ANDI: 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.
ANDI
Largest movements
- Cash -€17,738
down €17,738 (-73.8%), from €24,023 to €6,285
mainly Tax, wage and social debts (-€39,163) and Contributions, distributions and other (-€0)
- Receivables within one year -€11,411
down €11,411 (-10.1%), from €113,222 to €101,811
- Tax, wage and social debts -€39,163
no longer reported in 2025 (was €39,163)
- Profit (loss) carried forward +€10,012
new in 2025: €10,012
- Gross operating margin -€93,398
down €93,398 (-82.2%), from €113,671 to €20,273
- Taxes -€39,163
no longer reported in 2025 (was €39,163)
- Other operating charges +€8,113
up €8,113 (+378%), from €2,148 to €10,261
- Financial income -€3,449
no longer reported in 2025 (was €3,449)
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 | €206,513 | €177,363 | -€29,150 | -14.1% |
| Fixed assets | 21/28 | €18,280 | €18,280 | +€0 | 0.0% |
| Tangible fixed assets | 22/27 | €18,280 | €18,280 | +€0 | 0.0% |
| Land and buildings | 22 | €18,280 | €18,280 | +€0 | 0.0% |
| Current assets | 29/58 | €188,233 | €159,083 | -€29,150 | -15.5% |
| Amounts receivable after more than one year | 29 | €50,988 | €50,987 | -€1 | 0.0% |
| Other amounts receivable | 291 | €50,988 | €50,987 | -€1 | 0.0% |
| Amounts receivable within one year | 40/41 | €113,222 | €101,811 | -€11,411 | -10.1% |
| Other amounts receivable | 41 | €113,222 | €101,811 | -€11,411 | -10.1% |
| Cash at bank and in hand | 54/58 | €24,023 | €6,285 | -€17,738 | -73.8% |
| Total equity and liabilities | 10/49 | €206,513 | €177,363 | -€29,150 | -14.1% |
| Equity | 10/15 | €167,350 | €177,362 | +€10,012 | +6.0% |
| Contributions | 10/11 | €37,184 | €37,184 | -€0 | 0.0% |
| Reserves | 13 | €130,166 | €130,166 | -€0 | 0.0% |
| Non-distributable reserves | 130/1 | €3,718 | €3,718 | -€0 | 0.0% |
| Reserves not available under the articles | 1311 | €3,718 | €3,718 | -€0 | 0.0% |
| Distributable reserves | 133 | €126,448 | €126,448 | -€0 | 0.0% |
| Profit (loss) carried forward | 14 | - | €10,012 | +€10,012 | |
| Amounts payable | 17/49 | €39,163 | €1 | -€39,162 | -100.0% |
| Amounts payable within one year | 42/48 | €39,163 | - | -€39,163 | |
| Taxes, remuneration and social security | 45 | €39,163 | - | -€39,163 | |
| Taxes | 450/3 | €39,163 | - | -€39,163 | |
| Accrued charges and deferred income | 492/3 | - | €1 | +€1 | |
| Non-recurring operating income | 76A | €112,298 | - | -€112,298 | |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | -€869 | - | +€869 | |
| Other operating charges | 640/8 | €2,148 | €10,261 | +€8,113 | +378% |
| Gross operating margin | 9900 | €113,671 | €20,273 | -€93,398 | -82.2% |
| Operating profit (loss) | 9901 | €112,392 | €10,012 | -€102,380 | -91.1% |
| Financial income | 75/76B | €3,449 | - | -€3,449 | |
| Recurring financial income | 75 | €3,449 | - | -€3,449 | |
| Financial charges | 65/66B | €193 | - | -€193 | |
| Recurring financial charges | 65 | €193 | - | -€193 | |
| Profit (loss) for the period before taxes | 9903 | €115,649 | €10,012 | -€105,637 | -91.3% |
| Income taxes | 67/77 | €39,163 | - | -€39,163 | |
| Profit (loss) for the period | 9904 | €76,486 | €10,012 | -€66,474 | -86.9% |
| Profit (loss) for the period to be appropriated | 9905 | €76,486 | €10,012 | -€66,474 | -86.9% |
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 14 October 2026 via checked.be.