Andersom: 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.
Andersom
Largest movements
- Cash +€14,190
up €14,190 (+1,444%), from €983 to €15,173
mainly Depreciation (+€9,426) and Net result for the year (+€9,149)
- Tangible fixed assets -€9,426
down €9,426 (-24.3%), from €38,742 to €29,316
- Receivables within one year -€5,319
down €5,319 (-72.6%), from €7,329 to €2,010
of which Other amounts receivable: -€5,090
- Profit (loss) carried forward +€9,149
up €9,149, from -€4,856 to €4,293
- Investment grants -€6,057
down €6,057 (-25.2%), from €24,063 to €18,006
- Other debts -€2,456
down €2,456 (-29.1%), from €8,443 to €5,987
- Provisions -€2,019
down €2,019 (-25.2%), from €8,021 to €6,002
- Trade debts +€528
up €528 (+30.3%), from €1,743 to €2,271
- Gross operating margin +€7,448
up €7,448 (+174%), from €4,276 to €11,724
- Depreciation +€1,675
up €1,675 (+21.6%), from €7,751 to €9,426
- Taxes +€299
up €299 (+44,018%), from €1 to €300
- Other operating charges -€289
down €289 (-26.4%), from €1,095 to €805
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.
Derived cash bridge
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 | €47,314 | €46,759 | -€555 | -1.2% |
| Fixed assets | 21/28 | €39,002 | €29,576 | -€9,426 | -24.2% |
| Tangible fixed assets | 22/27 | €38,742 | €29,316 | -€9,426 | -24.3% |
| Plant, machinery and equipment | 23 | €38,742 | €29,316 | -€9,426 | -24.3% |
| Financial fixed assets | 28 | €260 | €260 | = | 0.0% |
| Current assets | 29/58 | €8,312 | €17,183 | +€8,871 | +107% |
| Amounts receivable within one year | 40/41 | €7,329 | €2,010 | -€5,319 | -72.6% |
| Trade receivables | 40 | €1,823 | €1,593 | -€229 | -12.6% |
| Other amounts receivable | 41 | €5,506 | €417 | -€5,090 | -92.4% |
| Cash at bank and in hand | 54/58 | €983 | €15,173 | +€14,190 | +1,444% |
| Total equity and liabilities | 10/49 | €47,314 | €46,759 | -€555 | -1.2% |
| Equity | 10/15 | €29,107 | €32,199 | +€3,092 | +10.6% |
| Contributions | 10/11 | €9,900 | €9,900 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€4,856 | €4,293 | +€9,149 | |
| Investment grants | 15 | €24,063 | €18,006 | -€6,057 | -25.2% |
| Provisions and deferred taxes | 16 | €8,021 | €6,002 | -€2,019 | -25.2% |
| Deferred taxes | 168 | €8,021 | €6,002 | -€2,019 | -25.2% |
| Amounts payable | 17/49 | €10,186 | €8,558 | -€1,627 | -16.0% |
| Amounts payable within one year | 42/48 | €10,186 | €8,558 | -€1,627 | -16.0% |
| Trade debts | 44 | €1,743 | €2,271 | +€528 | +30.3% |
| Suppliers | 440/4 | €1,743 | €2,271 | +€528 | +30.3% |
| Taxes, remuneration and social security | 45 | - | €300 | +€300 | |
| Taxes | 450/3 | - | €300 | +€300 | |
| Other amounts payable | 47/48 | €8,443 | €5,987 | -€2,456 | -29.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,751 | €9,426 | +€1,675 | +21.6% |
| Other operating charges | 640/8 | €1,095 | €805 | -€289 | -26.4% |
| Gross operating margin | 9900 | €4,276 | €11,724 | +€7,448 | +174% |
| Operating profit (loss) | 9901 | -€4,569 | €1,493 | +€6,062 | |
| Financial income | 75/76B | €6,070 | €6,115 | +€45 | +0.7% |
| Recurring financial income | 75 | €6,070 | €6,115 | +€45 | +0.7% |
| Financial charges | 65/66B | €227 | €178 | -€49 | -21.6% |
| Recurring financial charges | 65 | €227 | €178 | -€49 | -21.6% |
| Profit (loss) for the period before taxes | 9903 | €1,274 | €7,430 | +€6,156 | +483% |
| Transfer from deferred taxes | 780 | €2,019 | €2,019 | = | 0.0% |
| Income taxes | 67/77 | €1 | €300 | +€299 | +44,018% |
| Profit (loss) for the period | 9904 | €3,292 | €9,149 | +€5,857 | +178% |
| Profit (loss) for the period to be appropriated | 9905 | €3,292 | €9,149 | +€5,857 | +178% |
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 16 October 2026 via checked.be.