ANDA MACHINEBOUW: 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 MACHINEBOUW
Largest movements
- Receivables within one year +€11,518
up €11,518 (+321.7%), from €3,580 to €15,098
of which Other amounts receivable: +€8,326
- Cash -€11,303
down €11,303 (-15.2%), from €74,445 to €63,141
mainly Receivables within one year (-€11,518) and Other debts (-€4,149)
- Reserves +€5,108
up €5,108 (+10.2%), from €49,889 to €54,997
- Other debts -€4,149
down €4,149 (-49.8%), from €8,323 to €4,174
- Advances received -€2,144
no longer reported in 2025 (was €2,144)
- Tax, wage and social debts +€1,380
up €1,380 (+23.0%), from €6,007 to €7,387
- Gross operating margin -€19,765
down €19,765 (-61.3%), from €32,254 to €12,489
- Taxes -€8,370
down €8,370 (-67.7%), from €12,366 to €3,996
- Depreciation +€351
up €351 (+285.3%), from €123 to €474
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 | €79,325 | €79,433 | +€109 | +0.1% |
| Fixed assets | 21/28 | €1,299 | €825 | -€474 | -36.5% |
| Tangible fixed assets | 22/27 | €1,299 | €825 | -€474 | -36.5% |
| Furniture and vehicles | 24 | €1,299 | €825 | -€474 | -36.5% |
| Current assets | 29/58 | €78,025 | €78,608 | +€583 | +0.7% |
| Amounts receivable within one year | 40/41 | €3,580 | €15,098 | +€11,518 | +321.7% |
| Trade receivables | 40 | €1,772 | €4,964 | +€3,192 | +180.1% |
| Other amounts receivable | 41 | €1,808 | €10,134 | +€8,326 | +460.4% |
| Cash at bank and in hand | 54/58 | €74,445 | €63,141 | -€11,303 | -15.2% |
| Deferred charges and accrued income | 490/1 | - | €368 | +€368 | |
| Total equity and liabilities | 10/49 | €79,325 | €79,433 | +€109 | +0.1% |
| Equity | 10/15 | €62,089 | €67,197 | +€5,108 | +8.2% |
| Contributions | 10/11 | €12,200 | €12,200 | = | 0.0% |
| Reserves | 13 | €49,889 | €54,997 | +€5,108 | +10.2% |
| Distributable reserves | 133 | €49,889 | €54,997 | +€5,108 | +10.2% |
| Amounts payable | 17/49 | €17,236 | €12,236 | -€5,000 | -29.0% |
| Amounts payable within one year | 42/48 | €17,236 | €12,236 | -€5,000 | -29.0% |
| Trade debts | 44 | €762 | €675 | -€87 | -11.4% |
| Suppliers | 440/4 | €762 | €675 | -€87 | -11.4% |
| Advances received on contracts in progress | 46 | €2,144 | - | -€2,144 | |
| Taxes, remuneration and social security | 45 | €6,007 | €7,387 | +€1,380 | +23.0% |
| Taxes | 450/3 | €6,007 | €7,387 | +€1,380 | +23.0% |
| Other amounts payable | 47/48 | €8,323 | €4,174 | -€4,149 | -49.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €123 | €474 | +€351 | +285.3% |
| Other operating charges | 640/8 | €789 | €937 | +€148 | +18.8% |
| Gross operating margin | 9900 | €32,254 | €12,489 | -€19,765 | -61.3% |
| Operating profit (loss) | 9901 | €31,342 | €11,078 | -€20,264 | -64.7% |
| Financial income | 75/76B | €16 | €1 | -€16 | -95.4% |
| Recurring financial income | 75 | €16 | €1 | -€16 | -95.4% |
| Financial charges | 65/66B | €366 | €309 | -€57 | -15.7% |
| Recurring financial charges | 65 | €366 | €309 | -€57 | -15.7% |
| Profit (loss) for the period before taxes | 9903 | €30,993 | €10,770 | -€20,222 | -65.2% |
| Income taxes | 67/77 | €12,366 | €3,996 | -€8,370 | -67.7% |
| Profit (loss) for the period | 9904 | €18,627 | €6,774 | -€11,853 | -63.6% |
| Profit (loss) for the period to be appropriated | 9905 | €18,627 | €6,774 | -€11,853 | -63.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.