AL-ANDALOUS: 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.
AL-ANDALOUS
Largest movements
- Stocks and contracts -€5,832
no longer reported in 2025 (was €5,832)
- Cash +€2,325
up €2,325 (+133%), from €1,745 to €4,070
- Receivables within one year +€1,045
new in 2025: €1,045
of which Other amounts receivable: +€1,000
- Profit (loss) carried forward -€16,068
down €16,068 (-135%), from -€11,938 to -€28,006
- Trade debts +€12,046
up €12,046 (+1,317%), from €915 to €12,961
- Tax, wage and social debts +€1,320
new in 2025: €1,320
- Other debts +€240
new in 2025: €240
- Gross operating margin -€2,697
down €2,697 (-100%), from €2,697 to €0
- Other operating charges -€169
no longer reported in 2025 (was €169)
From the 2023 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
A cash bridge needs two consecutive financial years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2023 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €7,577 | €5,115 | -€2,462 | -32.5% |
| Current assets | 29/58 | €7,577 | €5,115 | -€2,462 | -32.5% |
| Stocks and contracts in progress | 3 | €5,832 | - | -€5,832 | |
| Stocks | 30/36 | €5,832 | - | -€5,832 | |
| Amounts receivable within one year | 40/41 | - | €1,045 | +€1,045 | |
| Trade receivables | 40 | - | €45 | +€45 | |
| Other amounts receivable | 41 | - | €1,000 | +€1,000 | |
| Cash at bank and in hand | 54/58 | €1,745 | €4,070 | +€2,325 | +133% |
| Total equity and liabilities | 10/49 | €7,577 | €5,115 | -€2,462 | -32.5% |
| Equity | 10/15 | €6,662 | -€9,406 | -€16,068 | |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€11,938 | -€28,006 | -€16,068 | -135% |
| Amounts payable | 17/49 | €915 | €14,521 | +€13,606 | +1,487% |
| Amounts payable within one year | 42/48 | €915 | €14,521 | +€13,606 | +1,487% |
| Trade debts | 44 | €915 | €12,961 | +€12,046 | +1,317% |
| Suppliers | 440/4 | €915 | €12,961 | +€12,046 | +1,317% |
| Taxes, remuneration and social security | 45 | - | €1,320 | +€1,320 | |
| Taxes | 450/3 | - | €1,320 | +€1,320 | |
| Other amounts payable | 47/48 | - | €240 | +€240 | |
| Turnover | 70 | - | €0 | = | |
| Other operating charges | 640/8 | €169 | - | -€169 | |
| Non-recurring operating charges | 66A | €169 | - | -€169 | |
| Gross operating margin | 9900 | €2,697 | €0 | -€2,697 | -100% |
| Operating profit (loss) | 9901 | €2,359 | €0 | -€2,359 | -100% |
| Profit (loss) for the period before taxes | 9903 | €2,359 | €0 | -€2,359 | -100% |
| Profit (loss) for the period | 9904 | €2,359 | €0 | -€2,359 | -100% |
| Profit (loss) for the period to be appropriated | 9905 | €2,359 | €0 | -€2,359 | -100% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 October 2026 via checked.be.