ANDESCH FLOWER: 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.
ANDESCH FLOWER
Largest movements
- Cash +€217,291
up €217,291 (+31.4%), from €692,354 to €909,645
mainly Net result for the year (+€145,163) and Trade debts (+€95,267)
- Receivables within one year +€80,065
up €80,065 (+24.9%), from €321,682 to €401,747
of which Trade receivables: +€55,602
- Deferred charges and accrued income -€56,969
down €56,969 (-30.7%), from €185,531 to €128,562
- Profit (loss) carried forward +€145,163
up €145,163 (+25.6%), from €566,347 to €711,510
- Trade debts +€95,267
up €95,267 (+8.7%), from €1.1m to €1.2m
- Gross operating margin +€30,383
up €30,383 (+19.9%), from €152,616 to €182,999
- Taxes -€15,813
down €15,813 (-45.7%), from €34,610 to €18,797
- Other operating charges -€2,843
down €2,843 (-88.8%), from €3,203 to €360
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 | €2,073,378 | €2,297,996 | +€224,618 | +10.8% |
| Fixed assets | 21/28 | €873,811 | €858,042 | -€15,769 | -1.8% |
| Intangible fixed assets | 21 | €12,516 | €12,516 | = | 0.0% |
| Tangible fixed assets | 22/27 | €84,435 | €68,666 | -€15,769 | -18.7% |
| Land and buildings | 22 | €514 | - | -€514 | |
| Plant, machinery and equipment | 23 | €83,921 | €68,666 | -€15,255 | -18.2% |
| Financial fixed assets | 28 | €776,860 | €776,860 | = | 0.0% |
| Current assets | 29/58 | €1,199,567 | €1,439,954 | +€240,387 | +20.0% |
| Amounts receivable within one year | 40/41 | €321,682 | €401,747 | +€80,065 | +24.9% |
| Trade receivables | 40 | €256,771 | €312,373 | +€55,602 | +21.7% |
| Other amounts receivable | 41 | €64,911 | €89,374 | +€24,463 | +37.7% |
| Cash at bank and in hand | 54/58 | €692,354 | €909,645 | +€217,291 | +31.4% |
| Deferred charges and accrued income | 490/1 | €185,531 | €128,562 | -€56,969 | -30.7% |
| Total equity and liabilities | 10/49 | €2,073,378 | €2,297,996 | +€224,618 | +10.8% |
| Equity | 10/15 | €824,407 | €969,570 | +€145,163 | +17.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €251,860 | €251,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €250,000 | €250,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €566,347 | €711,510 | +€145,163 | +25.6% |
| Amounts payable | 17/49 | €1,248,971 | €1,328,426 | +€79,455 | +6.4% |
| Amounts payable within one year | 42/48 | €1,248,971 | €1,328,426 | +€79,455 | +6.4% |
| Trade debts | 44 | €1,090,861 | €1,186,128 | +€95,267 | +8.7% |
| Suppliers | 440/4 | €1,090,861 | €1,186,128 | +€95,267 | +8.7% |
| Taxes, remuneration and social security | 45 | €37,540 | €21,728 | -€15,812 | -42.1% |
| Taxes | 450/3 | €37,540 | €21,728 | -€15,812 | -42.1% |
| Other amounts payable | 47/48 | €120,570 | €120,570 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,572 | €15,769 | -€1,803 | -10.3% |
| Other operating charges | 640/8 | €3,203 | €360 | -€2,843 | -88.8% |
| Gross operating margin | 9900 | €152,616 | €182,999 | +€30,383 | +19.9% |
| Operating profit (loss) | 9901 | €131,841 | €166,870 | +€35,029 | +26.6% |
| Financial income | 75/76B | €730 | - | -€730 | |
| Recurring financial income | 75 | €730 | - | -€730 | |
| Financial charges | 65/66B | €3,380 | €2,910 | -€470 | -13.9% |
| Recurring financial charges | 65 | €3,380 | €2,910 | -€470 | -13.9% |
| Profit (loss) for the period before taxes | 9903 | €129,191 | €163,960 | +€34,769 | +26.9% |
| Income taxes | 67/77 | €34,610 | €18,797 | -€15,813 | -45.7% |
| Profit (loss) for the period | 9904 | €94,581 | €145,163 | +€50,582 | +53.5% |
| Profit (loss) for the period to be appropriated | 9905 | €94,581 | €145,163 | +€50,582 | +53.5% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 31 October 2026 via checked.be.