ANDANTE: 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.
ANDANTE
Largest movements
- Tangible fixed assets +€7,785
up €7,785 (+7.2%), from €107,506 to €115,291
- Debts within one year +€85,751
up €85,751 (+203%), from €42,331 to €128,082
- Reserves -€66,528
down €66,528 (-35.0%), from €190,000 to €123,472
- Debts after one year -€8,625
down €8,625 (-15.2%), from €56,608 to €47,984
- Gross operating margin +€22,201
up €22,201 (+19.0%), from €116,777 to €138,978
- Depreciation +€1,476
up €1,476 (+9.7%), from €15,202 to €16,679
From the 2009 result to the 2010 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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2009 | 2010 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €313,939 | €324,538 | +€10,598 | +3.4% |
| Fixed assets | 21/28 | €107,766 | €115,551 | +€7,785 | +7.2% |
| Tangible fixed assets | 22/27 | €107,506 | €115,291 | +€7,785 | +7.2% |
| Financial fixed assets | 28 | €260 | €260 | = | 0.0% |
| Current assets | 29/58 | €206,173 | €208,986 | +€2,813 | +1.4% |
| Amounts receivable within one year | 40/41 | €24,308 | €53,748 | +€29,440 | +121% |
| Cash at bank and in hand | 54/58 | €180,057 | €154,527 | -€25,530 | -14.2% |
| Total equity and liabilities | 10/49 | €313,939 | €324,538 | +€10,598 | +3.4% |
| Equity | 10/15 | €215,000 | €148,472 | -€66,528 | -30.9% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Reserves | 13 | €190,000 | €123,472 | -€66,528 | -35.0% |
| Amounts payable | 17/49 | €98,939 | €176,066 | +€77,126 | +78.0% |
| Amounts payable after more than one year | 17 | €56,608 | €47,984 | -€8,625 | -15.2% |
| Amounts payable within one year | 42/48 | €42,331 | €128,082 | +€85,751 | +203% |
| Trade debts | 44 | €6,057 | €4,749 | -€1,308 | -21.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,202 | €16,679 | +€1,476 | +9.7% |
| Gross operating margin | 9900 | €116,777 | €138,978 | +€22,201 | +19.0% |
| Operating profit (loss) | 9901 | €66,411 | €56,924 | -€9,487 | -14.3% |
| Recurring financial income | 75 | €7,710 | €3,141 | -€4,569 | -59.3% |
| Recurring financial charges | 65 | €6,383 | €7,351 | +€968 | +15.2% |
| Profit (loss) for the period before taxes | 9903 | €67,738 | €52,714 | -€15,024 | -22.2% |
| Income taxes | 67/77 | €19,961 | €19,242 | -€719 | -3.6% |
| Profit (loss) for the period | 9904 | €47,777 | €33,472 | -€14,305 | -29.9% |
| Profit (loss) for the period to be appropriated | 9905 | €47,777 | €33,472 | -€14,305 | -29.9% |
Source: filed annual accounts (NBB), financial years ended 31 December 2009 and 31 December 2010. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.