AL ANDALUS: what changed
What changed
AL ANDALUS
NACE 75.000, Veterinary services
filed annual accounts (NBB)
Net result for the year
-€3,809
2023 · €21,650-€25,459
Equity
-€12,895
2023 · -€9,086-€3,809
Cash
€1,419
2023 · €3,818-€2,400
Balance sheet total
€610,671
2023 · €646,560-€35,889
Largest movements
Assets
- Tangible fixed assets -€29,899
down €29,899 (-4.8%), from €628,483 to €598,584
of which Land and buildings: -€22,998
Equity and liabilities
- Other debts +€32,000
up €32,000 (+15.4%), from €208,232 to €240,232
- Debts after one year -€30,054
down €30,054 (-9.9%), from €302,142 to €272,089
- Tax, wage and social debts -€18,799
down €18,799 (-42.6%), from €44,174 to €25,375
- Accrued charges and deferred income -€9,132
no longer reported in 2024 (was €9,132)
Income statement
- Gross operating margin -€31,152
down €31,152 (-38.7%), from €80,398 to €49,246
- Taxes -€4,418
down €4,418 (-61.2%), from €7,217 to €2,798
- Other operating charges -€1,924
down €1,924 (-95.3%), from €2,019 to €95
- Depreciation +€1,288
up €1,288 (+3.1%), from €41,272 to €42,560
- Financial charges -€943
down €943 (-11.4%), from €8,252 to €7,308
Change in the result, 2023 to 2024
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 2023
€21,650
Gross operating margin
-€31,152
Staff costs
-€300
Depreciation
-€1,288
Other operating charges
+€1,924
Financial income
-€5
Financial charges
+€943
Taxes
+€4,418
Result 2024
-€3,809
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2023 and 2024 balance sheets and the 2024 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€40,316
Investment
-€12,661
Financing
-€30,054
Cash 2023
€3,818
From operations (derived)
+€40,316
Net result for the year
-€3,809
Depreciation
+€42,560
Receivables within one year
+€3,591
Trade debts
-€6,095
Tax, wage and social debts
-€18,799
Other debts
+€32,000
Accrued charges and deferred income
-€9,132
Investment (derived)
-€12,661
Investment in fixed assets (net)
-€12,661
Financing
-€30,054
Debts after one year
-€30,054
Cash 2024
€1,419
brings cash intakes cash out
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €646,560 | €610,671 | -€35,889 | -5.6% |
| Fixed assets | 21/28 | €628,483 | €598,584 | -€29,899 | -4.8% |
| Tangible fixed assets | 22/27 | €628,483 | €598,584 | -€29,899 | -4.8% |
| Land and buildings | 22 | €519,928 | €496,931 | -€22,998 | -4.4% |
| Plant, machinery and equipment | 23 | €107,891 | €101,133 | -€6,759 | -6.3% |
| Furniture and vehicles | 24 | €663 | €521 | -€142 | -21.4% |
| Current assets | 29/58 | €18,078 | €12,087 | -€5,990 | -33.1% |
| Amounts receivable within one year | 40/41 | €14,259 | €10,668 | -€3,591 | -25.2% |
| Other amounts receivable | 41 | €14,259 | €10,668 | -€3,591 | -25.2% |
| Cash at bank and in hand | 54/58 | €3,818 | €1,419 | -€2,400 | -62.8% |
| Total equity and liabilities | 10/49 | €646,560 | €610,671 | -€35,889 | -5.6% |
| Equity | 10/15 | -€9,086 | -€12,895 | -€3,809 | -41.9% |
| Contributions | 10/11 | €40,000 | €40,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€49,086 | -€52,895 | -€3,809 | -7.8% |
| Amounts payable | 17/49 | €655,646 | €623,566 | -€32,080 | -4.9% |
| Amounts payable after more than one year | 17 | €302,142 | €272,089 | -€30,054 | -9.9% |
| Financial debts | 170/4 | €302,142 | €272,089 | -€30,054 | -9.9% |
| Amounts payable within one year | 42/48 | €344,372 | €351,478 | +€7,106 | +2.1% |
| Current portion of amounts payable after more than one year | 42 | €27,912 | €27,912 | = | 0.0% |
| Trade debts | 44 | €64,055 | €57,959 | -€6,095 | -9.5% |
| Suppliers | 440/4 | €63,897 | €31,833 | -€32,064 | -50.2% |
| Bills of exchange payable | 441 | €158 | €26,126 | +€25,968 | +16,446% |
| Taxes, remuneration and social security | 45 | €44,174 | €25,375 | -€18,799 | -42.6% |
| Taxes | 450/3 | €44,174 | €25,375 | -€18,799 | -42.6% |
| Other amounts payable | 47/48 | €208,232 | €240,232 | +€32,000 | +15.4% |
| Accrued charges and deferred income | 492/3 | €9,132 | - | -€9,132 | |
| Remuneration, social security and pensions | 62 | - | €300 | +€300 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €41,272 | €42,560 | +€1,288 | +3.1% |
| Other operating charges | 640/8 | €2,019 | €95 | -€1,924 | -95.3% |
| Gross operating margin | 9900 | €80,398 | €49,246 | -€31,152 | -38.7% |
| Operating profit (loss) | 9901 | €37,107 | €6,292 | -€30,816 | -83.0% |
| Financial income | 75/76B | €11 | €6 | -€5 | -44.4% |
| Recurring financial income | 75 | €11 | €6 | -€5 | -44.4% |
| Financial charges | 65/66B | €8,252 | €7,308 | -€943 | -11.4% |
| Recurring financial charges | 65 | €8,252 | €7,308 | -€943 | -11.4% |
| Profit (loss) for the period before taxes | 9903 | €28,867 | -€1,011 | -€29,877 | |
| Income taxes | 67/77 | €7,217 | €2,798 | -€4,418 | -61.2% |
| Profit (loss) for the period | 9904 | €21,650 | -€3,809 | -€25,459 | |
| Profit (loss) for the period to be appropriated | 9905 | €21,650 | -€3,809 | -€25,459 |
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2023 and 30 June 2024. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.