +121% |
| Accrued charges and deferred income | 492/3 | - | €176 | +€176 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,367 | €5,684 | +€318 | +5.9% |
| Other operating charges | 640/8 | €2,916 | €3,100 | +€184 | +6.3% |
| Gross operating margin | 9900 | €14,876 | €51,768 | +€36,892 | +248% |
| Operating profit (loss) | 9901 | €6,594 | €42,984 | +€36,390 | +552% |
| Financial income | 75/76B | €903 | €686 | -€217 | -24.1% |
| Recurring financial income | 75 | €903 | €686 | -€217 | -24.1% |
| Financial charges | 65/66B | €4,122 | €2,763 | -€1,358 | -33.0% |
| Recurring financial charges | 65 | €4,122 | €2,763 | -€1,358 | -33.0% |
| Profit (loss) for the period before taxes | 9903 | €3,375 | €40,906 | +€37,531 | +1,112% |
| Income taxes | 67/77 | €2,850 | €13,669 | +€10,818 | +380% |
| Profit (loss) for the period | 9904 | €524 | €27,238 | +€26,713 | +5,094% |
| Profit (loss) for the period to be appropriated | 9905 | €524 | €27,238 | +€26,713 | +5,094% |
Next steps
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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 5 November 2026 via checked.be.