ANDA: what changed
Two fiscal 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.
ANDA
Largest movements
- Cash +€18,940
up €18,940 (+45.6%), from €41,549 to €60,489
mainly Net result for the year (+€12,466) and Receivables within one year (+€5,336)
- Receivables within one year -€5,336
down €5,336 (-20.5%), from €25,989 to €20,653
of which Other amounts receivable: -€5,647
- Reserves +€12,466
up €12,466 (+108.3%), from €11,515 to €23,982
- Gross operating margin +€4,821
up €4,821 (+34.9%), from €13,814 to €18,635
- Taxes +€1,333
up €1,333 (+28.9%), from €4,611 to €5,945
- Financial income -€763
down €763 (-69.3%), from €1,101 to €338
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.
Cash bridge derived
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 | €67,538 | €81,142 | +€13,604 | +20.1% |
| Current assets | 29/58 | €67,538 | €81,142 | +€13,604 | +20.1% |
| Amounts receivable within one year | 40/41 | €25,989 | €20,653 | -€5,336 | -20.5% |
| Trade receivables | 40 | - | €311 | +€311 | |
| Other amounts receivable | 41 | €25,989 | €20,342 | -€5,647 | -21.7% |
| Cash at bank and in hand | 54/58 | €41,549 | €60,489 | +€18,940 | +45.6% |
| Total equity and liabilities | 10/49 | €67,538 | €81,142 | +€13,604 | +20.1% |
| Equity | 10/15 | €59,888 | €72,354 | +€12,466 | +20.8% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €11,515 | €23,982 | +€12,466 | +108.3% |
| Distributable reserves | 133 | €11,515 | €23,982 | +€12,466 | +108.3% |
| Profit (loss) carried forward | 14 | €29,780 | €29,780 | = | 0.0% |
| Amounts payable | 17/49 | €7,650 | €8,788 | +€1,138 | +14.9% |
| Amounts payable within one year | 42/48 | €7,650 | €8,788 | +€1,138 | +14.9% |
| Trade debts | 44 | €6,127 | €6,461 | +€334 | +5.5% |
| Suppliers | 440/4 | €6,127 | €6,461 | +€334 | +5.5% |
| Taxes, remuneration and social security | 45 | €1,429 | €2,018 | +€589 | +41.2% |
| Taxes | 450/3 | €1,429 | €2,018 | +€589 | +41.2% |
| Other amounts payable | 47/48 | €95 | €309 | +€215 | +227.4% |
| Other operating charges | 640/8 | €602 | €507 | -€95 | -15.8% |
| Gross operating margin | 9900 | €13,814 | €18,635 | +€4,821 | +34.9% |
| Operating profit (loss) | 9901 | €13,211 | €18,127 | +€4,916 | +37.2% |
| Financial income | 75/76B | €1,101 | €338 | -€763 | -69.3% |
| Recurring financial income | 75 | €1,101 | €338 | -€763 | -69.3% |
| Financial charges | 65/66B | €45 | €55 | +€10 | +21.8% |
| Recurring financial charges | 65 | €45 | €55 | +€10 | +21.8% |
| Profit (loss) for the period before taxes | 9903 | €14,267 | €18,411 | +€4,143 | +29.0% |
| Income taxes | 67/77 | €4,611 | €5,945 | +€1,333 | +28.9% |
| Profit (loss) for the period | 9904 | €9,656 | €12,466 | +€2,810 | +29.1% |
| Profit (loss) for the period to be appropriated | 9905 | €9,656 | €12,466 | +€2,810 | +29.1% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.