ANDENNE CONSULT: 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.
ANDENNE CONSULT
Largest movements
- Tangible fixed assets -€6,965
down €6,965 (-23.0%), from €30,271 to €23,305
- Receivables within one year -€1,925
down €1,925 (-33.1%), from €5,811 to €3,886
of which Other amounts receivable: -€1,823
- Cash -€1,043
down €1,043 (-31.2%), from €3,342 to €2,299
mainly Other debts (-€14,878) and Contributions, distributions and other (-€5,000)
- Deferred charges and accrued income -€428
down €428 (-61.4%), from €698 to €270
- Other debts -€14,878
down €14,878 (-40.2%), from €37,052 to €22,174
- Profit (loss) carried forward +€3,543
up €3,543, from -€110 to €3,433
- Reserves +€2,000
new in 2025: €2,000
- Tax, wage and social debts -€1,670
down €1,670 (-52.6%), from €3,179 to €1,508
of which Taxes: -€970
- Accrued charges and deferred income +€644
new in 2025: €644
- Gross operating margin +€8,083
up €8,083 (+49.6%), from €16,305 to €24,388
- Depreciation +€3,816
up €3,816 (+121.1%), from €3,150 to €6,965
- Other operating charges -€2,518
down €2,518 (-61.2%), from €4,114 to €1,596
- Taxes +€1,626
up €1,626 (+138.0%), from €1,179 to €2,805
- Staff costs -€1,461
down €1,461 (-37.5%), from €3,895 to €2,434
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 | €40,121 | €29,759 | -€10,361 | -25.8% |
| Fixed assets | 21/28 | €30,271 | €23,305 | -€6,965 | -23.0% |
| Tangible fixed assets | 22/27 | €30,271 | €23,305 | -€6,965 | -23.0% |
| Furniture and vehicles | 24 | €30,271 | €23,305 | -€6,965 | -23.0% |
| Current assets | 29/58 | €9,850 | €6,454 | -€3,396 | -34.5% |
| Amounts receivable within one year | 40/41 | €5,811 | €3,886 | -€1,925 | -33.1% |
| Trade receivables | 40 | €102 | - | -€102 | |
| Other amounts receivable | 41 | €5,709 | €3,886 | -€1,823 | -31.9% |
| Cash at bank and in hand | 54/58 | €3,342 | €2,299 | -€1,043 | -31.2% |
| Deferred charges and accrued income | 490/1 | €698 | €270 | -€428 | -61.4% |
| Total equity and liabilities | 10/49 | €40,121 | €29,759 | -€10,361 | -25.8% |
| Equity | 10/15 | -€110 | €5,433 | +€5,543 | |
| Reserves | 13 | - | €2,000 | +€2,000 | |
| Distributable reserves | 133 | - | €2,000 | +€2,000 | |
| Profit (loss) carried forward | 14 | -€110 | €3,433 | +€3,543 | |
| Amounts payable | 17/49 | €40,231 | €24,326 | -€15,905 | -39.5% |
| Amounts payable within one year | 42/48 | €40,231 | €23,682 | -€16,549 | -41.1% |
| Taxes, remuneration and social security | 45 | €3,179 | €1,508 | -€1,670 | -52.6% |
| Taxes | 450/3 | €1,479 | €508 | -€970 | -65.6% |
| Remuneration and social security | 454/9 | €1,700 | €1,000 | -€700 | -41.2% |
| Other amounts payable | 47/48 | €37,052 | €22,174 | -€14,878 | -40.2% |
| Accrued charges and deferred income | 492/3 | - | €644 | +€644 | |
| Remuneration, social security and pensions | 62 | €3,895 | €2,434 | -€1,461 | -37.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,150 | €6,965 | +€3,816 | +121.1% |
| Other operating charges | 640/8 | €4,114 | €1,596 | -€2,518 | -61.2% |
| Gross operating margin | 9900 | €16,305 | €24,388 | +€8,083 | +49.6% |
| Operating profit (loss) | 9901 | €5,145 | €13,392 | +€8,247 | +160.3% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €77 | €44 | -€33 | -42.9% |
| Recurring financial charges | 65 | €77 | €44 | -€33 | -42.9% |
| Profit (loss) for the period before taxes | 9903 | €5,068 | €13,348 | +€8,280 | +163.4% |
| Income taxes | 67/77 | €1,179 | €2,805 | +€1,626 | +138.0% |
| Profit (loss) for the period | 9904 | €3,890 | €10,543 | +€6,654 | +171.1% |
| Profit (loss) for the period to be appropriated | 9905 | €3,890 | €10,543 | +€6,654 | +171.1% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.