ANDALIZ: 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.
ANDALIZ
Largest movements
- Cash +€26,230
up €26,230 (+350%), from €7,503 to €33,733
mainly Net result for the year (+€51,580) and Tax, wage and social debts (+€14,503)
- Receivables within one year +€20,555
up €20,555 (+84.5%), from €24,315 to €44,870
of which Trade receivables: +€16,324
- Tangible fixed assets +€4,175
up €4,175 (+10.0%), from €41,574 to €45,749
of which Plant, machinery and equipment: +€13,401
- Stocks and contracts -€2,612
down €2,612 (-52.4%), from €4,985 to €2,373
- Reserves +€37,115
up €37,115 (+128%), from €28,970 to €66,085
- Trade debts -€17,674
down €17,674 (-53.2%), from €33,198 to €15,523
- Tax, wage and social debts +€14,503
up €14,503 (+58.9%), from €24,620 to €39,123
of which Remuneration and social security: +€8,892
- Profit (loss) carried forward +€14,464
up €14,464, from -€14,464 to €0
- Gross operating margin +€91,183
up €91,183 (+87.0%), from €104,813 to €195,996
- Staff costs +€22,879
up €22,879 (+22.7%), from €100,844 to €123,723
- Financial charges +€2,192
up €2,192 (+114%), from €1,919 to €4,111
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.
Derived cash bridge
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 | €78,791 | €127,199 | +€48,408 | +61.4% |
| Fixed assets | 21/28 | €41,574 | €45,749 | +€4,175 | +10.0% |
| Tangible fixed assets | 22/27 | €41,574 | €45,749 | +€4,175 | +10.0% |
| Plant, machinery and equipment | 23 | €4,484 | €17,885 | +€13,401 | +299% |
| Furniture and vehicles | 24 | €19,143 | €12,447 | -€6,696 | -35.0% |
| Other tangible fixed assets | 26 | €17,947 | €15,417 | -€2,530 | -14.1% |
| Current assets | 29/58 | €37,217 | €81,450 | +€44,233 | +119% |
| Stocks and contracts in progress | 3 | €4,985 | €2,373 | -€2,612 | -52.4% |
| Stocks | 30/36 | €4,985 | €2,373 | -€2,612 | -52.4% |
| Amounts receivable within one year | 40/41 | €24,315 | €44,870 | +€20,555 | +84.5% |
| Trade receivables | 40 | €46 | €16,370 | +€16,324 | +35,143% |
| Other amounts receivable | 41 | €24,268 | €28,500 | +€4,231 | +17.4% |
| Cash at bank and in hand | 54/58 | €7,503 | €33,733 | +€26,230 | +350% |
| Deferred charges and accrued income | 490/1 | €415 | €475 | +€60 | +14.4% |
| Total equity and liabilities | 10/49 | €78,791 | €127,199 | +€48,408 | +61.4% |
| Equity | 10/15 | €20,506 | €72,085 | +€51,580 | +252% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Reserves | 13 | €28,970 | €66,085 | +€37,115 | +128% |
| Distributable reserves | 133 | €28,970 | €66,085 | +€37,115 | +128% |
| Profit (loss) carried forward | 14 | -€14,464 | €0 | +€14,464 | |
| Amounts payable | 17/49 | €58,285 | €55,114 | -€3,171 | -5.4% |
| Amounts payable within one year | 42/48 | €58,285 | €55,114 | -€3,171 | -5.4% |
| Current portion of amounts payable after more than one year | 42 | €468 | €468 | = | 0.0% |
| Trade debts | 44 | €33,198 | €15,523 | -€17,674 | -53.2% |
| Suppliers | 440/4 | €33,198 | €15,523 | -€17,674 | -53.2% |
| Taxes, remuneration and social security | 45 | €24,620 | €39,123 | +€14,503 | +58.9% |
| Taxes | 450/3 | €15,802 | €21,413 | +€5,611 | +35.5% |
| Remuneration and social security | 454/9 | €8,818 | €17,710 | +€8,892 | +101% |
| Remuneration, social security and pensions | 62 | €100,844 | €123,723 | +€22,879 | +22.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,618 | €14,055 | +€437 | +3.2% |
| Other operating charges | 640/8 | €2,928 | €2,538 | -€390 | -13.3% |
| Gross operating margin | 9900 | €104,813 | €195,996 | +€91,183 | +87.0% |
| Operating profit (loss) | 9901 | -€12,576 | €55,680 | +€68,257 | |
| Financial income | 75/76B | €31 | €10 | -€21 | -66.7% |
| Recurring financial income | 75 | €31 | €10 | -€21 | -66.7% |
| Financial charges | 65/66B | €1,919 | €4,111 | +€2,192 | +114% |
| Recurring financial charges | 65 | €1,919 | €4,111 | +€2,192 | +114% |
| Profit (loss) for the period before taxes | 9903 | -€14,464 | €51,580 | +€66,044 | |
| Profit (loss) for the period | 9904 | -€14,464 | €51,580 | +€66,044 | |
| Profit (loss) for the period to be appropriated | 9905 | -€14,464 | €51,580 | +€66,044 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.