ANDALUCIA: 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.
ANDALUCIA
Largest movements
- Receivables within one year +€178,919
new in 2024: €178,919
of which Trade receivables: +€159,952
- Cash -€40,171
down €40,171 (-93.9%), from €42,793 to €2,622
mainly Receivables within one year (-€178,919) and Investment in fixed assets (net) (-€24,332)
- Stocks and contracts -€32,459
down €32,459 (-63.9%), from €50,806 to €18,347
- Tangible fixed assets -€17,593
down €17,593 (-28.2%), from €62,396 to €44,803
of which Plant, machinery and equipment: -€17,697
- Profit (loss) carried forward +€85,418
up €85,418, from -€38,890 to €46,528
- Trade debts +€13,481
up €13,481 (+25.2%), from €53,573 to €67,054
- Tax, wage and social debts -€6,096
down €6,096 (-14.7%), from €41,372 to €35,276
of which Remuneration and social security: -€20,441
- Other debts -€4,107
down €4,107 (-18.0%), from €22,867 to €18,760
- Staff costs -€81,151
down €81,151 (-41.9%), from €193,748 to €112,597
- Taxes +€21,395
new in 2024: €21,395
- Gross operating margin -€20,462
down €20,462 (-7.1%), from €287,224 to €266,762
- Other operating charges +€3,172
up €3,172 (+139%), from €2,279 to €5,451
From the 2023 result to the 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.
Derived cash bridge
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €156,765 | €245,461 | +€88,696 | +56.6% |
| Fixed assets | 21/28 | €63,166 | €45,573 | -€17,593 | -27.9% |
| Tangible fixed assets | 22/27 | €62,396 | €44,803 | -€17,593 | -28.2% |
| Plant, machinery and equipment | 23 | €61,615 | €43,918 | -€17,697 | -28.7% |
| Furniture and vehicles | 24 | €781 | €885 | +€104 | +13.3% |
| Financial fixed assets | 28 | €770 | €770 | = | 0.0% |
| Current assets | 29/58 | €93,599 | €199,888 | +€106,289 | +114% |
| Stocks and contracts in progress | 3 | €50,806 | €18,347 | -€32,459 | -63.9% |
| Stocks | 30/36 | €50,806 | €18,347 | -€32,459 | -63.9% |
| Amounts receivable within one year | 40/41 | - | €178,919 | +€178,919 | |
| Trade receivables | 40 | - | €159,952 | +€159,952 | |
| Other amounts receivable | 41 | - | €18,967 | +€18,967 | |
| Cash at bank and in hand | 54/58 | €42,793 | €2,622 | -€40,171 | -93.9% |
| Total equity and liabilities | 10/49 | €156,765 | €245,461 | +€88,696 | +56.6% |
| Equity | 10/15 | -€26,486 | €58,932 | +€85,418 | |
| Contributions | 10/11 | €12,404 | €12,404 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€38,890 | €46,528 | +€85,418 | |
| Amounts payable | 17/49 | €183,251 | €186,529 | +€3,278 | +1.8% |
| Amounts payable after more than one year | 17 | €65,439 | €65,439 | = | 0.0% |
| Other amounts payable | 178/9 | €65,439 | €65,439 | = | 0.0% |
| Amounts payable within one year | 42/48 | €117,812 | €121,090 | +€3,278 | +2.8% |
| Trade debts | 44 | €53,573 | €67,054 | +€13,481 | +25.2% |
| Suppliers | 440/4 | €53,573 | €67,054 | +€13,481 | +25.2% |
| Taxes, remuneration and social security | 45 | €41,372 | €35,276 | -€6,096 | -14.7% |
| Taxes | 450/3 | €8,364 | €22,709 | +€14,345 | +172% |
| Remuneration and social security | 454/9 | €33,008 | €12,567 | -€20,441 | -61.9% |
| Other amounts payable | 47/48 | €22,867 | €18,760 | -€4,107 | -18.0% |
| Remuneration, social security and pensions | 62 | €193,748 | €112,597 | -€81,151 | -41.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €39,458 | €41,925 | +€2,467 | +6.3% |
| Other operating charges | 640/8 | €2,279 | €5,451 | +€3,172 | +139% |
| Gross operating margin | 9900 | €287,224 | €266,762 | -€20,462 | -7.1% |
| Operating profit (loss) | 9901 | €51,739 | €106,789 | +€55,050 | +106% |
| Financial income | 75/76B | €532 | €125 | -€407 | -76.5% |
| Recurring financial income | 75 | €532 | €125 | -€407 | -76.5% |
| Financial charges | 65/66B | €365 | €101 | -€264 | -72.3% |
| Recurring financial charges | 65 | €365 | €101 | -€264 | -72.3% |
| Profit (loss) for the period before taxes | 9903 | €51,906 | €106,813 | +€54,907 | +106% |
| Income taxes | 67/77 | - | €21,395 | +€21,395 | |
| Profit (loss) for the period | 9904 | €51,906 | €85,418 | +€33,512 | +64.6% |
| Profit (loss) for the period to be appropriated | 9905 | €51,906 | €85,418 | +€33,512 | +64.6% |
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 14 October 2026 via checked.be.