ANDA LUZ: 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.
ANDA LUZ
Largest movements
- Receivables within one year +€730,363
up €730,363 (+2657.1%), from €27,487 to €757,850
of which Trade receivables: +€730,364
- Cash +€56,077
up €56,077 (+2614.1%), from €2,145 to €58,223
mainly Accrued charges and deferred income (+€678,029) and Tax, wage and social debts (+€128,810)
- Tangible fixed assets -€26,336
down €26,336 (-3.7%), from €706,852 to €680,517
of which Land and buildings: -€24,719
- Accrued charges and deferred income +€678,029
up €678,029 (+32737.4%), from €2,071 to €680,100
- Tax, wage and social debts +€128,810
up €128,810 (+910.9%), from €14,141 to €142,951
of which Taxes: +€130,060
- Profit (loss) carried forward -€21,665
new in 2024: -€21,665
- Current portion of long-term debt -€17,743
down €17,743 (-63.7%), from €27,841 to €10,099
- Gross operating margin -€40,501
down €40,501 (-51.7%), from €78,356 to €37,856
- Other operating charges -€20,550
down €20,550 (-81.3%), from €25,268 to €4,718
- Financial charges +€7,452
up €7,452 (+45.4%), from €16,422 to €23,874
- Financial income -€5,255
down €5,255 (-100.0%), from €5,255 to €0
- Taxes +€2,984
up €2,984, from -€2,797 to €187
From the 31-12-2023 result to the 31-12-2024 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 31-12-2023 and 31-12-2024 balance sheets and the 31-12-2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 31-12-2023 | 31-12-2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €893,205 | €1,662,285 | +€769,079 | +86.1% |
| Fixed assets | 21/28 | €708,247 | €681,912 | -€26,336 | -3.7% |
| Tangible fixed assets | 22/27 | €706,852 | €680,517 | -€26,336 | -3.7% |
| Land and buildings | 22 | €678,588 | €653,869 | -€24,719 | -3.6% |
| Plant, machinery and equipment | 23 | €10,183 | €13,290 | +€3,107 | +30.5% |
| Furniture and vehicles | 24 | €18,082 | €13,358 | -€4,724 | -26.1% |
| Financial fixed assets | 28 | €1,395 | €1,395 | = | 0.0% |
| Current assets | 29/58 | €184,958 | €980,373 | +€795,415 | +430.1% |
| Amounts receivable after more than one year | 29 | €148,830 | €163,530 | +€14,700 | +9.9% |
| Trade receivables | 290 | €0 | - | = | |
| Other amounts receivable | 291 | €148,830 | €163,530 | +€14,700 | +9.9% |
| Amounts receivable within one year | 40/41 | €27,487 | €757,850 | +€730,363 | +2657.1% |
| Trade receivables | 40 | €23,701 | €754,066 | +€730,364 | +3081.5% |
| Other amounts receivable | 41 | €3,786 | €3,784 | -€1 | 0.0% |
| Cash at bank and in hand | 54/58 | €2,145 | €58,223 | +€56,077 | +2614.1% |
| Deferred charges and accrued income | 490/1 | €6,496 | €770 | -€5,725 | -88.1% |
| Total equity and liabilities | 10/49 | €893,205 | €1,662,285 | +€769,079 | +86.1% |
| Equity | 10/15 | €142,409 | €118,278 | -€24,130 | -16.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €136,209 | €133,743 | -€2,465 | -1.8% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €136,209 | €133,743 | -€2,465 | -1.8% |
| Profit (loss) carried forward | 14 | - | -€21,665 | -€21,665 | |
| Amounts payable | 17/49 | €750,797 | €1,544,007 | +€793,210 | +105.6% |
| Amounts payable after more than one year | 17 | €512,384 | €504,900 | -€7,484 | -1.5% |
| Financial debts | 170/4 | €512,384 | €504,900 | -€7,484 | -1.5% |
| Amounts payable within one year | 42/48 | €236,342 | €359,007 | +€122,665 | +51.9% |
| Current portion of amounts payable after more than one year | 42 | €27,841 | €10,099 | -€17,743 | -63.7% |
| Trade debts | 44 | €16,390 | €11,580 | -€4,810 | -29.3% |
| Suppliers | 440/4 | €16,390 | €11,580 | -€4,810 | -29.3% |
| Taxes, remuneration and social security | 45 | €14,141 | €142,951 | +€128,810 | +910.9% |
| Taxes | 450/3 | €12,891 | €142,951 | +€130,060 | +1008.9% |
| Remuneration and social security | 454/9 | €1,250 | €0 | -€1,250 | -100.0% |
| Other amounts payable | 47/48 | €177,969 | €194,377 | +€16,408 | +9.2% |
| Accrued charges and deferred income | 492/3 | €2,071 | €680,100 | +€678,029 | +32737.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €31,926 | €33,207 | +€1,280 | +4.0% |
| Other operating charges | 640/8 | €25,268 | €4,718 | -€20,550 | -81.3% |
| Gross operating margin | 9900 | €78,356 | €37,856 | -€40,501 | -51.7% |
| Operating profit (loss) | 9901 | €21,162 | -€69 | -€21,231 | |
| Financial income | 75/76B | €5,255 | €0 | -€5,255 | -100.0% |
| Recurring financial income | 75 | €5,255 | €0 | -€5,255 | -100.0% |
| Financial charges | 65/66B | €16,422 | €23,874 | +€7,452 | +45.4% |
| Recurring financial charges | 65 | €16,422 | €23,874 | +€7,452 | +45.4% |
| Profit (loss) for the period before taxes | 9903 | €9,995 | -€23,943 | -€33,938 | |
| Income taxes | 67/77 | -€2,797 | €187 | +€2,984 | |
| Profit (loss) for the period | 9904 | €12,792 | -€24,130 | -€36,922 | |
| Profit (loss) for the period to be appropriated | 9905 | €12,792 | -€24,130 | -€36,922 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.