VAN DEN ABEELE ANDY & C°: what changed
VAN DEN ABEELE ANDY & C°
Largest movements
- Receivables within one year -€23,310
down €23,310 (-18.5%), from €126,099 to €102,789
of which Other amounts receivable: -€19,498
- Cash +€10,011
up €10,011 (+71.5%), from €13,994 to €24,005
mainly Other debts (+€41,483) and Net result for the year (+€30,325)
- Tangible fixed assets -€9,049
down €9,049 (-17.1%), from €52,816 to €43,768
of which Furniture and vehicles: -€10,512
- Other debts +€41,483
new in 2025: €41,483
- Accrued charges and deferred income -€24,964
down €24,964 (-100%), from €24,964 to €0
- Trade debts -€23,931
down €23,931 (-57.3%), from €41,776 to €17,845
- Debts after one year -€14,890
down €14,890 (-80.6%), from €18,483 to €3,593
- Tax, wage and social debts +€14,536
up €14,536 (+5,352%), from €272 to €14,807
- Other operating charges -€17,019
down €17,019 (-86.9%), from €19,584 to €2,565
- Gross operating margin +€12,113
up €12,113 (+25.7%), from €47,118 to €59,231
- Taxes +€9,426
up €9,426 (+285%), from €3,307 to €12,733
- Financial income +€7,958
new in 2025: €7,958
- Financial charges -€994
down €994 (-38.9%), from €2,555 to €1,561
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 | €225,432 | €203,084 | -€22,348 | -9.9% |
| Fixed assets | 21/28 | €52,816 | €43,768 | -€9,049 | -17.1% |
| Tangible fixed assets | 22/27 | €52,816 | €43,768 | -€9,049 | -17.1% |
| Land and buildings | 22 | €0 | - | = | |
| Plant, machinery and equipment | 23 | €23,674 | €25,137 | +€1,463 | +6.2% |
| Furniture and vehicles | 24 | €29,142 | €18,630 | -€10,512 | -36.1% |
| Current assets | 29/58 | €172,616 | €159,316 | -€13,299 | -7.7% |
| Stocks and contracts in progress | 3 | €32,522 | €32,522 | = | 0.0% |
| Stocks | 30/36 | €32,522 | €32,522 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €126,099 | €102,789 | -€23,310 | -18.5% |
| Trade receivables | 40 | €66,416 | €62,603 | -€3,813 | -5.7% |
| Other amounts receivable | 41 | €59,684 | €40,186 | -€19,498 | -32.7% |
| Cash at bank and in hand | 54/58 | €13,994 | €24,005 | +€10,011 | +71.5% |
| Total equity and liabilities | 10/49 | €225,432 | €203,084 | -€22,348 | -9.9% |
| Equity | 10/15 | €123,697 | €110,465 | -€13,232 | -10.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €105,083 | €91,865 | -€13,217 | -12.6% |
| Distributable reserves | 133 | €105,083 | €91,865 | -€13,217 | -12.6% |
| Profit (loss) carried forward | 14 | €15 | €0 | -€15 | -100% |
| Amounts payable | 17/49 | €101,735 | €92,619 | -€9,116 | -9.0% |
| Amounts payable after more than one year | 17 | €18,483 | €3,593 | -€14,890 | -80.6% |
| Financial debts | 170/4 | €18,483 | €3,593 | -€14,890 | -80.6% |
| Amounts payable within one year | 42/48 | €58,288 | €89,026 | +€30,738 | +52.7% |
| Current portion of amounts payable after more than one year | 42 | €16,241 | €14,890 | -€1,350 | -8.3% |
| Trade debts | 44 | €41,776 | €17,845 | -€23,931 | -57.3% |
| Suppliers | 440/4 | €41,776 | €17,845 | -€23,931 | -57.3% |
| Taxes, remuneration and social security | 45 | €272 | €14,807 | +€14,536 | +5,352% |
| Taxes | 450/3 | €272 | €14,807 | +€14,536 | +5,352% |
| Other amounts payable | 47/48 | - | €41,483 | +€41,483 | |
| Accrued charges and deferred income | 492/3 | €24,964 | €0 | -€24,964 | -100% |
| Remuneration, social security and pensions | 62 | - | €956 | +€956 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,956 | €19,049 | +€93 | +0.5% |
| Other operating charges | 640/8 | €19,584 | €2,565 | -€17,019 | -86.9% |
| Gross operating margin | 9900 | €47,118 | €59,231 | +€12,113 | +25.7% |
| Operating profit (loss) | 9901 | €8,577 | €36,661 | +€28,083 | +327% |
| Financial income | 75/76B | - | €7,958 | +€7,958 | |
| Recurring financial income | 75 | - | €7,958 | +€7,958 | |
| Financial charges | 65/66B | €2,555 | €1,561 | -€994 | -38.9% |
| Recurring financial charges | 65 | €2,555 | €1,561 | -€994 | -38.9% |
| Profit (loss) for the period before taxes | 9903 | €6,023 | €43,059 | +€37,036 | +615% |
| Income taxes | 67/77 | €3,307 | €12,733 | +€9,426 | +285% |
| Profit (loss) for the period | 9904 | €2,716 | €30,325 | +€27,610 | +1,017% |
| Profit (loss) for the period to be appropriated | 9905 | €2,716 | €30,325 | +€27,610 | +1,017% |
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 4 November 2026 via checked.be.