Ande: 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.
Ande
Largest movements
- Intangible fixed assets -€2,428
down €2,428 (-39.8%), from €6,101 to €3,673
- Cash -€931
down €931 (-77.2%), from €1,206 to €275
mainly Net result for the year (-€7,618) and Deferred charges and accrued income (-€8)
- Tangible fixed assets -€306
down €306 (-100.0%), from €306 to €0
- Profit (loss) carried forward -€7,618
down €7,618 (-20.8%), from -€36,698 to -€44,315
- Other debts +€3,383
up €3,383 (+8.0%), from €42,379 to €45,763
- Trade debts +€359
up €359 (+99.1%), from €363 to €722
- Tax, wage and social debts +€218
up €218 (+89.4%), from €244 to €462
- Turnover +€10,070
up €10,070 (+77.3%), from €13,031 to €23,101
- Gross operating margin +€6,737
up €6,737 (+62.0%), from -€10,863 to -€4,126
- Purchases and services +€2,343
up €2,343 (+9.4%), from €24,884 to €27,227
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 | €7,789 | €4,132 | -€3,657 | -47.0% |
| Fixed assets | 21/28 | €6,407 | €3,673 | -€2,734 | -42.7% |
| Intangible fixed assets | 21 | €6,101 | €3,673 | -€2,428 | -39.8% |
| Tangible fixed assets | 22/27 | €306 | €0 | -€306 | -100.0% |
| Plant, machinery and equipment | 23 | €306 | €0 | -€306 | -100.0% |
| Current assets | 29/58 | €1,381 | €458 | -€923 | -66.8% |
| Cash at bank and in hand | 54/58 | €1,206 | €275 | -€931 | -77.2% |
| Deferred charges and accrued income | 490/1 | €176 | €183 | +€8 | +4.4% |
| Total equity and liabilities | 10/49 | €7,789 | €4,132 | -€3,657 | -47.0% |
| Equity | 10/15 | -€35,198 | -€42,815 | -€7,618 | -21.6% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€36,698 | -€44,315 | -€7,618 | -20.8% |
| Amounts payable | 17/49 | €42,986 | €46,947 | +€3,961 | +9.2% |
| Amounts payable within one year | 42/48 | €42,986 | €46,947 | +€3,961 | +9.2% |
| Trade debts | 44 | €363 | €722 | +€359 | +99.1% |
| Suppliers | 440/4 | €363 | €722 | +€359 | +99.1% |
| Taxes, remuneration and social security | 45 | €244 | €462 | +€218 | +89.4% |
| Taxes | 450/3 | €244 | €462 | +€218 | +89.4% |
| Other amounts payable | 47/48 | €42,379 | €45,763 | +€3,383 | +8.0% |
| Turnover | 70 | €13,031 | €23,101 | +€10,070 | +77.3% |
| Goods, raw materials, services and sundry goods | 60/61 | €24,884 | €27,227 | +€2,343 | +9.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,835 | €2,734 | -€101 | -3.6% |
| Other operating charges | 640/8 | €517 | €656 | +€139 | +26.8% |
| Gross operating margin | 9900 | -€10,863 | -€4,126 | +€6,737 | +62.0% |
| Operating profit (loss) | 9901 | -€14,215 | -€7,516 | +€6,699 | +47.1% |
| Financial charges | 65/66B | €108 | €102 | -€7 | -6.0% |
| Recurring financial charges | 65 | €108 | €102 | -€7 | -6.0% |
| Profit (loss) for the period before taxes | 9903 | -€14,323 | -€7,618 | +€6,706 | +46.8% |
| Profit (loss) for the period | 9904 | -€14,323 | -€7,618 | +€6,706 | +46.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€14,323 | -€7,618 | +€6,706 | +46.8% |
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 4 October 2026 via checked.be.