Andema Farma: what changed
What changed
Andema Farma
NACE 70.200, Business and other management consultancy
filed annual accounts (NBB)
Net result for the year
€109,087
2025 · €116,189-€7,103
Equity
€1.9m
2025 · €1.8m+€79,087
Cash
€6,988
2025 · €9,552-€2,564
Balance sheet total
€2.0m
2025 · €2.0m-€2,564
Largest movements
Assets
No asset line moved by more than 1% of the balance sheet total.
Equity and liabilities
- Reserves +€79,087
up €79,087 (+6.9%), from €1.1m to €1.2m
- Other debts -€62,902
down €62,902 (-37.9%), from €166,177 to €103,275
Income statement
- Gross operating margin -€9,346
down €9,346 (-5.7%), from €163,836 to €154,490
- Taxes -€2,368
down €2,368 (-5.2%), from €45,396 to €43,029
Change in the result, 2025 to 2026
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2025
€116,189
Gross operating margin
-€9,346
Other operating charges
-€31
Financial income
-€0
Financial charges
-€93
Taxes
+€2,368
Result 2026
€109,087
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2025 and 2026 balance sheets and the 2026 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€37,468
Investment
€0
Financing
-€40,032
Cash 2025
€9,552
From operations (derived)
+€37,468
Net result for the year
+€109,087
Trade debts
-€460
Tax, wage and social debts
-€7,668
Other debts
-€62,902
Accrued charges and deferred income
-€588
Financing
-€40,032
Short-term financial debts
-€10,032
Contributions, distributions and other
-€30,000
Cash 2026
€6,988
brings cash intakes cash out
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,038,056 | €2,035,492 | -€2,564 | -0.1% |
| Fixed assets | 21/28 | €2,028,505 | €2,028,505 | = | 0.0% |
| Financial fixed assets | 28 | €2,028,505 | €2,028,505 | = | 0.0% |
| Current assets | 29/58 | €9,552 | €6,988 | -€2,564 | -26.8% |
| Cash at bank and in hand | 54/58 | €9,552 | €6,988 | -€2,564 | -26.8% |
| Total equity and liabilities | 10/49 | €2,038,056 | €2,035,492 | -€2,564 | -0.1% |
| Equity | 10/15 | €1,836,401 | €1,915,488 | +€79,087 | +4.3% |
| Contributions | 10/11 | €696,168 | €696,168 | = | 0.0% |
| Reserves | 13 | €1,140,233 | €1,219,320 | +€79,087 | +6.9% |
| Distributable reserves | 133 | €1,140,233 | €1,219,320 | +€79,087 | +6.9% |
| Amounts payable | 17/49 | €201,655 | €120,004 | -€81,651 | -40.5% |
| Amounts payable within one year | 42/48 | €199,067 | €118,005 | -€81,062 | -40.7% |
| Financial debts | 43 | €18,447 | €8,415 | -€10,032 | -54.4% |
| Credit institutions | 430/8 | €18,447 | €8,415 | -€10,032 | -54.4% |
| Trade debts | 44 | €1,827 | €1,367 | -€460 | -25.2% |
| Suppliers | 440/4 | €1,827 | €1,367 | -€460 | -25.2% |
| Taxes, remuneration and social security | 45 | €12,616 | €4,948 | -€7,668 | -60.8% |
| Taxes | 450/3 | €12,616 | €2,028 | -€10,588 | -83.9% |
| Remuneration and social security | 454/9 | - | €2,920 | +€2,920 | |
| Other amounts payable | 47/48 | €166,177 | €103,275 | -€62,902 | -37.9% |
| Accrued charges and deferred income | 492/3 | €2,588 | €2,000 | -€588 | -22.7% |
| Other operating charges | 640/8 | €968 | €998 | +€31 | +3.2% |
| Gross operating margin | 9900 | €163,836 | €154,490 | -€9,346 | -5.7% |
| Operating profit (loss) | 9901 | €162,869 | €153,491 | -€9,377 | -5.8% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €1,283 | €1,376 | +€93 | +7.2% |
| Recurring financial charges | 65 | €1,283 | €1,376 | +€93 | +7.2% |
| Profit (loss) for the period before taxes | 9903 | €161,586 | €152,115 | -€9,470 | -5.9% |
| Income taxes | 67/77 | €45,396 | €43,029 | -€2,368 | -5.2% |
| Profit (loss) for the period | 9904 | €116,189 | €109,087 | -€7,103 | -6.1% |
| Profit (loss) for the period to be appropriated | 9905 | €116,189 | €109,087 | -€7,103 | -6.1% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Green is a favourable move for that line, red an unfavourable one. Prepared on 7 November 2026 via checked.be.