K.A. AANNEMINGEN: 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.
K.A. AANNEMINGEN
Largest movements
- Cash -€62,126
down €62,126 (-63.9%), from €97,284 to €35,157
mainly Debts after one year (-€122,634) and Receivables within one year (-€21,270)
- Receivables within one year +€21,270
up €21,270 (+58.0%), from €36,686 to €57,957
of which Trade receivables: +€17,960
- Debts after one year -€122,634
down €122,634 (-71.9%), from €170,511 to €47,877
- Reserves +€82,652
up €82,652 (+27.5%), from €300,896 to €383,548
- Other debts +€14,350
up €14,350 (+5.6%), from €256,800 to €271,150
- Tax, wage and social debts -€11,113
down €11,113 (-38.8%), from €28,625 to €17,512
- Financial income -€150,000
down €150,000 (-75.0%), from €200,000 to €50,001
- Financial charges +€18,374
up €18,374 (+281%), from €6,544 to €24,918
- Gross operating margin +€5,756
up €5,756 (+9.1%), from €62,951 to €68,707
- Taxes -€3,124
down €3,124 (-27.0%), from €11,562 to €8,439
- Other operating charges +€954
up €954 (+223%), from €429 to €1,383
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 | €890,255 | €848,144 | -€42,111 | -4.7% |
| Fixed assets | 21/28 | €755,314 | €753,998 | -€1,317 | -0.2% |
| Tangible fixed assets | 22/27 | €5,314 | €3,998 | -€1,317 | -24.8% |
| Furniture and vehicles | 24 | €5,314 | €3,998 | -€1,317 | -24.8% |
| Financial fixed assets | 28 | €750,000 | €750,000 | = | 0.0% |
| Current assets | 29/58 | €134,941 | €94,146 | -€40,794 | -30.2% |
| Amounts receivable within one year | 40/41 | €36,686 | €57,957 | +€21,270 | +58.0% |
| Trade receivables | 40 | €36,490 | €54,450 | +€17,960 | +49.2% |
| Other amounts receivable | 41 | €196 | €3,507 | +€3,310 | +1,687% |
| Cash at bank and in hand | 54/58 | €97,284 | €35,157 | -€62,126 | -63.9% |
| Deferred charges and accrued income | 490/1 | €971 | €1,033 | +€62 | +6.4% |
| Total equity and liabilities | 10/49 | €890,255 | €848,144 | -€42,111 | -4.7% |
| Equity | 10/15 | €305,896 | €388,548 | +€82,652 | +27.0% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €300,896 | €383,548 | +€82,652 | +27.5% |
| Distributable reserves | 133 | €300,896 | €383,548 | +€82,652 | +27.5% |
| Amounts payable | 17/49 | €584,359 | €459,596 | -€124,763 | -21.4% |
| Amounts payable after more than one year | 17 | €170,511 | €47,877 | -€122,634 | -71.9% |
| Financial debts | 170/4 | €170,511 | €47,877 | -€122,634 | -71.9% |
| Amounts payable within one year | 42/48 | €413,848 | €411,719 | -€2,129 | -0.5% |
| Current portion of amounts payable after more than one year | 42 | €125,642 | €122,634 | -€3,008 | -2.4% |
| Trade debts | 44 | €2,781 | €424 | -€2,357 | -84.8% |
| Suppliers | 440/4 | €2,781 | €424 | -€2,357 | -84.8% |
| Taxes, remuneration and social security | 45 | €28,625 | €17,512 | -€11,113 | -38.8% |
| Taxes | 450/3 | €28,625 | €17,512 | -€11,113 | -38.8% |
| Other amounts payable | 47/48 | €256,800 | €271,150 | +€14,350 | +5.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €769 | €1,317 | +€547 | +71.1% |
| Other operating charges | 640/8 | €429 | €1,383 | +€954 | +223% |
| Gross operating margin | 9900 | €62,951 | €68,707 | +€5,756 | +9.1% |
| Operating profit (loss) | 9901 | €61,753 | €66,008 | +€4,255 | +6.9% |
| Financial income | 75/76B | €200,000 | €50,001 | -€150,000 | -75.0% |
| Recurring financial income | 75 | €200,000 | €50,001 | -€150,000 | -75.0% |
| Financial charges | 65/66B | €6,544 | €24,918 | +€18,374 | +281% |
| Recurring financial charges | 65 | €6,544 | €24,918 | +€18,374 | +281% |
| Profit (loss) for the period before taxes | 9903 | €255,209 | €91,091 | -€164,119 | -64.3% |
| Income taxes | 67/77 | €11,562 | €8,439 | -€3,124 | -27.0% |
| Profit (loss) for the period | 9904 | €243,647 | €82,652 | -€160,995 | -66.1% |
| Profit (loss) for the period to be appropriated | 9905 | €243,647 | €82,652 | -€160,995 | -66.1% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.