ANDI: what changed
Two fiscal 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 +€5,076
up €5,076 (+92.3%), from €5,497 to €10,574
mainly Receivables within one year (+€3,820) and Net result for the year (+€2,221)
- Receivables within one year -€3,820
no longer reported in 2024 (was €3,820)
- Deferred charges and accrued income -€329
no longer reported in 2024 (was €329)
- Profit (loss) carried forward +€2,221
up €2,221 (+99.8%), from €2,225 to €4,446
- Tax, wage and social debts -€1,293
down €1,293 (-69.8%), from €1,852 to €559
of which Remuneration and social security: -€1,170
- Purchases and services +€5,832
up €5,832 (+31.8%), from €18,326 to €24,158
- Turnover +€4,818
up €4,818 (+21.7%), from €22,201 to €27,019
- Gross operating margin -€1,014
down €1,014 (-26.2%), from €3,875 to €2,861
- Other operating charges -€384
no longer reported in 2024 (was €384)
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €9,646 | €10,574 | +€928 | +9.6% |
| Current assets | 29/58 | €9,646 | €10,574 | +€928 | +9.6% |
| Amounts receivable within one year | 40/41 | €3,820 | - | -€3,820 | |
| Other amounts receivable | 41 | €3,820 | - | -€3,820 | |
| Cash at bank and in hand | 54/58 | €5,497 | €10,574 | +€5,076 | +92.3% |
| Deferred charges and accrued income | 490/1 | €329 | - | -€329 | |
| Total equity and liabilities | 10/49 | €9,646 | €10,574 | +€928 | +9.6% |
| Equity | 10/15 | €4,225 | €6,446 | +€2,221 | +52.6% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,225 | €4,446 | +€2,221 | +99.8% |
| Amounts payable | 17/49 | €5,421 | €4,128 | -€1,293 | -23.9% |
| Amounts payable after more than one year | 17 | €2,890 | €2,890 | = | 0.0% |
| Other amounts payable | 178/9 | €2,890 | €2,890 | = | 0.0% |
| Amounts payable within one year | 42/48 | €2,531 | €1,238 | -€1,293 | -51.1% |
| Trade debts | 44 | €679 | €679 | = | 0.0% |
| Suppliers | 440/4 | €679 | €679 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €1,852 | €559 | -€1,293 | -69.8% |
| Taxes | 450/3 | €682 | €559 | -€123 | -18.0% |
| Remuneration and social security | 454/9 | €1,170 | - | -€1,170 | |
| Turnover | 70 | €22,201 | €27,019 | +€4,818 | +21.7% |
| Goods, raw materials, services and sundry goods | 60/61 | €18,326 | €24,158 | +€5,832 | +31.8% |
| Other operating charges | 640/8 | €384 | - | -€384 | |
| Gross operating margin | 9900 | €3,875 | €2,861 | -€1,014 | -26.2% |
| Operating profit (loss) | 9901 | €3,490 | €2,861 | -€629 | -18.0% |
| Financial charges | 65/66B | €107 | €66 | -€41 | -38.4% |
| Recurring financial charges | 65 | €107 | €66 | -€41 | -38.4% |
| Profit (loss) for the period before taxes | 9903 | €3,383 | €2,795 | -€588 | -17.4% |
| Income taxes | 67/77 | €682 | €574 | -€108 | -15.8% |
| Profit (loss) for the period | 9904 | €2,702 | €2,221 | -€481 | -17.8% |
| Profit (loss) for the period to be appropriated | 9905 | €2,702 | €2,221 | -€481 | -17.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.